Canadian tax year dates and deadlines for the self-employed
The Canadian tax year is the calendar year. For individuals, including sole proprietors, it runs from 1 January to 31 December, and the CRA expects self-employed individuals to use a 31 December year-end for their business as well.
That makes the dates simple to remember, with one catch: the self-employed get extra time to file, but not to pay.
The deadlines for a tax year
For the 2026 tax year, the returns and payments fall in 2027:
| What | When |
|---|---|
| File your return (most people) | 30 April |
| File your return if you or your spouse or common-law partner are self-employed | 15 June |
| Pay any balance owing | 30 April, even if you file by 15 June |
| Instalments, if they apply | 15 March, 15 June, 15 September and 15 December of the tax year |
Instalments
Once you earn income nobody withholds tax from, the CRA may ask you to pay in quarterly instalments. You may have to pay them if your net tax owing is more than $3,000 ($1,800 in Quebec) this year and in either of the two previous years. The due dates are 15 March, 15 June, 15 September and 15 December.
If a due date falls on a Saturday, a Sunday or a public holiday the CRA recognizes, a payment received on the next business day is on time.
The GST/HST return
If you are registered for GST/HST, your return follows its own calendar. Most small businesses are assigned an annual reporting period. For an individual running a business with a 31 December year-end and business income that year, the CRA gives the same split as income tax:
- pay the GST/HST owing by 30 April
- file the return by 15 June
Quarterly or monthly filers have their own due dates, one month after the end of each period for most businesses. What a receipt needs before you can claim back its GST or HST is in GST/HST receipt rules.
What the calendar year means for your receipts
Every receipt dated 1 January to 31 December belongs to that year's return. Two practical consequences:
- The six-year record-keeping clock starts on 31 December, not on the date of the receipt, so a receipt from January 2026 is kept until at least 31 December 2032. See how long to keep receipts for the CRA.
- Gather receipts in January, not in June. The self-employed deadline gives you time to file, but the payment on 30 April needs the numbers before then.
Sources
Common questions
When does the Canadian tax year start and end?
For individuals it is the calendar year, 1 January to 31 December. Self-employed individuals generally have to use a 31 December year-end for their business too.
When is the tax filing deadline in Canada?
30 April for most people. If you or your spouse or common-law partner are self-employed, the filing deadline is 15 June, but any balance owing is still due by 30 April.
When are tax instalments due?
15 March, 15 June, 15 September and 15 December, if your net tax owing is more than $3,000 ($1,800 in Quebec) this year and in either of the two previous years.
When is the GST/HST return due for a sole proprietor?
If you file annually, run a business as an individual with a 31 December year-end and had business income, the return is due 15 June and the payment 30 April.
What happens if a deadline falls on a weekend?
If a due date falls on a Saturday, Sunday or public holiday the CRA recognizes, a payment is considered on time if it is received on the next business day.
Every figure on this page is checked against the CRA's own guidance and linked in the sources above. Last checked . Thresholds change each tax year, so if you are reading this well after that date, confirm the current figures before you rely on them. Terms.
Keep reading
How long do you need to keep receipts for the CRA?
Six years from the end of the last tax year they relate to. When the clock starts, when it runs longer, and why your records have to be kept in Canada.
ReadGST/HST receipts in Canada: what a receipt needs for an input tax credit
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ReadCan you claim business expenses without receipts in Canada?
The CRA can deny what you can't support, and there is no small-expense exemption. What other evidence helps when a receipt is lost, and how to avoid needing it.
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