2026 tax year, filed in 2027
Canada Tax Deadlines and Document Checklist for London, Ontario Filers
Missing a CRA deadline is one of the most expensive and most avoidable mistakes a taxpayer can make. A&P Accounting & Tax Experts keeps this calendar for the London individuals, landlords, self-employed people, employers and corporations we file for, and we have made it public so you can plan around the same dates.
Below you will find every key filing and payment date for the 2026 tax year, followed by checklists of the slips, receipts and records to gather for a personal return or a small business year-end. Every date has been checked against the Canada Revenue Agency and Ontario government sources.
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Individuals and the self-employed
Personal Tax Deadlines
The big date for most Canadians is April 30, 2027, the deadline to both file your 2026 T1 return and pay any balance owing. If you or your spouse or common-law partner ran a business, the filing deadline moves to June 15, but the payment date does not.
These are the personal tax dates that matter between now and the end of 2027, as published on the CRA's important dates for individuals page.
| Date | Deadline | Who it affects |
|---|---|---|
| Tuesday, December 15, 2026 | Fourth quarterly instalment for 2026 | Anyone who received a CRA instalment reminder, usually because net tax owing was over $3,000 |
| Thursday, December 31, 2026 | Last day for 2026 FHSA contributions, charitable donations, and medical, child care and moving expenses paid in 2026 | Everyone claiming those amounts on a 2026 return; also the last day to convert an RRSP if you turned 71 in 2026 |
| Monday, March 1, 2027 | RRSP, PRPP and SPP contribution deadline for the 2026 deduction | Anyone with RRSP room who wants to reduce 2026 taxable income |
| Monday, March 15, 2027 | First quarterly instalment for 2027 | Instalment payers, including many self-employed people, landlords and retirees |
| Friday, April 30, 2027 | File your 2026 T1 return and pay any balance owing | Most individuals; the payment date also applies to the self-employed |
| Tuesday, June 15, 2027 | File your 2026 T1 return if you had self-employment income; second 2027 instalment | Self-employed individuals and their spouses or common-law partners |
| Wednesday, September 15, 2027 | Third quarterly instalment for 2027 | Instalment payers |
| Wednesday, December 15, 2027 | Fourth quarterly instalment for 2027 | Instalment payers |
| April 30, 2027 or 6 months after death | Final return for a person who died in 2026 (the later date applies if death occurred in November or December) | Executors and legal representatives |
Weekend rule: when a CRA due date falls on a Saturday, Sunday or public holiday, your return or payment is on time if the CRA receives it, or it is postmarked, by the next business day.
Not sure which dates apply to you? Our personal tax return service for London residents tracks them for you, and our self-employed tax service covers the June 15 filers. Executors can turn to our estate and trust tax returns for final return deadlines.
Want your 2026 return in before the rush?
Call now to get on the calendar for February, when most slips have arrived and appointment times are wide open.
Employers, corporations and HST registrants
Business and Corporate Deadlines
Business deadlines depend on your fiscal year-end, your HST filing frequency and your payroll remitter type, so two London businesses on the same street can have very different calendars. The dates below assume a December 31, 2026 year-end and a regular monthly payroll remitter, the most common setup for small businesses.
The CRA's 2026 tax deadlines for businesses and Ontario's Employer Health Tax guide are the official sources.
| Date | Deadline | Who it affects |
|---|---|---|
| 15th of every month | Payroll source deductions (CPP, EI and income tax) for the previous month; December 2026 payroll is due Friday, January 15, 2027 | Regular remitters; larger employers remit more often |
| One month after each period | Monthly and quarterly GST/HST returns and payments; the October to December 2026 quarter is due Monday, February 1, 2027 | Monthly and quarterly HST filers |
| Monday, March 1, 2027 | T4, T4A and T5 slips to recipients and summaries to the CRA (February 28 falls on a Sunday) | Employers, and corporations that paid dividends or interest |
| Monday, March 1, 2027 | Balance of 2026 corporate tax owing, two months after year-end | Most corporations with a December 31 year-end |
| Monday, March 15, 2027 | Ontario Employer Health Tax annual return and any balance owing | Ontario employers with payroll over the $1 million exemption, and employers that paid monthly EHT instalments during the year |
| Wednesday, March 31, 2027 | Balance of corporate tax owing, three months after year-end | Canadian-controlled private corporations that claimed the small business deduction and meet the CRA's conditions |
| Wednesday, March 31, 2027 | T3 trust return and T3 slips, 90 days after a December 31 year-end; annual GST/HST return for most annual filers | Trusts and estates; annual HST filers other than self-employed individuals |
| Friday, April 30, 2027 | Payment of annual GST/HST owing | Self-employed individuals with a December 31 year-end (their HST return is due June 15, 2027) |
| Wednesday, June 30, 2027 | T2 corporation income tax return, six months after year-end; T5018 contract payment slips | Corporations with a December 31, 2026 year-end; construction businesses on a calendar-year reporting period |
| Last day of each month or quarter | Corporate tax instalments | Corporations whose tax payable was over $3,000 in the current or previous year |
Different year-end? Count six months forward for the T2 and two or three months for the balance owing. Our corporate tax return team, payroll remittance service and GST/HST filing service can build a calendar around your actual dates.
What to gather
Personal Tax Document Checklist
Most income slips for 2026 reach you or appear in CRA My Account by early March 2027, with T3 slips arriving by the end of March. Waiting until everything is in before you file is the simplest way to avoid a reassessment for a forgotten slip.
Print this page or keep it open on your phone, and tick items off as they arrive.
Start With the Basics
Before you think about slips and receipts, have the details that identify you to the CRA and show what happened last year.
- Social Insurance Number and date of birth for you, your spouse and dependants
- Your 2025 Notice of Assessment, which shows RRSP room and carryforwards
- Banking details for direct deposit
- Your CRA My Account login, or permission for us to access it through Represent a Client
- Any CRA letters received during 2026
- Your arrival date in Canada if you are a newcomer
Income Slips
Every slip issued to you is also sent to the CRA, so a missing one will be caught later.
- T4 employment income
- T4A pension, scholarship or contract income
- T4E Employment Insurance benefits
- T5 interest and dividends
- T3 trust and mutual fund income
- T5008 securities sales
- T4RSP and T4RIF withdrawals
- T4A(OAS) and T4A(P) for seniors
Deductions and Credits
These lower the tax you owe or raise your refund, but only with proof.
- RRSP contribution receipts (both 2026 and early 2027)
- FHSA contribution slips
- Child care receipts with the provider's name
- Medical and dental expenses not covered by insurance
- Charitable donation receipts
- T2202 tuition slip
- Rent paid or property tax for the Ontario Trillium Benefit
- Approved T2201 disability tax credit certificate
Rental, Self-Employed and Investment Records
Summaries save time and cost, but keep the source receipts for six years.
- Income and expense summary by category
- Vehicle mileage log with business kilometres
- Home office square footage and household costs
- Prior-year CCA schedules and new asset purchases
- Mortgage interest statements for rentals
- HST returns filed for the year
- Purchase cost and sale details for any property or shares sold
Got your slips together?
Call to book a drop-off or an online review. We will tell you if anything is missing before we start.
Owner-managers and corporations
Year-End Checklist for Small Businesses
A clean year-end starts in the books, not at the accountant's office. When the bank accounts are reconciled and the shareholder loan is understood, the financial statements and T2 return come together faster and cost less.
Work through these items around your fiscal year-end, and talk to us before the date about anything that could change your tax bill, since most planning moves expire at midnight on the last day of the year.
Before Your Year-End
- Decide on owner salary, bonus or dividends for the year
- Buy needed equipment and put it in use before year-end to claim CCA
- Review the shareholder loan account and plan repayments
- Pay or formally declare year-end bonuses (accrued bonuses must be paid within 180 days)
- Write off accounts receivable that will not be collected
After Your Year-End
- Reconcile every bank, credit card and loan account to the statement
- Count and value inventory as of the year-end date
- Reconcile payroll to the T4 summary and PD7A remittances
- Reconcile HST collected and paid to the returns filed
- Gather loan statements, asset invoices and the minute book
A shareholder loan that is not repaid within one year after the end of the corporation's tax year in which it was made is generally added to the shareholder's personal income, so this item deserves attention every year. Our year-end bookkeeping and reconciliation service and small business financial statements take this list off your desk.
Quick answers
Common Questions About Canadian Tax Deadlines
When are Canadian taxes due in 2027?
For the 2026 tax year, most individuals must file and pay by Friday, April 30, 2027. Self-employed people and their spouses or common-law partners have until Tuesday, June 15, 2027 to file, but must still pay any balance by April 30.
Corporations file their T2 return six months after their year-end, so a December 31, 2026 year-end is due June 30, 2027.
What happens if a tax deadline falls on a weekend or holiday?
The CRA treats a return or payment as on time if it is received, or postmarked, by the next business day. That is why T4 and T5 slips for 2026 are due Monday, March 1, 2027: the usual last-day-of-February date falls on Sunday, February 28.
What is the penalty for filing my taxes late?
If you owe tax and file late, the CRA charges 5% of the balance owing plus 1% for each full month the return is late, up to 12 months. The penalty can be higher for repeat late filers who also received a CRA demand to file.
Daily compound interest applies to the unpaid balance from May 1. If you are getting a refund there is no penalty, but your refund and benefits are delayed until you file.
When is the RRSP deadline for the 2026 tax year?
The deadline to contribute to an RRSP, PRPP or SPP and deduct it on your 2026 return is Monday, March 1, 2027, which is 60 days after the end of the year. Contributions made in the first 60 days of 2027 can be deducted on either your 2026 or 2027 return.
Need Help Before the Deadline?
Whether you are an individual facing April 30 or a corporation working toward June 30, the earlier you call, the more options you have. We prepare personal tax returns for London individuals and families and T2 corporate returns for Ontario businesses, with a fixed quote before we begin.