Canada Tax filing deadlines
Canada Tax filing deadlines: 9 deadline rules held, cited to 9 rules, each cited to its own official source; series-level citation is the first VAT rule's: Excise Tax Act (R.S.C., 1985, c. E-15), s.238. Last checked against the official source on 13 Oct 2026.
Official source: 9 rules, each cited to its own official source; series-level citation is the first VAT rule's: Excise Tax Act · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Canada for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 3 North American countries →
| Current value | 9 deadline rules |
|---|---|
| In force from | — |
| Official source | 9 rules, each cited to its own official source; series-level citation is the first VAT rule's: Excise Tax Act (R.S.C., 1985, c. E-15), s.238 — Filing by registrant |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://usaref.dev/v1/ca/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/ca/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/ca/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | GST/HST return and remittance — monthly reporting period Registrants whose reporting period is a fiscal month (ETA s.238(1)(b): 'in every other case'). | monthly | last day of the following month | source silent; not moved, flagged | Excise Tax Act (R.S.C., 1985, c. E-15), s.238 — Filing by registrant “(b) in every other case, within one month after the end of the reporting period of the registrant” | 2026-10-13 |
| VAT / GST | GST/HST return and remittance — quarterly reporting period Registrants whose reporting period is a fiscal quarter (ETA s.238(1)(b): 'in every other case'). | quarterly | last day of the following month | source silent; not moved, flagged | Excise Tax Act (R.S.C., 1985, c. E-15), s.238 — Filing by registrant “(b) in every other case, within one month after the end of the reporting period of the registrant” | 2026-10-13 |
| VAT / GST | GST/HST return and remittance — annual reporting period (non-individuals) Registrants whose reporting period is a fiscal year, other than listed financial institutions and individuals with a June 15 income-tax filing-due date (ETA s.238(1)(a)(iii): 'in any other case'). | annual | last day of the 3rd month after the period ends | source silent; not moved, flagged | Excise Tax Act (R.S.C., 1985, c. E-15), s.238 — Filing by registrant “(iii) in any other case, within three months after the end of the year” | 2026-10-13 |
| VAT / GST | GST/HST quarterly instalments — annual filers Registrants whose reporting period is a fiscal year, where the instalment base is $3,000 or more (s.237(3): below $3,000 deemed nil). | quarterly | last day of months 4, 7, 10, 13 of the tax year | source silent; not moved, flagged | Excise Tax Act (R.S.C., 1985, c. E-15), s.237 — Instalments “the registrant shall, within one month after the end of each fiscal quarter of the registrant ending in the reporting period, pay to the receiver general an…” | 2026-10-13 |
| PAYE / payroll withholding | Payroll source deductions remittance — regular remitters Employers remitting amounts deducted or withheld under ITA s.153(1), unless the accelerated (s.108(1.1)) or quarterly (s.108(1.12)) rules apply. | monthly | 15th day of the following month | source silent; not moved, flagged | Income Tax Regulations (C.R.C., c. 945), s.108 “amounts deducted or withheld in a month under subsection 153(1) of the act shall be remitted to the receiver general on or before the 15th day of the following…” | 2026-10-13 |
| PAYE / payroll withholding | T4 information return (Part II information returns) — annual Persons required to file returns under Part II of the Income Tax Regulations (including the T4 return of remuneration paid), unless otherwise specifically provided. | annual | last day of the 2nd month after the period ends | source silent; not moved, flagged | Income Tax Regulations (C.R.C., c. 945), s.205 “unless otherwise specifically provided, on or before the last day of february in each year and shall be in respect of the preceding calendar year” | 2026-10-13 |
| Corporate income tax | T2 corporation income tax return Corporations resident in Canada, carrying on business in Canada, or otherwise within ITA s.150(1)(a). | annual | last day of the 6th month after the period ends | source silent; not moved, flagged | Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)), s.150 “in the case of a corporation, by or on behalf of the corporation within six months after the end of the year” | 2026-10-13 |
| Corporate income tax | Corporate income tax balance-due day (general case) Corporations other than qualifying CCPCs claiming the small business deduction (ITA s.248(1) 'balance-due day' (d)(ii): 'in any other case'). | annual | last day of the 2nd month after the period ends | source silent; not moved, flagged | Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)), s.248(1) definition… “(ii) the day that is two months after the day on which the taxation year ends, in any other case” | 2026-10-13 |
| Corporate income tax | Corporate income tax monthly instalments Corporations required to pay instalments under ITA s.157(1) (not small-CCPCs paying quarterly under s.157(1.1); not corporations whose tax or instalment base is $3,000 or less, s.157(2.1)). | monthly | last day of months 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 of the tax year | source silent; not moved, flagged | Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)), s.157 “on or before the last day of each month in the year, an amount equal to 1/12 of the total of the amounts estimated by it to be the taxes payable” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | Payroll source deductions remittance — regular remitters | 2026-09-01 – 2026-09-30 | — |
| 2026-10-31 | Corporate income tax monthly instalments (instalment 10 of 12) | 2026-01-01 – 2026-12-31 | 2026-10-31 2026-10-31 Saturday roll unverified |
| 2026-10-31 | GST/HST quarterly instalments — annual filers (instalment 3 of 4) | 2026-01-01 – 2026-12-31 | 2026-10-31 2026-10-31 Saturday roll unverified |
| 2026-10-31 | GST/HST return and remittance — monthly reporting period | 2026-09-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday roll unverified |
| 2026-10-31 | GST/HST return and remittance — quarterly reporting period | 2026-07-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday roll unverified |
| 2026-11-15 | Payroll source deductions remittance — regular remitters | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-11-30 | Corporate income tax monthly instalments (instalment 11 of 12) | 2026-01-01 – 2026-12-31 | — |
| 2026-11-30 | GST/HST return and remittance — monthly reporting period | 2026-10-01 – 2026-10-31 | — |
| 2026-12-15 | Payroll source deductions remittance — regular remitters | 2026-11-01 – 2026-11-30 | — |
| 2026-12-31 | Corporate income tax monthly instalments (instalment 12 of 12) | 2026-01-01 – 2026-12-31 | — |
| 2026-12-31 | GST/HST return and remittance — monthly reporting period | 2026-11-01 – 2026-11-30 | — |
| 2027-01-15 | Payroll source deductions remittance — regular remitters | 2026-12-01 – 2026-12-31 | — |
| 2027-01-31 | Corporate income tax monthly instalments (instalment 1 of 12) | 2027-01-01 – 2027-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
| 2027-01-31 | GST/HST quarterly instalments — annual filers (instalment 4 of 4) | 2026-01-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
| 2027-01-31 | GST/HST return and remittance — monthly reporting period | 2026-12-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
| 2027-01-31 | GST/HST return and remittance — quarterly reporting period | 2026-10-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
Email me when this changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Other Canada series: Policy Interest Rate · Statutory default interest (Interest Act) · Goods and Services Tax (GST) · VAT registration threshold · Federal Minimum Wage · General (Statutory) Holidays · Consumer Price Index (Inflation Rate) · Federal Corporate Income Tax Rate · Withholding tax rates · Federal Personal Income Tax Rates · Statutory social-insurance contributions · Bank of Canada exchange rates
The same figure elsewhere: Dominican Republic · United States · all 3