Key 2027 deadlines
| When | What | Notes |
|---|---|---|
| 15th of every month | Payroll source deductions (regular remitters) | For pay dates in the previous month |
| February 28, 2027 (a Sunday, so March 1) | T4 and T4A slips and summary for 2026 | Also give employees their slips |
| February 28, 2027 (a Sunday, so March 1) | T5 slips and summary for dividends paid in 2026 | Shareholders receiving dividends |
| March 1, 2027 | RRSP contribution deadline for the 2026 tax year | |
| March 15, 2027 | Ontario Employer Health Tax annual return for 2026 | Eligible employers with payroll over the exemption |
| March 15, June 15, September 15 and December 15, 2027 | Personal tax instalments | If CRA has sent you instalment reminders |
| January 31, April 30, July 31 and October 31, 2027 | Quarterly HST returns and payments (calendar quarters) | One month after each quarter ends |
| One month after each month ends | Monthly HST returns and payments | |
| Three months after your fiscal year-end | Annual HST return and payment (most businesses) | Sole proprietors with a December 31 year-end: file by June 15, pay by April 30 |
| February 28 or March 31, 2027 | Balance of 2026 corporate tax owing (December 31 year-end) | Two months after year-end, or three for many CCPCs claiming the small business deduction |
| June 30, 2027 | T2 corporate return for a December 31, 2026 year-end | Six months after year-end |
| Monthly or quarterly | Corporate tax instalments | When tax was more than $3,000 in the current or previous year |
| April 30, 2027 | Personal tax returns (T1) and payment of any balance owing | Includes form T1135 for foreign property over $100,000 |
| June 15, 2027 | Self-employed tax returns (you and your spouse) | Any balance owing is still due April 30 |
| Six months after your reporting period | T5018 contract payments (construction businesses) | For payments to subcontractors |
When a due date falls on a weekend or public holiday, CRA accepts filing and payment on the next business day. Dates for corporations assume a December 31 year-end.
Missing a deadline
Late returns attract penalties and interest, and repeated late filing costs more each time. If you know a deadline will be tight, talk to us before it passes; there are often ways to limit the damage.
Our fixed monthly packages include a deadline calendar for your business, so you know what is due and when.
Linking to this page: business associations, lenders and other professionals are welcome to link to this calendar for their members and clients.
Common questions
When is the 2026 personal tax deadline?
April 30, 2027 for most people. If you or your spouse had self-employment income, the filing deadline is June 15, 2027, but any balance owing is still due April 30.
When are T4 slips due in 2027?
The deadline is the last day of February. February 28, 2027 is a Sunday, so CRA accepts them on Monday, March 1.
When is my corporate tax return due?
Six months after your year-end. For a December 31, 2026 year-end, that is June 30, 2027. Tax owing is due earlier.
Monthly tax tips by email
One short email a month with deadlines and changes that affect Toronto business owners.