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Get startedSelf-Employed Tax Deadlines in Canada: Every Date You Need to Know
In this article
- Key tax filing deadlines for self-employed
- GST/HST reporting period depends on annual revenue
- When self-employed have to file and pay income tax
- Payroll remittance deadlines for small business owners
- Contributions towards your Registered Retirement Savings Plan (RRSP)
- What happens if you miss a tax deadline?
- FAQ
- Key tax filing deadlines for self-employed
- GST/HST reporting period depends on annual revenue
- When self-employed have to file and pay income tax
- Payroll remittance deadlines for small business owners
- Contributions towards your Registered Retirement Savings Plan (RRSP)
- What happens if you miss a tax deadline?
- FAQ
Self-employed Canadians have two tax dates that matter most: April 30, when your income tax payment is due, and June 15, when your return must be filed.
If you collect GST/HST, run payroll, or contribute to an RRSP, you've got more dates to track. This guide covers every deadline self-employed Canadians and small business owners need for the 2026 tax year, what each one means, and what happens if you miss one.
Key tax filing deadlines for self-employed
The filing and payment deadlines you need to know for your next tax return are outlined below.
| Deadline | Who it applies to | What's it for |
| April 30 | All self-employed Canadians | Income tax payment due (even though your return isn't due until June 15) |
| June 15 | All self-employed Canadians | Income tax return filing due |
| One month after the end of each fiscal quarter | GST/HST quarterly filers | File and remit GST/HST |
| One month after the end of each fiscal month | GST/HST monthly filers | File and remit GST/HST |
| Three months after fiscal year end | GST/HST annual filers with non-December year end | File and remit GST/HST |
| April 30/June 15 | GST/HST annual filers with December 31 year end | Payment by April 30, filing by June 15 |
| 15 days after the end of each remitting period | Quarterly or regular monthly payroll remitters | Payroll source deduction remittance |
| 25th of the month / 10th of next month | Accelerated payroll remitters ($25K-$99,999.99 AMWA) | Twice-monthly remittance |
| 3 business days after the end of remitting period | Accelerated payroll remitters ($100K+ AMWA) | Up to four times per month |
| February 28 (February 29 in a leap year) | Anyone contributing to an RRSP | Final RRSP contribution for the previous tax year |
Note: All dates roll to the next business day if they fall on a weekend or public holiday.
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Get started for free Get started for freeGST/HST reporting period depends on annual revenue
If you collect taxes on products and services offered to your customers, you need to file a tax return and remit taxes to the Canada Revenue Agency (CRA) based on your reporting period.
Your reporting period depends on your revenue from selling taxable supplies.
| Annual taxable revenue | Default reporting period | Optional periods |
| Up to $1.5M | Annual | Monthly or quarterly |
| $1.5M-$6M | Quarterly | Monthly |
| Over $6M | Monthly | None |
Filing and payment deadlines
Your reporting period affects your GST payment schedule. Here are the relevant due dates based on your reporting period:
Monthly or quarterly
Your filing and payment deadlines are one month after your reporting period ends. For example, if your reporting period ends on September 30, your due date to file and pay GST/HST will be October 31.
Quarterly
You must make GST/HST quarterly installments if you meet all of the following conditions:
- File taxes annually
- Your net tax for the last fiscal year was at least $3,000.00
- Your estimated net tax for the current fiscal year is at least $3,000.00
In such cases, the deadline for paying GST/HST will be one month from your fiscal quarter end. For example, if your fiscal quarter is from April 1 to June 30, your due date will be July 31.
Annually
If your fiscal year-end is December 31, you must pay due taxes by April 30 and complete filing by June 15 the next year. For 2026, your payment and filing deadlines will be April 30, 2026, and June 15, 2026.
However, if your fiscal year ends on a different date, your deadline is three months later. For example, if your fiscal year ends on September 30, your filing and payment deadline will be December 31 that year.
When self-employed have to file and pay income tax
If you're self-employed in Canada, the CRA gives you a longer window to file than salaried employees — but only the filing deadline is later, not the payment deadline.
Your income tax payment is due April 30. That's the same as everyone else. Any balance owing after April 30 starts accruing interest the following day, compounded daily.
Your tax return must be filed by June 15. If June 15 falls on a weekend or public holiday, you have until the next business day. For 2025, that meant June 16 (June 15 was a Sunday).
Two practical points:
- Even if you can't pay your full balance by April 30, file your return on time anyway. The late-filing penalty is much steeper than the interest you'll accrue on an unpaid balance.
- The June 15 filing deadline also applies to your spouse or common-law partner if you're self-employed, regardless of whether they are.
Payroll remittance deadlines for small business owners
If you’ve hired employees and made payroll deductions from their paycheques, it’s important to remit those withheld amounts according to your remitter type. The CRA calculates the average monthly withholding amount (AMWA) using the following formula to determine how frequently you should remit your taxes:
Total payroll deduction remittances in a calendar year / number of months in a year in which payroll deduction remittance was made
The following table describes remitting periods and their associated due dates.
| Remitter type | Conditions | Remitting frequency | Remitting periods and due dates |
|---|---|---|---|
| Quarterly | a) For new small employers with a payroll account open for less than 12 months and a perfect compliance record, AMWA is less than $1,000.00. b) For small employers with a payroll account open for over 12 months and a perfect compliance record, AMWA is less than $3,000.00. |
Quarterly |
Your remittance due date is 15 days from the end of your remitting period. For example, if your remitting period is from January 1 to March 31, your deadline is April 15. |
| Regular | If your AMWA is less than $25,000.00 | Monthly |
Your remittance due date is 15 days from the end of the calendar month. For example, if your calendar month ends on April 30, your remittance deadline will be May 15. |
| Accelerated remitters | If your AMWA is between $25,000.00 and $99,999.99 | Maximum twice a month |
If your remitting period is from the 1st to the 15th of the month, you must remit deductions by the 25th. If your remitting period is from the 16th to the last day of the month, your remittance due date will be the 10th of the following month. |
| Accelerated remitters | If your AMWA is over $100,000.00 | Maximum four times a month |
For remitting periods from the 1st to the 7th of the month, the due date is the third business day after the last date. So, if the reporting period ends on the 7th the due date is the 10 th. For remitting periods from 8th–14th, 15th–21st, and 22nd–last day of the month, your due date is the third business day after the last date of your remitting period. |
No employees or only seasonal workers
If you don’t have any employees or hire only seasonal workers, you must report a nil remittance. Your due date will depend on your remitter type.
Change in business status
When your small business ceases to exist and changes its legal status, you must report a final remittance within seven calendar days of the event taking place. Make sure you communicate this change to the CRA.
Contributions towards your Registered Retirement Savings Plan (RRSP)
Your RRSP contribution limit is generally the lesser of:
- 18% of your previous year’s income
- annual RRSP dollar limit ($33,810 for 2026)
The CRA allows you to carry forward any unused RRSP portion, enabling you to make the most out of this plan.
Your contribution deadline for RRSP is February 28 (February 29 if it’s a leap year) of the following year.
What happens if you miss a tax deadline?
The CRA charges two separate amounts when you're late: a late-filing penalty and interest on any unpaid balance.
Late-filing penalty
If you file your income tax return after June 15 and you owe money, the CRA charges 5% of your balance owing, plus 1% for each full month your return is late, up to a maximum of 12 months. If you've already been charged a late-filing penalty in any of the previous three tax years, that penalty doubles to 10% of the balance plus 2% per month, up to 20 months.
Interest on unpaid tax
If you don't pay your balance by April 30, the CRA charges compound daily interest on the unpaid amount, starting May 1. The interest rate is set quarterly and published on the CRA's prescribed interest rates page.
GST/HST late filing
Missing a GST/HST deadline carries a similar penalty: 1% of the amount owing, plus 25% of that 1% multiplied by the number of complete months the return is late (up to 12 months). Interest also applies on any unpaid amount.
What to do if you can't pay
File on time, even if you can't pay. The late-filing penalty is much larger than the interest. If you can't pay in full, the CRA accepts partial payments and can set up a payment arrangement — call them before they call you.
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Small Business Tax Guide
- How Much a Small Business Can Make Before Paying Taxes
- Small Business Tax Rates
- GST/HST for Small Businesses
- Small Business Tax Deductions in Canada
- Small Business Tax Credits
- Business-Use-of-Home Expenses
- How Long You Should Keep Business Records
- Managing Prepaid Expenses
- Self-Employed Tax Breaks
- Self-Employed and Small Business Tax Dates