Small-business tax and HST, date by date.
What a self-employed person or a small corporation files and pays, and when. The dates are the CRA's. The calculator below works them out for the year you pick.
Self-employed: pay by April 30, file by June 15
If you are self-employed, or your spouse or common-law partner is, your personal return is due June 15. Any balance you owe is still due April 30. The CRA says to pay a balance owing on or before April 30 to avoid interest and penalties.
For most other taxpayers the filing due date is April 30.
For the 2025 return year the CRA shows April 30, 2026 for payment and June 15, 2026 for filing. For another year, the calculator works the dates out for you.
CRA, Due dates and payment dates - Personal income tax
Corporations: the T2 and the balance
A corporation files its T2 return within six months of the end of its tax year. The balance of tax is generally due two months after year end. For an eligible Canadian-controlled private corporation (CCPC) it is due three months after year end if the CRA's conditions are met. The CRA lists the conditions; we do not summarize them here.
For a December 31, 2025 year end: the balance is generally due Mar 2, 2026, or Mar 31, 2026 for an eligible CCPC, and the T2 is due Jun 30, 2026. Each date has already been moved off a weekend.
CRA, When to file your corporation income tax return
CRA, Balance-due day
GST/HST: monthly, quarterly or annual
- Monthly or quarterly filers: filing and payment are due one month after the end of the reporting period.
- Annual filers: filing and payment are due three months after the fiscal year end.
- The exception: an individual with business income (a sole proprietor) and a December 31 year end pays by April 30 and files by June 15.
CRA, Reporting requirements and deadlines (GST/HST)
When a date lands on a weekend
When a due date falls on a Saturday, Sunday or a public holiday the CRA recognizes, a payment or a filing is on time if it reaches the CRA by the next business day. The CRA states this for corporation returns and for payments.
The calculator moves weekend dates to Monday. It does not know the CRA's public holidays, so check any date that falls near one.
CRA, When to file your corporation income tax return
CRA, Public holidays
Check your dates
Choose what you file, set the year end and the GST/HST type. The list changes as you go. It shows filing and payment dates only, and nothing else the CRA may ask of you.
Weekends roll to the next business day (CRA). CRA public holidays are not modelled. Dates are for the year you pick. The conditions for a corporation's three-month balance date are the CRA's. Sources, CRA: Due dates and payment dates - Personal income tax · When to file your corporation income tax return · Balance-due day · Reporting requirements and deadlines (GST/HST) · Public holidays.
Tell us what you file, and when it hurts.
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