Jan 1
To file 2026 NR6 forms to reduce non-resident rent withholding tax
Tax Deadlines
Keep on top of your tax deadlines and ensure you’re well prepared for any due dates. The following is a list of common BC and US, corporate and individual tax deadlines. Please check with your DMCL and legal advisor for other deadlines that may affect you.
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DATE
TAX DEADLINES
Jan 1
To obtain CRA approval from filing Form T1213 to reduce payroll withholdings
Jan 30
Deadline for the borrower to pay interest incurred during 2025 on a prescribed rate loan received from a family member or a family trust, to avoid the income being attributed back to the lender
Feb 3
To file the 2025 Vancouver Empty Homes Tax declaration
Feb 3
To pay 2026 Vancouver advance property taxes
Feb 28*
To file 2025 T4s, T4As, T4A-NRs, and T5s
Mar 2
To make 2025 RRSP contributions. The 2025 contribution limit is $32,490 (but capped at 18% of your prior year’s earned income)
Mar 16
To pay the first 2025 personal income tax installment (CRA's Q1 2025 interest rate on overdue instalments is 8%, compounded daily)
Mar 31*
To file 2025 T3 Trust returns (see Note 1)
Mar 31*
To file 2025 NR4s (payments to non-residents)
Mar 31*
To file 2025 T5013 Partnership Information Returns with the CRA (unless all partners are corporations, then due the earlier of March 31 or five months after the fiscal year)
Mar 31*
To file 2025 GST/HST returns for companies who are annual filers with a December 31 year-end
Mar 31
To file 2025 BC Speculation and Vacancy Tax declarations
Mar 31
To file 2025 BC Employer Health Tax return
Apr 15*
To file 2025 U.S. individual income tax returns for U.S. citizens and green card holders or non-U.S. persons with U.S. wage withholding tax, or request a 6-month extension
Apr 15*
To pay U.S. federal and state income tax for U.S. citizens and green card holders or non-U.S. persons with U.S. wage withholding tax
Apr 15*
To file 2025 U.S. Report of Foreign Bank and Financial Accounts, FinCEN report 114 (formerly FBAR), for U.S. citizens or green card holders living in Canada
April 16
To make Vancouver Empty Homes Tax payment
Apr 30*†
To file 2025 T1 personal income tax returns (including foreign reporting T1135, T1141/T1142; see Note 1 for foreign affiliates) unless the taxpayer or taxpayer's spouse/common-law partner has self-employment business income
Apr 30*
The balance of income tax and GST remittances for self-employed persons (after required instalments)
Apr 30
To file the 2025 Underused Housing Tax return with the CRA and pay any tax owing (If Parliament approves the proposed changes to the Underused Housing Tax Act, affected owners will not be required to file a return or pay the tax for 2025 and subsequent calendar years)
May 31*
To file 2025 T5013 Partnership Information Returns with the CRA for partnerships with a December 31 fiscal year and whose members consist solely of corporations
Jun 15
To pay the second 2026 personal income tax installment
Jun 15*
To file 2026 T1 personal income tax returns (including T1135 foreign reporting) where the taxpayer or taxpayer’s spouse/common-law partner has self-employed business income
Jun 15*
To file GST/HST returns for self-employed individuals who are annual filers with a December 31 fiscal year
Jun 15*
To file 2025 U.S. individual income tax returns for a U.S. citizen or resident alien residing abroad and a U.S. non-resident with no wage withholding tax, or request a 6-month extension
Jun 15*
To pay U.S. federal tax for non-U.S. persons without U.S. wage withholding tax
Jun 30*
To file 2025 T2 returns for companies who are annual filers with a December 31 year-end (see Note 1)
Jun 30*
Non-residents to file their 2025 Section 216 or Section 217 Canadian tax return for Canadian source rent**, pension income, and acting income
Jul 2
To pay 2025 BC Speculation Tax owing (if any)
Jul 3
To pay 2025 Vancouver property taxes, claim grants, complete or apply for deferment application
Jul 3
To make a late 2024 declaration for Vancouver Empty Homes Tax
Sep 15
To pay the third 2026 personal income tax installment
Oct 15*
To file a 2025 U.S. individual income tax return (1040) for which an extension was filed
Oct 15*
To file a 2025 U.S. Report of Foreign Bank and Financial Accounts, FinCEN report 114 (formerly FBAR), for which an extension was filed
Dec 15
To pay the fourth 2026 personal income tax installment
Dec 15
To file 2025 U.S. individual income tax return (1040) for non-U.S. persons without U.S. wage withholding tax who filed an extension
Dec 30
Last trading day on the TSX to settle a trade in 2026 for Canadian tax loss selling (may change—please check with your investment advisor/broker)
Dec 30
Last trading day on most U.S. stock exchanges to settle a trade in 2026 for Canadian tax loss selling (may change—please check with your investment advisor/broker)
Dec 31
To make 2026 contributions to a Registered Education Savings Plans (RESP)
Dec 31
To make 2026 contributions to a First Home Savings Account (FHSA)
Dec 31
To make charitable donations for the 2026 calendar year
*If the deadline falls on a Saturday, Sunday or a holiday (Canada or U.S. applicable), taxpayers have until the next business day to file.
**If the non-resident filed a 2026 NR6 to reduce withholdings on rental income, then filing is mandatory, not elective.
† For deceased taxpayers with a date of death after November 1, 2025, the tax return and tax owing is due six months after the date of death. If the date of death is before November 1, 2025, the tax return is due April 30, 2026 (June 15, 2026 for self-employed individuals) but taxes owing is still due by April 30, 2026.
Note 1:
Deadlines that are dependent on the fiscal year include:
- T2 Corporation Income Tax returns: Due six months after the fiscal year (watch for earlier deemed year-ends)
- T106 Transactions with non-arm’s length non-residents: Due at the same time as the T2 return
- T1135 Foreign reporting of foreign assets (other than foreign affiliates): Due at the same time as the T2 return
- T1134 Foreign reporting for foreign affiliates, for taxation beginning in 2023 or later: Due 10 months after the year-end (e.g., due October 31, 2026 for a December 31, 2025 year-end)
- T3 returns for estates with a non-calendar year: Due 90 days after the fiscal year