Most Canadians must file their 2026 personal tax return and pay any balance owing by April 30, 2027. Self-employed people and their spouses can file until June 15, 2027, but must still pay by April 30. Filing late when you owe tax triggers a 5% penalty plus 1% per month, up to 12 months.
Who has to file by April 30?
If you earned employment, pension or investment income in 2026, your return is due Friday, April 30, 2027. You should also file if you want benefits and credits, such as the GST/HST credit or the Canada Child Benefit, even with little or no income.
The June 15 exception for the self-employed
If you or your spouse or common-law partner ran a business in 2026, your filing deadline is Tuesday, June 15, 2027. The catch: any balance owing is still due April 30. Interest starts on unpaid amounts from May 1, so estimate and pay what you owe by the end of April.
What happens if you file late?
If you owe tax, the CRA charges a late-filing penalty of 5% of your balance owing, plus 1% for each full month your return is late, up to 12 months. Repeat late filers can face higher penalties. Interest is charged on top.
If you can't pay everything by April 30, file on time anyway. That avoids the late-filing penalty, and you can arrange a payment plan for the balance.
How to get ready
- Collect your slips: T4, T4A, T5, T3 and any others. Most arrive by the end of March.
- Gather receipts for RRSP contributions, donations, medical expenses, childcare and tuition.
- Have last year's notice of assessment handy.
- If you're self-employed, total your income and expenses for the year.
Questions about this guide
Is the April 30 deadline the same for everyone?
It's the filing deadline for most individuals. Self-employed people and their spouses have until June 15, 2027 to file, but their payment is still due April 30.
What if I can't pay my taxes by April 30?
File on time anyway to avoid the late-filing penalty, then contact the CRA or ask us about a payment arrangement for the balance.
This guide is general information for the 2026 tax year, not advice for your situation. For help with your own taxes, book a time with TaxCorner.