Corporate tax deadlines in Canada: T2, instalments, and HST

A Canadian corporation files a T2 every year, even if income is zero. The return is due six months after the tax year-end. The balance of tax is due earlier for most corporations: two months after year-end, or three months if the corporation is a Canadian-controlled private corporation that claimed the small-business deduction in the year and the prior year and taxable income is within the limit.

A December 31 year-end

Interest on late tax starts at the balance-due day, not the filing day. A return filed in June does not make a February balance late-free. If instalments apply — generally when last year’s tax was over $3,000 — missing them costs instalment interest even if you pay in full at year-end.

• Tax balance: generally February 28, or March 31 if the three-month rule applies. (2026 is not a leap year, so the two-month date is February 28.)
• T2 return: June 30.
• HST: depends on your reporting period. Annual filers with a December year often file by March 31, but confirm the period on the RT account.
• T4 and T5 slips: last day of February for a calendar year.