Tax and CRA deadlines
When is your T2 due?
Fiscal year-end in, filing deadline and payment date out.
A starting point, not tax advice. Nothing you type leaves your browser.
How this works
What the number means
A T2 is due six months after the end of your tax year. If your year-end is the last day of a month, the deadline is the last day of the sixth month after. Otherwise it is the same day of the sixth month after.
Payment is a separate, earlier deadline. Corporation tax is generally due two months after year-end — three months for a Canadian-controlled private corporation that was a CCPC throughout the year, claimed the small business deduction in this or the previous year, and whose previous-year taxable income did not exceed its business limit.
Worked example. A 31 December year-end files by 30 June and pays by 31 March if the three-month rule applies, or 28 February if it does not.
Sources
- CRA — When to file your corporation income tax return — modified 26 May 2025
- CRA — Instalment dates, including balance-due day — modified 21 January 2026
Rates change. The CRA page is the authority, and these are reviewed every January.
Questions
When is my corporate return due?
Six months after your fiscal year-end. Tax owing is generally due earlier — two months after year-end, or three for many Canadian-controlled private corporations.
Do you file with the CRA on my behalf?
Yes, once you authorise it. Returns are prepared, you review and approve them, and they are then filed electronically.
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