Key dates for the 2026 tax year
| What | Date | Countdown |
|---|---|---|
| Last day to contribute to an RRSP and deduct it on your 2026 return | Mon, Mar 1, 2027 | — |
| Deadline to file your 2026 return (most people) | Fri, Apr 30, 2027 | — |
| Deadline to pay any balance owing (everyone) | Fri, Apr 30, 2027 | — |
| Filing deadline if you or your partner are self-employed | Tue, Jun 15, 2027 | — |
The RRSP deadline is the 60th day of the year. For contributions that count toward the 2025 tax year it was March 2, 2026; for the 2026 tax year it falls on Monday, March 1, 2027. The CRA confirms each year's date on its important-dates page.
April 30 in the next three years
When a deadline falls on a Saturday, Sunday or public holiday, the CRA treats a return or payment as on time if it is received or postmarked on the next business day.
| Tax year | April 30 falls on | Effective deadline |
|---|---|---|
| 2026 returns | Fri, Apr 30, 2027 | Fri, Apr 30, 2027 |
| 2027 returns | Sun, Apr 30, 2028 | Mon, May 1, 2028 (next business day) |
| 2028 returns | Mon, Apr 30, 2029 | Mon, Apr 30, 2029 |
Self-employed: two deadlines, not one
If you earned business income as a sole proprietor or partner, or your spouse or common-law partner did, your filing deadline is June 15. This gives extra time to work out business income and expenses. It does not give extra time to pay: any tax owing for 2026 is due on April 30, 2027, and interest starts the next day on anything unpaid.
Self-employed people who expect to owe tax often pay instalments during the year (March 15, June 15, September 15 and December 15), which reduces the balance due in April.
What happens if you file late
If you owe tax and file late, the CRA charges a late-filing penalty on top of interest:
- 5% of the balance owing, plus
- 1% of the balance for each full month the return is late, up to 12 months.
If you were charged a late-filing penalty in any of the three previous years and the CRA sent a formal demand to file, the penalty rises to 10% plus 2% per full month, up to 20 months.
Interest is compounded daily on any unpaid tax from May 1, 2027, whether or not you filed on time. The CRA sets the interest rate every quarter.
File on time even if you can't pay in full. The late-filing penalty is based on the balance owing, so filing by April 30 avoids it entirely; you then deal only with interest on what you still owe.
Why filing matters even if you owe nothing
If you have no income or expect a refund, there is no penalty for filing late. But most federal and provincial benefits are calculated from your return. Filing late can delay or interrupt:
- the Canada child benefit — both partners must file every year,
- the Canada Groceries and Essentials Benefit (the former GST/HST credit),
- provincial credits such as the Ontario Trillium Benefit,
- the Guaranteed Income Supplement for seniors.
Benefit amounts for July 2027 to June 2028 are based on your 2026 return, so filing by April 30 keeps payments flowing without a gap in July.
When can you start filing?
The CRA opens NETFILE, its online filing service, in late February each year and announces the exact opening date in advance. Most people receive their T4 and other slips by the end of February; it is usually worth waiting until all slips are in before filing, to avoid having to make changes later.
Returns filed online with direct deposit are generally processed fastest. Paper returns take considerably longer.
Quebec residents and special cases
If you live in Quebec, you file two returns: a federal return with the CRA and a provincial return with Revenu Québec. Both use the same April 30 deadline for most individuals and June 15 for the self-employed.
For a person who died in 2026, the filing deadline for their final return depends on the date of death. The CRA's page on deceased persons sets out the rules.
Frequently asked questions
When is the tax deadline in Canada in 2027?
Friday, April 30, 2027 for filing your 2026 return and paying any balance owing. Self-employed people and their spouses or common-law partners have until Tuesday, June 15, 2027 to file.
Do self-employed people get extra time to pay?
No. They get until June 15 to file, but any balance owing is still due on April 30. Interest starts on May 1 on unpaid amounts.
What is the RRSP deadline for the 2026 tax year?
Contributions made by Monday, March 1, 2027 — the 60th day of the year — can be deducted on your 2026 return.
What is the penalty for filing taxes late in Canada?
If you owe tax, 5% of the balance plus 1% for each full month late, up to 12 months. Repeat late filers can face 10% plus 2% per month, up to 20 months.
Is there a penalty if I'm getting a refund?
No penalty applies if you owe nothing, but filing late can delay benefits such as the Canada child benefit and the Canada Groceries and Essentials Benefit.
What if April 30 falls on a weekend?
The CRA treats a return or payment as on time if it is received or postmarked on the next business day. In 2028, April 30 is a Sunday, so the deadline effectively moves to Monday, May 1, 2028.
When does NETFILE open for 2026 returns?
In late February 2027. The CRA announces the exact opening date in advance.
Is the Quebec tax deadline the same?
For most individuals, yes: Revenu Québec also uses April 30, and June 15 for the self-employed.