Canada tax calendar 2026: return and payment dates
In Canada the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 30 April 2027 (tax year 2026).
For a private investor who is tax resident in Canada and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 30 April 2027Tax return due — for tax year 2026 (in 186 days).
- 30 April 2027Tax payment due — for tax year 2026 (in 186 days).
Return deadline, in full
30 April of the following year (2026 return: 30 April 2027); 15 June if you or your spouse/common-law partner are self-employed (balance still due 30 April).Payment deadline, in full
Balance owing due 30 April of the following year. Quarterly instalments (15 March, 15 June, 15 September, 15 December) are required if net tax owing exceeds $3,000 ($1,800 in Quebec) in the current year and in either of the two preceding years.
Where to file and pay
Returns and payments go through the tax authority. Its own website: Canada Revenue Agency — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Canada runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Canada is 30 April 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Canada.
The next tax payment deadline on record for Canada is 30 April 2027 (tax year 2026). Returns and payments go through the tax authority: Canada Revenue Agency, www.canada.ca. Allocaria files and pays nothing for you.
Who must file
Canadian residents are taxed on worldwide income. File a T1 when you owe tax; every disposition of capital property is reported on Schedule 3. Form T1135 is required if the total cost amount of specified foreign property (incl. shares of non-resident corporations, even if held through a Canadian broker, and funds held at a foreign broker) exceeded $100,000 at any time in the year - it must be filed by the return due date even if no income tax return is otherwise required.
Forms the tax authority names
- T1 Income Tax and Benefit Return
- Schedule 3 (Capital gains (or losses))
- Form T2209 (Federal foreign tax credits)
- Form T1135 (Foreign Income Verification Statement)
- Form T1A (loss carryback)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Justice Laws - Income Tax Act s.38 (taxable capital gain = 1/2), current to 2026-09-21
Official source · read 14 October 2026
- CRA - Capital Gains 2025 (guide T4037): inclusion rate, identical properties/ACB, superficial loss, loss carryovers, foreign currency
Official source · read 14 October 2026
- CRA - Current year tax rates and income brackets (2026)
Official source · read 14 October 2026
- CRA - Update on the CRA's administration of the proposed capital gains taxation changes (31 Jan 2025)
Official source · read 14 October 2026
- CRA - Due dates and payment dates (personal income tax)
Official source · read 14 October 2026
- CRA - Instalment payment due dates
Official source · read 14 October 2026
- CRA - Who has to pay instalments
Official source · read 14 October 2026
- CRA - Questions and answers about Form T1135
Official source · read 14 October 2026
- CRA - Line 12100 Interest and other investment income (foreign income, exchange rates)
Official source · read 14 October 2026
- CRA - Line 40500 Federal foreign tax credit
Official source · read 14 October 2026
- KPMG Canada - Federal and provincial/territorial income tax rates and brackets for 2026 (Ontario surtax)
Professional-services guide · read 14 October 2026
- Wolters Kluwer - Capital gains inclusion rate change planned for 2026 canceled
Secondary source · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Canada: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Canada. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.