InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—January
Nominal monthly instalment date: January 31, 2026. It falls on a Saturday; CRA treats payment received Monday, February 2 as on time.
VERIFIED TAX DATES
Know what is due. Keep the context close.
A practical view of published filing, payment, and instalment dates. Select a country, taxpayer type, and calendar year to review the verified entries available for that scope.
Last verified: Dates are shown only where a published official deadline is available in this calendar. Confirm your specific filing obligations with the issuing authority or your adviser.
Country
Taxpayer type
Calendar year 2026
April
FilingFilingPaymentPaymentInstalmentInstalment
April 2026
Month agenda
Choose a date in the calendar to bring its published entries into focus. The month list remains available for a wider view.
Calendar year 2026
All published deadlines
Every verified entry currently available for the selected calendar year and filters. Calendar year and tax period are shown separately.
Instalment2026 federal corporate income-tax monthly instalment—JanuaryView deadline details
Payment2025 calendar-year federal corporate income-tax balance dueView deadline details
PaymentBusinessConditional / special case
2025 calendar-year federal corporate income-tax balance due
For a corporation with a December 31, 2025 year-end and the general two-month federal balance-due day. February 28, 2026 is Saturday, so CRA treats payment received Monday, March 2 as on time.
Instalment2026 federal corporate income-tax monthly instalment—FebruaryView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—February
Nominal monthly instalment date: February 28, 2026. It falls on a Saturday; CRA treats payment received Monday, March 2 as on time.
Instalment2026 federal individual income-tax instalment—first (including self-employed)View deadline details
InstalmentPersonal and businessConditional / special case
2026 federal individual income-tax instalment—first (including self-employed)
The published federal instalment date is March 15. It falls on a Sunday in 2026, so CRA treats a payment received on the next business day, March 16, as on time. Applies to an individual taxpayer, including a self-employed individual, if instalments are required.
Payment2025 calendar-year federal corporate income-tax balance due—qualifying CCPCView deadline details
PaymentBusinessConditional / special case
2025 calendar-year federal corporate income-tax balance due—qualifying CCPC
A qualifying Canadian-controlled private corporation (CCPC) may have a three-month federal balance-due day if all CRA conditions are met.
Instalment2026 federal corporate income-tax monthly instalment—MarchView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—March
Monthly instalment for a calendar-year corporation required to pay federal corporate tax by monthly instalments.
Instalment2026 federal corporate income-tax quarterly instalment—1View deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax quarterly instalment—1
Quarterly instalment for an eligible calendar-year CCPC. Eligibility requires all CRA conditions; otherwise the monthly schedule applies.
Instalment2026 federal corporate income-tax monthly instalment—AprilView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—April
Monthly instalment for a calendar-year corporation required to pay federal corporate tax by monthly instalments.
Payment2025 individual income-tax balance due (including self-employed)View deadline details
PaymentPersonal and business
2025 individual income-tax balance due (including self-employed)
Pay any 2025 individual income-tax balance owing by this date, including a self-employed individual’s balance. The self-employed filing extension does not extend the payment date.
Filing2025 personal income-tax return dueView deadline details
FilingPersonal
2025 personal income-tax return due
Most individuals must file their 2025 personal income-tax return by this date with the CRA and, if applicable, Revenu Québec.
Instalment2026 federal corporate income-tax monthly instalment—MayView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—May
Nominal monthly instalment date: May 31, 2026. It falls on a Sunday; CRA treats payment received Monday, June 1 as on time.
Filing2025 personal income-tax return due—self-employedView deadline details
FilingPersonal and businessConditional / special case
2025 personal income-tax return due—self-employed
Filing deadline for an individual or their spouse/common-law partner who is self-employed; Québec also covers an individual or spouse who operated a business. This does not defer payment of a balance owing.
Instalment2026 individual income-tax instalment—second (including self-employed)View deadline details
InstalmentPersonal and businessConditional / special case
2026 individual income-tax instalment—second (including self-employed)
CRA and Revenu Québec both list June 15. Pay only if required to make instalments; federal and Québec obligations are determined separately. This may apply to a self-employed individual as well as other individuals.
Filing2025 calendar-year federal T2 return dueView deadline details
FilingBusinessConditional / special case
2025 calendar-year federal T2 return due
File the federal T2 return within six months of the December 31, 2025 tax year-end.
Instalment2026 federal corporate income-tax monthly instalment—JuneView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—June
Monthly instalment for a calendar-year corporation required to pay federal corporate tax by monthly instalments.
Instalment2026 federal corporate income-tax quarterly instalment—2View deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax quarterly instalment—2
Quarterly instalment for an eligible calendar-year CCPC. Eligibility requires all CRA conditions; otherwise the monthly schedule applies.
Filing2025 calendar-year Québec CO-17 return dueView deadline details
FilingBusinessConditional / special case
2025 calendar-year Québec CO-17 return due
Transmit the Québec corporate income-tax return (CO-17) within six months of the December 31, 2025 taxation year-end.
Instalment2026 federal corporate income-tax monthly instalment—JulyView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—July
Monthly instalment for a calendar-year corporation required to pay federal corporate tax by monthly instalments.
Instalment2026 federal corporate income-tax monthly instalment—AugustView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—August
Monthly instalment for a calendar-year corporation required to pay federal corporate tax by monthly instalments.
Instalment2026 individual income-tax instalment—third (including self-employed)View deadline details
InstalmentPersonal and businessConditional / special case
2026 individual income-tax instalment—third (including self-employed)
CRA and Revenu Québec both list September 15. Pay only if required to make instalments; federal and Québec obligations are determined separately. This may apply to a self-employed individual as well as other individuals.
Instalment2026 federal corporate income-tax monthly instalment—SeptemberView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—September
Monthly instalment for a calendar-year corporation required to pay federal corporate tax by monthly instalments.
Instalment2026 federal corporate income-tax quarterly instalment—3View deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax quarterly instalment—3
Quarterly instalment for an eligible calendar-year CCPC. Eligibility requires all CRA conditions; otherwise the monthly schedule applies.
Instalment2026 federal corporate income-tax monthly instalment—OctoberView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—October
Nominal monthly instalment date: October 31, 2026. It falls on a Saturday; CRA treats payment received Monday, November 2 as on time.
Instalment2026 federal corporate income-tax monthly instalment—NovemberView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—November
Monthly instalment for a calendar-year corporation required to pay federal corporate tax by monthly instalments.
Instalment2026 individual income-tax instalment—fourth (including self-employed)View deadline details
InstalmentPersonal and businessConditional / special case
2026 individual income-tax instalment—fourth (including self-employed)
CRA and Revenu Québec both list December 15. Pay only if required to make instalments; federal and Québec obligations are determined separately. This may apply to a self-employed individual as well as other individuals. This is the fourth 2026 individual instalment date, not a 2027 filing or payment date.
Instalment2026 federal corporate income-tax monthly instalment—DecemberView deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax monthly instalment—December
Monthly instalment for a calendar-year corporation required to pay federal corporate tax by monthly instalments.
Instalment2026 federal corporate income-tax quarterly instalment—4View deadline details
InstalmentBusinessConditional / special case
2026 federal corporate income-tax quarterly instalment—4
Quarterly instalment for an eligible calendar-year CCPC. Eligibility requires all CRA conditions; otherwise the monthly schedule applies.
Instalment2026 individual income-tax instalment—farmer or fisher exception (including self-employed)View deadline details
InstalmentPersonal and businessConditional / special case
2026 individual income-tax instalment—farmer or fisher exception (including self-employed)
A farmer or fisher whose main income is farming or fishing has one current-year instalment date rather than the quarterly schedule, if instalments are required. This is an individual income-tax obligation and may apply to a self-employed farmer or fisher.
Conditional / special case
Conditional dates and special situations
Fiscal-year, state or provincial, disaster, and other circumstance-dependent rules are shown separately because they may not apply to every taxpayer.
Conditional / special casePersonal
Self-employed personal filing extension does not extend payment
For 2025 personal income tax, the federal and Québec self-employed filing deadline is June 15, 2026, but any balance owing is still due April 30, 2026.
Conditional / special casePersonal
2026 personal instalment obligation is conditional
Federal instalments may be required when 2026 net tax owing exceeds $3,000 ($1,800 for Québec) and net tax owing exceeded the threshold in 2025 or 2024. Revenu Québec states a separate requirement when estimated 2026 net income tax payable exceeds $1,800 and either 2025 or 2024 exceeds $1,800.
Conditional / special caseBusiness
Federal T2 filing deadline
File a federal T2 within six months after the corporate tax-year end. If the due date falls on a Saturday, Sunday, or CRA-recognized public holiday, the return is on time on the next business day.
Conditional / special caseBusiness
Federal corporate balance-due day
The federal corporate tax balance is generally due two months after tax-year end. A CCPC may qualify for a three-month balance-due day only if all CRA conditions are met.
Conditional / special caseBusiness
Federal corporate instalment schedule
Federal corporate instalments are generally monthly; an eligible CCPC may pay quarterly. Most taxes do not require instalments in a first tax year or where the current or previous year tax payable is $3,000 or less, subject to stated exceptions.
Conditional / special caseBusiness
Québec corporate CO-17 filing and balance rules
A Québec corporation files its CO-17 within six months after the taxation year-end and pays any corporate income-tax balance within two months after year-end. Revenu Québec explicitly extends a corporate filing deadline falling on a Saturday, Sunday, or public holiday to the next business day.
Conditional / special caseBusiness
Québec corporate instalment schedule
Québec corporate instalments are monthly by the last day of each month. An eligible CCPC may pay quarterly at the end of each three-month period if all stated conditions are met. Instalments are required when both the current and previous-year totals of income tax and capital tax exceed $3,000.
Conditional / special casePersonal and business
2026 Québec individual income-tax instalment—published first date (including self-employed)
Revenu Québec publishes March 15 as the first instalment date. The reviewed Québec individual-instalment source does not state a weekend or holiday adjustment; the published date is retained without an unsupported shift. Applies to an individual taxpayer, including a self-employed individual, if instalments are required.
Canada
Coverage notes
Read these scope notes before relying on the calendar for a decision or submission.
- Scope is income tax only: federal CRA and Québec personal/corporate income-tax obligations. GST/HST, QST, payroll, trusts, and other tax programs are excluded.
- The Revenu Québec individual-instalment page publishes March 15, June 15, September 15, and December 15, but the reviewed page does not state a weekend or holiday adjustment. The March 15 Québec event therefore keeps the published date. The separate federal March event uses March 16 because CRA explicitly allows the next business day.
- Québec corporate sources verify the CO-17 six-month filing rule, the two-month balance rule, and monthly/eligible quarterly instalment rules. No Québec corporate balance event for the 2025 calendar-year end is included because the reviewed primary corporate source did not state a payment-specific weekend or holiday adjustment.
- No 2027 personal filing dates, extensions, or forecasts are included. The last standard 2026 individual instalment is December 15, 2026; no verified January 2027 individual-instalment event is applicable here.