2026 filing deadline table
| Situation | CRA (federal) | Revenu Quebec |
|---|---|---|
| Employee | April 30, 2026 | April 30, 2026 |
| Self-employed taxpayer (or spouse) | June 15, 2026 | June 15, 2026 |
| Payment of balance owing | April 30, 2026 | May 1, 2026 |
| Deceased person (before November 2025) | April 30, 2026 | April 30, 2026 |
| Deceased person (Nov.-Dec. 2025) | 6 months after death | 6 months after death |
| Graduated rate estate | 90 days after year-end | 90 days after year-end |
Late penalties
- Base: 5% of balance owing
- Monthly: + 1% for each full month (up to 12 months)
- Repeat filing: 10% if repeated within 3 years
- Interest: Interest compounded daily at the prescribed rate (~8%)
- Base: 5% of balance owing
- Monthly: + 1% for each full month (up to 20 months)
- Repeat filing: 10% if repeated within 3 years
- Interest: Interest compounded daily at the prescribed rate
Useful calendar
Already passed, but worth keeping in mind for the next filing cycle.
Make sure every slip has arrived before you file.
Filing early usually means receiving your refund sooner.
Late-payment penalties can begin immediately after the deadline.
The payment deadline does not move with this filing extension.
Frequently asked questions
Does the April 30 deadline also apply in Quebec?
Yes. For most employees, April 30, 2026 remains the key filing and payment deadline for both the federal and Quebec returns.
Does the June 15 extension also extend the payment deadline?
No. The June 15 extension mainly applies to filing for self-employed taxpayers. Amounts owing are still generally due earlier in the spring.
If I am expecting a refund, is it still important to file on time?
Yes. You may avoid late penalties, but you delay your refund and can also delay benefit calculations tied to your return.
Also check which programs may apply to your situation
Tax deadlines are only part of the picture. The questionnaire adds refundable credits, benefits, and public support programs.