Rates and deadlines
Tax Filing Deadline for 2026 Returns
April 30, 2027to file and to pay any balance owing for 2026. Self employed people, and their spouses or partners, have until June 15, 2027 to file.
Sources checked October 20263 min read
Key points
- File by April 30, 2027; June 15, 2027 if you or your partner are self employed
- Any balance is due April 30, 2027 either way
- Late filing: 5% of the balance plus 1% a month, for up to 12 months
- Interest on unpaid tax is compounded daily
The 2026 dates
The self employed extension is for filing only. A sole proprietor who files on June 15, 2027 still owes interest on any balance from April 30, 2027, which is why paying an estimate by the earlier date and filing later is the usual pattern.
When a deadline falls on a weekend or a public holiday the CRA recognizes, a return or payment received the next business day is on time.
| What | Due |
|---|---|
| File a personal return | April 30, 2027 |
| File, if you or your spouse or partner were self employed | June 15, 2027 |
| Pay any balance owing | April 30, 2027 |
The penalty for filing late
A return filed late with a balance owing attracts a penalty of 5% of that balance, plus 1% for each full month it is late, for up to 12 months. On a $5,000 balance filed 3 months late, that is $400 before interest.
If you were charged a late filing penalty in any of the three previous years and the CRA sent a formal demand to file this one, the penalty doubles to 10% plus 2% a month for up to 20 months. Interest runs on the unpaid tax and the penalty at the prescribed rate, 7% for October 1, 2026 to December 31, 2026.
With no balance owing there is no late filing penalty, but filing late can still delay benefit and credit payments, which depend on the return.
Quick answers
When is the 2026 tax return due?
April 30, 2027, or June 15, 2027 if you or your spouse or partner were self employed in 2026.
If I am self employed, when do I have to pay?
April 30, 2027. The later filing date does not move the payment date.
What happens if I file late with nothing owing?
There is no late filing penalty, but benefit and credit payments based on the return can be delayed until it is filed.
Related pages
Official sources
Call or email and we will tell you which records we need and what the work costs, in writing, before anything starts.
Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.