For the 2025 personal income-tax return, most individuals had to file and pay by April 30, 2026. If you or your spouse or common-law partner were self-employed, the filing deadline was generally June 15, 2026, but the balance was still due April 30. These spring dates have already passed. CRA’s current dates page confirms the distinction.
Which deadline applies to your 2025 return?
| Situation | Filing deadline in 2026 | Payment deadline |
|---|---|---|
| Most individuals | April 30 | April 30 |
| You or your spouse/common-law partner were self-employed (general rule) | June 15 | April 30 |
| Deceased person or another special situation | Check the applicable CRA rule | Check the applicable CRA rule |
The spouse/common-law partner rule requires that you lived together at some point during the year. The June 15 rule does not apply where business expenditures are primarily the cost or capital cost of tax-shelter investments; CRA specifies April 30 for that case. See CRA’s self-employed guide.
A filing extension is not automatically a payment extension. A self-employed person who waited until June to file could still owe interest on an unpaid balance from the payment deadline. Use the CRA filing and payment dates for the return and situation involved.
Individual income-tax instalments during 2026
Instalments are payments toward income tax for the year in which you earn the income. CRA’s regular individual schedule is March 15, June 15, September 15 and December 15. Under the next-business-day rule, the March 15, 2026 Sunday payment could be made on Monday, March 16. The other regular dates in 2026 are June 15, September 15 and December 15.
As of October 2026, December 15 is the remaining regular quarterly date. People whose main source of income is self-employment income from farming or fishing have a different single December 31 schedule. The CRA instalment guidance explains the exceptions and links to calculation choices.
The usual trigger is net tax owing more than $3,000 for 2026 and for either 2025 or 2024; for Quebec the stated amount is $1,800. This is not the GST/HST small-supplier test and not the GST/HST instalment calculation. Check the actual CRA instalment reminder and the permitted calculation option before paying.
What to do if you missed a deadline
Gather the slips, business-income and expense records, and prior instalment payments for the right tax year. File the missing return and pay what you can rather than waiting solely because the full balance is unavailable. Review CRA’s personal income-tax interest and penalty guidance and contact CRA about payment options when needed. A penalty, interest charge, payment arrangement and taxpayer-relief decision have separate rules; none is automatically resolved by filing a late return.
Keep the filing confirmation and payment receipt. If you already filed and found an error, use the personal income-tax correction process rather than submitting a duplicate return. CRA’s dates page links to the relevant personal income-tax payment and interest guidance.
GST/HST deadlines are a different calendar
A business’s GST/HST reporting period can be monthly, quarterly or annual. Monthly and quarterly filers generally file and pay one month after period end. Most annual filers generally have three months. The April 30 payment/June 15 filing exception applies to an annual individual sole proprietor with a December 31 fiscal year-end and business income for income-tax purposes. The same dates on a T1 calendar do not establish the GST/HST result. CRA’s GST/HST deadline rules set out the conditions.
Use the GST/HST filing deadline guide for that return and GST/HST instalments for advance business sales-tax payments. Payroll and corporation income-tax deadlines also have their own rules.
Does this page give the deadlines for the 2026 tax-year return?
No. A return for the 2026 tax year is ordinarily filed in the following calendar year. The April and June dates above concern the 2025 tax-year return filed in 2026. Check CRA’s current dates page for later years and any special filing situation instead of relabelling this table as a future-year calendar.