AMF ADVISORS BLOG
CRA Filing Deadlines Explained (With a Free Deadline & Penalty Calculator)
CRA guidelines exist for every filing type — but knowing exactly when your return or remittance is due, and what a late filing actually costs, isn’t always obvious. Here’s a plain-English breakdown, plus a calculator that plugs in your own numbers.
The Canada Revenue Agency publishes deadlines and penalty rules for every filing type it administers, but they’re spread across dozens of separate guides, and the exact rules shift depending on your business structure, filing frequency, and history with CRA. Below is a quick-reference summary of the five filings small businesses deal with most often, followed by a calculator you can use to get your own due date and an estimated penalty. You can also explore our free VAT/sales tax and payroll calculators on the Free Tools page.
Quick Reference: 5 Common CRA Filings
| Filing | Who files it | Standard deadline | Late-filing penalty (starting point) |
|---|---|---|---|
| T1 — Personal Income Tax Return | Individuals | April 30 (June 15 if you or your spouse are self-employed — balance owing is still due April 30) | 5% of balance owing + 1% per complete month late, up to 12 months |
| T2 — Corporate Income Tax Return | Corporations | 6 months after fiscal year-end (balance owing due 2–3 months after year-end) | 5% of unpaid tax + 1% per complete month late, up to 12 months |
| GST/HST Return | GST/HST registrants | 1 month after period end (monthly/quarterly); 3 months after year-end (most annual filers) | 1% of amount owing, plus 25% of that amount per complete month late, up to 12 months |
| Payroll Remittance | Employers | 15th of the following month (regular remitters); more frequent for accelerated remitters | 3%–10% of the amount owing, based on how many days late |
| T4 Information Return | Employers | Last day of February following the calendar year | $10–$75 per day depending on number of slips, minimum $100 |
Try It: Your Filing Deadline & Penalty
Pick your filing type below and get an exact due date, plus an optional late-penalty estimate.
CRA Filing Deadline & Late Penalty Calculator
Pick a filing type, fill in a couple of details, and get your due date and an estimated late penalty — instantly.
This tool gives a general estimate based on standard CRA rules as of 2026 for the most common cases. It doesn't account for every exception (provincial variations, weekends/holidays shifting a date, instalment requirements, or CRA discretion). Always confirm exact dates and amounts with the CRA or your accountant — or book a free consultation with AMF Advisors.
Further reading on canada.ca: personal tax deadlines, corporate late-filing penalties, GST/HST filing penalties, payroll remittance due dates, and the T4 filing guide.
Behind on a Filing, or Not Sure Where You Stand?
AMF Advisors keeps clients across Canada, the UAE and the UK ahead of every deadline — and if you’re already behind, we’ll help you get caught up and minimize what you owe. Book a free consultation and let’s take a look.