Small business tax calendar for 2027: Canada
Every 2027 CRA date for a small business: payroll remittances by remitter type, T4, T4A, T5 and T5018 slips, GST/HST, T2 and T1 returns, and instalments.
8 min read · October 18, 2026
How these dates were worked out
The CRA rule: when a due date falls on a Saturday, Sunday or a public holiday the CRA recognizes, a payment or return is on time if the CRA receives it, or it is postmarked, by the next business day. The CRA's 2027 holiday list is not published yet, so the dates below apply the weekend rule and the federal holidays the CRA listed for 2026. They assume a December 31 year-end. Provincial holidays can also shift a date where you live; when in doubt, pay a day early.
Payroll remittances by remitter type
Your remitter type for 2027 is based on your average monthly withholding amount (AMWA) in 2025: income tax, CPP and EI from employees plus your CPP and EI.
| Remitter type | AMWA | Due |
|---|---|---|
| Quarterly | Under $3,000 with a perfect compliance record for 12 months (new employers: monthly withholding under $1,000) | 15th of the month after each quarter |
| Regular | Under $25,000 | 15th of the following month |
| Accelerated, threshold 1 | $25,000 to $99,999.99 | Pay from the 1st to 15th: by the 25th of the same month. Pay from the 16th to month-end: by the 10th of the next month |
| Accelerated, threshold 2 | $100,000 or more | Within 3 working days after the 7th, 14th, 21st and last day of the month |
Quarterly remitters' 2027 dates: Fri, Jan 15 (for Oct to Dec 2026), Thu, Apr 15, Thu, Jul 15, Fri, Oct 15, and Mon, Jan 17, 2028 (Jan 15 is a Saturday). For regular remitters, two 15ths land on weekends: May 15 (pay by Mon, May 17) and Aug 15 (pay by Mon, Aug 16). A "perfect compliance record" means no late remittances or payroll penalties and no overdue returns, including GST/HST, in the previous 12 months. Payments over $10,000 must be made electronically.
T4, T4A, T5 and T5018 slips
| Slip (2026 year) | Who gets one | Due |
|---|---|---|
| T4 and T4 Summary | Employees | Mon, Mar 1, 2027 (Feb 28 is a Sunday) |
| T4A and T4A Summary | Pensions, retiring allowances, fees for services and other amounts | Mon, Mar 1, 2027 |
| T5 and T5 Summary | Shareholders paid dividends, and people paid investment income such as interest | Mon, Mar 1, 2027 |
| T5018 | Construction subcontractors paid more than $500 in the period, if construction is your main business | 6 months after the reporting period: Wed, Jun 30, 2027 for a calendar-year period |
An owner of a small corporation who pays themselves dividends rather than salary still needs a T5. For penalties and the electronic filing rule, see T4 and T4A slips for 2026.
GST/HST by reporting period
| Filer | Return and payment due |
|---|---|
| Monthly | One month after each month ends |
| Quarterly, Oct to Dec 2026 | Mon, Feb 1, 2027 (Jan 31 is a Sunday) |
| Quarterly, Jan to Mar 2027 | Fri, Apr 30, 2027 |
| Quarterly, Apr to Jun 2027 | Next business day after Sat, Jul 31, 2027 (Mon, Aug 2 is the Civic Holiday outside Quebec) |
| Quarterly, Jul to Sep 2027 | Mon, Nov 1, 2027 (Oct 31 is a Sunday) |
| Annual, corporations with a Dec 31 year-end | Wed, Mar 31, 2027 |
| Annual, self-employed individuals with a Dec 31 year-end | Pay by Fri, Apr 30, 2027; file by Tue, Jun 15, 2027 |
Annual filers who owe quarterly GST/HST instalments pay them within one month after each fiscal quarter. More detail in the GST/HST filing guide.
T2 and T1 returns and balances owing
| Who | Pay the balance by | File by |
|---|---|---|
| Corporation (T2), general rule | 2 months after year-end: Mon, Mar 1, 2027 | 6 months after year-end: Wed, Jun 30, 2027 |
| CCPC claiming the small business deduction that meets the CRA's conditions | 3 months after year-end: Wed, Mar 31, 2027 | Wed, Jun 30, 2027 |
| Self-employed individual (T1) and spouse or partner | Fri, Apr 30, 2027 | Tue, Jun 15, 2027 |
| Other individuals (T1) | Fri, Apr 30, 2027 | Fri, Apr 30, 2027 |
The June 15 date is a filing date only. Interest on a 2026 balance owing starts on May 1, 2027.
Instalments
- Individuals pay instalments if net tax owing is more than $3,000 ($1,800 in Quebec) for 2027 and for either 2026 or 2025. Due dates: Mon, Mar 15, Tue, Jun 15, Wed, Sep 15 and Wed, Dec 15, 2027. Farmers and fishers pay once, on December 31.
- Corporations pay instalments if their tax for the current or previous year is more than $3,000. They are due on the last day of each month of the tax year.
- Small CCPCs can pay quarterly instead, on the last day of each quarter, if they have a perfect compliance history, claimed the small business deduction, and with associated corporations have taxable income of $500,000 or less and taxable capital of $10 million or less. For 2027: Mar 31, Jun 30, Sep 30 and Dec 31. The CRA listed September 30 (National Day for Truth and Reconciliation) as a holiday in 2026; if it does again, the September payment is on time on Fri, Oct 1.
Letting an employee go during the year adds another deadline: see the Record of Employment guide. To check a single pay, try the Canadian payroll calculator.
Remittances and slips from the same records
AcboBooks runs Canadian payroll with the CRA's 2026 formulas, shows the PD7A remittance, and prepares T4, T4A and T5018 slips. You remit and file them yourself.
This article is general information, not tax, legal or accounting advice. Rules and dates change; check the official source or ask your accountant before acting.
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