Due Dates and Payment Dates — Montreal CPA Firm Near You: Complete 2025–2026 Tax Deadlines, Penalties, Instalments, RRSP Dates, CCB/GST Dates, and CRA Compliance

Tax deadlines are one of the most critical—and commonly overlooked—parts of Canadian tax compliance. Missing a filing date or payment date can trigger late-filing penalties, daily compounded interest, frozen refunds, delayed benefit payments, and CRA collections action. Whether you’re an individual, self-employed, non-resident, landlord, investor, trust, or business owner, tracking the correct CRA due dates ensures you remain compliant and avoid costly mistakes.

This comprehensive 4-page Mackisen CPA guide covers every important due date for 2025 and 2026: filing deadlines, payment deadlines, instalment dates, RRSP/PRPP/SPP deadlines, TFSA reporting deadlines, trust deadlines, deceased taxpayer deadlines, benefit payment dates, and more. Written in a high-authority tax blogger style with strong SEO, this guide helps taxpayers plan ahead—and positions Mackisen as Montreal’s leading tax compliance partner.

Legal and Regulatory Framework

Under the Income Tax Act, taxpayers must file and pay taxes by specific statutory deadlines. These dates vary depending on:

• Employment status

• Self-employment status

• Residency status

• Type of income (personal, corporate, trust, rental)

• Type of tax (RRSP overcontribution, TFSA tax, instalments, non-resident returns)

• Whether the taxpayer is deceased

• Whether the taxpayer manages registered plans (RRSP, FHSA, TFSA, HBP)

Filing and paying late are treated as separate infractions. Even if your return is filed on time, interest begins to accrue on unpaid balances starting May 1. CRA applies strict late-filing penalties, compound daily interest, and offsetting of refunds to unpaid debts.

Managing deadlines correctly is essential to avoid penalties and collections.

Key CRA Filing Deadlines for 2025 Taxes

RRSP, PRPP, and SPP Contributions Deadline

• March 2, 2026
  Contributions to RRSPs, PRPPs, and SPPs made by this date can be deducted on your 2025 tax return.

General Filing Deadline

• April 30, 2026
  This is the deadline for most taxpayers to file a 2025 T1 personal income tax return.

Self-Employed Filing Deadline

• June 15, 2026
  This applies if you or your spouse/common-law partner carried on a business in 2025.
  Important: You must still pay your taxes by April 30.

Payment Deadline for 2025 Taxes

• April 30, 2026
  All taxpayers—whether employed, self-employed or non-resident—must pay taxes owing on or before this date to avoid interest.

Non-Resident Filing Deadline

• April 30, 2026 for most non-residents

• June 15, 2026 for non-residents who are self-employed

• Special rules apply for deceased non-residents

If a non-resident owes tax, payment is still due April 30.

Interest and Penalties

CRA imposes strict interest and penalties:

Late-Filing Penalty

• 5% of balance owing

• Plus 1% for each full month late (up to 12 months)

Repeat Late-Filing Penalty

• 10% of balance owing

• Plus 2% per month (up to 20 months)

Interest

• Compounded daily

• Applied to unpaid balance starting May 1

• Applies to penalties as well

CRA does not waive interest unless you qualify for taxpayer relief, which Mackisen handles for clients experiencing severe hardship or extraordinary circumstances.

Instalment Payment Due Dates for 2026

Taxpayers required to pay quarterly instalments must pay by:

• March 15, 2026

• June 15, 2026

• September 15, 2026

• December 15, 2026

Instalments apply if your net tax owing is more than $3,000 (or $1,800 in Quebec).

Late instalments result in instalment interest and Instalment Penalty. Mackisen often sets clients up with pre-authorized instalment plans to avoid costly mistakes.

GST/HST Credit Payment Dates

CRA sends GST/HST credit payments quarterly. Payment dates are:

• July 2025

• October 2025

• January 2026

• April 2026

Exact dates vary each year but generally fall early in each month.

Receiving GST/HST requires filing your tax return on time—late or missing returns stop payments.

Canada Child Benefit (CCB) Payment Dates

CCB payment dates for 2025–2026 are monthly:

• July 2025 through June 2026
  Payments are typically issued between the 18th and 20th of each month.

Missing or late returns from either spouse freeze CCB payments immediately.

Important Dates for RRSPs, FHSAs, HBP and LLP

RRSP Contributions

Deductible contributions for 2025 must be made by:

• March 2, 2026

FHSA Deadlines

Contributions follow similar rules to RRSP deadlines but withdrawal rules differ.

Home Buyers’ Plan (HBP) Repayments

Must be made by the due date on your Notice of Assessment.

Lifelong Learning Plan (LLP) Repayments

Due annually and must be reflected on your T1 return.

Missing HBP or LLP repayments causes the unpaid portion to be added to taxable income.

Excess RRSP, PRPP, or SPP Contributions

Taxpayers with excess contributions must:

• File T1-OVP

• File and pay by March 31, 2026

• Pay 1% per month penalty on excess contributions

Mackisen often assists taxpayers with RRSP overcontribution relief.

Deceased Person’s Return Deadlines

Deadlines vary depending on the date of death:

Death between January 1 and October 31:

• Filing deadline: April 30 of the following year

Death between November 1 and December 31:

• Filing deadline: 6 months after the date of death

Payment deadlines follow the same rules unless special circumstances apply.

Estate executors must be extremely careful—CRA holds them personally liable if tax is unpaid before distributing assets.

Trust Income Tax Return (T3) Deadline

Trusts must:

• File within 90 days after the trust year-end

• Pay any balance owing within the same 90-day window

Late-filing penalties apply to T3 returns, and new bare trust reporting rules mean more taxpayers may need to file T3 returns.

TFSA Filing and Payment Deadline for Taxes Owed

If a TFSA generates taxable amounts (such as holding prohibited investments, non-resident contributions, or excess contributions), the filing and payment deadline is:

• June 30 of the following year

Failure to comply leads to significant monthly penalties.

Why CRA Deadlines Are Commonly Missed

Deadlines are often missed because:

• Taxpayers don’t realize filing and payment deadlines differ

• Self-employed individuals assume filing by June 15 means paying later

• Instalments are not tracked

• CCB or GST claimants forget both spouses must file

• Non-residents misunderstand Canadian deadlines

• RRSP overcontributions go unnoticed

• Executors of estates are unaware of special due dates

• Trust returns are misunderstood

Missing these deadlines triggers penalties, interest, lost benefits, and CRA scrutiny.

Mackisen Strategy

Mackisen CPA Montreal helps clients by:

• Tracking every CRA deadline automatically

• Setting up instalment reminders

• Managing due dates for corporate, trust, and personal returns

• Ensuring CCB and GST credit eligibility

• Monitoring payment deadlines to avoid interest

• Filing notices of objection when CRA applies penalties incorrectly

• Handling deceased taxpayer and estate filings

• Monitoring RRSP, TFSA, and FHSA deadlines

• Providing year-round compliance planning

Our monitoring ensures you never miss another tax deadline.

Real Client Experience

A self-employed client assumed their payment deadline was June 15. CRA issued interest on a $14,000 balance. Mackisen filed relief and restructured their instalment plan.

A family lost their CCB for four months because the spouse did not file. We filed the late return and restored the benefits with retroactive payments.

An estate executor filed late unknowingly. CRA charged penalties. Mackisen appealed and provided documentation supporting relief.

A taxpayer missed RRSP overcontribution filing. Penalties accumulated. Mackisen corrected the error and obtained a partial refund of assessed penalties.

Common Questions

Do filing and payment deadlines differ?
Yes. Most taxpayers must pay by April 30 even if their filing deadline is June 15.

What happens if I miss a deadline?
Interest, penalties, frozen benefits, reduced refunds, and possible CRA collections.

Does CRA offer relief?
Yes, but only under specific hardship or extraordinary circumstances.

Are non-residents subject to the same deadlines?
Generally yes, with some exceptions for deceased non-residents.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps taxpayers meet every CRA deadline—filing, payment, instalments, contributions, trust returns, estate returns, and more. Whether you're self-employed, employed, retired, a landlord, an investor, a non-resident, or a business owner, our team ensures you comply with every CRA requirement while maximizing refunds and minimizing penalties.

If you want expert guidance to stay ahead of all CRA deadlines, Mackisen ensures your taxes are filed accurately, payments are made on time, and your financial life remains protected all year long.