Updated June 1, 2026 · Canada Tax Guide

All Types of Taxes in Canada: Complete 2026–27 Guide with Due Dates

Canada has a layered tax system with federal taxes, provincial and territorial taxes, municipal property taxes, payroll deductions, sales taxes, excise duties, customs tariffs, housing taxes, resource royalties, Indigenous-government tax arrangements and several legacy or repealed taxes. This guide explains every major Canadian tax type, important 2026–27 dates, formulas, tools and official sources.

Apr 30 Main individual filing and payment deadline for 2025 taxes.

Jun 15 Self-employed individual filing deadline; payment still due Apr 30.

1 month General GST/HST monthly and quarterly filing/payment period after period-end.

6 months General T2 corporation return filing deadline after fiscal year-end.

How Canada’s Tax System Is Organized

Canada’s tax system is shared across the federal government, provinces and territories, municipalities, and in some cases Indigenous governments. The Canada Revenue Agency administers federal tax laws and most provincial/territorial income taxes, while Québec has its own tax administration through Revenu Québec. Provinces and territories administer additional sales taxes, payroll taxes, land transfer taxes, fuel taxes, tobacco taxes, insurance premium taxes and resource royalties. Municipalities usually collect property tax, school or education tax, hotel/accommodation tax and utility or service charges.

This guide is educational. Canadian taxes vary by province, residency, business structure, calendar/fiscal year, remitter type, GST/HST reporting period, ownership status, import classification and local government rules. Verify final obligations with CRA, Revenu Québec, provincial revenue offices, municipalities or a qualified tax professional.

Complete List of All Major Tax Types in Canada

The table below gives a practical master list of Canadian taxes and tax-like obligations for individuals, businesses, employers, investors, property owners, importers, trusts, non-residents and Indigenous-government tax arrangements.

No.	Tax / levy / obligation	Category	Who deals with it?	Typical timing	Key point
1	Federal personal income tax	Federal direct tax	Individuals and self-employed taxpayers.	Annual T1 return; most 2025 returns due April 30, 2026.	Applies to employment, business, investment, rental, pension and other taxable income.
2	Provincial / territorial personal income tax	Provincial/territorial direct tax	Individuals resident in a province or territory.	Annual T1 return, except Québec has its own separate provincial return.	Rates, brackets and credits vary by province/territory.
3	Corporate income tax	Federal and provincial direct tax	Corporations and incorporated businesses.	T2 due within six months after fiscal year-end; balance generally due two months after year-end, or three months for some CCPCs.	Federal plus provincial/territorial corporate income tax may apply.
4	Trust income tax	Federal/provincial direct tax	Trusts and estates.	T3 return and payment generally due 90 days after trust year-end.	Most trusts use December 31 year-end, making March 31 a common deadline.
5	Capital gains tax	Income tax component	Individuals, trusts, corporations, investors and property sellers.	Reported in annual tax return for the year of disposition.	Capital gains tax is part of income tax, not a separate return for most taxpayers.
6	GST	Federal sales tax	Businesses making taxable supplies and consumers indirectly.	Monthly/quarterly GST/HST returns generally due one month after period-end.	Federal 5% Goods and Services Tax applies in non-HST provinces/territories and on many imports.
7	HST	Harmonized federal-provincial sales tax	Businesses and consumers in participating provinces.	Same GST/HST filing system.	Combined federal/provincial sales tax in participating provinces such as Ontario and Atlantic provinces.
8	PST / RST	Provincial sales tax	Businesses selling taxable goods/services in applicable provinces.	Provincial filing/payment cycle.	Separate provincial sales tax exists in provinces such as British Columbia, Saskatchewan and Manitoba.
9	QST	Québec sales tax	Businesses making taxable supplies in Québec.	Revenu Québec filing cycle.	Québec administers QST separately from GST/HST.
10	Payroll source deductions	Payroll withholding	Employers and payers.	Remittance due date depends on remitter type: regular, quarterly or accelerated.	Includes income tax, CPP/QPP and EI/QPIP deductions.
11	CPP contributions	Payroll/social contribution	Employees, employers and self-employed persons outside Québec.	Per pay period and payroll remittance cycle; self-employed paid through annual return.	Canada Pension Plan contribution.
12	QPP contributions	Québec payroll/social contribution	Québec employees, employers and self-employed persons.	Québec payroll and annual filing cycle.	Québec Pension Plan contribution.
13	EI premiums	Payroll/social contribution	Employees and employers.	Payroll remittance cycle.	Employment Insurance premiums.
14	QPIP premiums	Québec payroll/social contribution	Québec employees, employers and self-employed persons.	Québec payroll and annual filing cycle.	Québec Parental Insurance Plan premiums.
15	Employer Health Tax / payroll tax	Provincial payroll tax	Employers in applicable provinces.	Monthly/annual provincial schedules.	Ontario, British Columbia, Manitoba, Québec, Newfoundland and Labrador and some territories have payroll-style health or payroll taxes.
16	Workers’ compensation premiums	Mandatory payroll/workplace cost	Employers.	Provincial workers’ compensation board schedule.	Not income tax, but a required employer cost in most cases.
17	Underused Housing Tax / UHT	Federal housing tax	Certain affected owners of residential property.	Historically April 30 after calendar year; 2025 and later treatment should be verified due to legislative changes.	Federal 1% tax mainly targeting certain foreign/non-resident owners of vacant or underused housing.
18	Municipal property tax	Municipal/local tax	Property owners.	Municipal billing cycle, often annual or instalments.	Funds local services such as roads, policing, fire, libraries and local infrastructure.
19	School / education property tax	Provincial/municipal property tax	Property owners.	Property tax bill cycle.	Supports education funding in many provinces.
20	Land transfer tax / property transfer tax	Provincial/municipal transaction tax	Real estate buyers.	At closing/registration.	Rates and rebates vary by province and sometimes by municipality.
21	Municipal land transfer tax	Municipal transaction tax	Buyers in municipalities with local transfer tax.	At closing/registration.	Toronto is the most prominent example.
22	Non-resident speculation / foreign buyer tax	Provincial property surcharge	Foreign or non-resident property buyers in some provinces.	At property acquisition/registration.	Rules vary by province and may interact with federal restrictions.
23	Vacant home tax	Municipal/provincial property tax	Owners of vacant residential property in applicable cities/provinces.	Annual declaration and payment cycle.	Examples include municipal vacant home taxes and provincial speculation/vacancy systems.
24	Speculation and vacancy tax	Provincial property tax	Owners of certain residential properties in designated areas.	Annual provincial declaration cycle.	Especially relevant in British Columbia.
25	Insurance premium tax	Provincial tax	Insurance companies and policyholders indirectly.	Provincial filing/payment cycle.	Applies to taxable insurance premiums.
26	Fuel tax / gasoline tax / motive fuel tax	Federal/provincial excise and fuel tax	Fuel suppliers and consumers indirectly.	Excise/fuel reporting cycle.	Federal fuel charge rates were set to zero from April 1, 2025, but fuel excise and provincial fuel taxes remain relevant.
27	Tobacco tax	Federal/provincial excise tax	Tobacco manufacturers, importers, retailers and consumers indirectly.	Excise/provincial reporting cycle.	Rates change through federal/provincial measures.
28	Cannabis duty/tax	Federal/provincial excise tax	Cannabis producers, distributors and consumers indirectly.	Excise duty reporting cycle.	Excise duty applies to cannabis products under federal rules, with provincial/territorial components.
29	Alcohol taxes and markups	Excise/provincial alcohol system	Producers, importers, distributors and consumers indirectly.	Excise and liquor-board cycle.	Includes federal excise duties and provincial liquor markups/fees.
30	Excise duties	Federal specialty tax	Alcohol, tobacco, cannabis and vaping businesses.	Excise return/payment cycle.	CRA administers duties on beer, wine, spirits, tobacco, cannabis and vaping products.
31	Excise taxes	Federal specialty tax	Fuel-inefficient vehicles, automobile air conditioners, petroleum and certain insurance premiums.	Excise reporting cycle.	Different from excise duties.
32	Air Travellers Security Charge / ATSC	Federal travel charge	Air carriers and passengers indirectly.	Collected through air ticketing and remitted by carriers.	Applies to chargeable air travel.
33	Customs duties / tariffs	Import tax	Importers.	At import clearance.	Rates depend on tariff classification, origin and trade agreements.
34	Import GST/HST	Import sales tax	Importers and consumers importing goods.	At import or through importer accounting.	GST/HST may apply to imported goods, services and intangibles.
35	Luxury tax	Federal specialty tax	Sellers/importers of subject luxury vehicles.	At sale/import/reporting period.	Luxury tax continues for subject vehicles above the threshold; aircraft and vessels were removed effective November 5, 2025.
36	Non-resident withholding tax / Part XIII tax	Withholding tax	Payers of dividends, rents, royalties, pensions and certain passive income to non-residents.	Generally withheld at payment and reported through NR forms.	Treaties may reduce rates.
37	Alternative Minimum Tax / AMT	Parallel federal tax	Some individuals and trusts.	Annual return calculation.	Ensures minimum tax where ordinary tax is low because of certain deductions, exemptions or credits.
38	Tax on Split Income / TOSI	Anti-avoidance income tax	Individuals receiving certain private-corporation income.	Annual return calculation.	Targets income splitting with related individuals.
39	Departure tax / deemed disposition	Income tax event	Individuals ceasing Canadian tax residency.	Departure-year T1 return.	Canada may deem certain property disposed of at fair market value on emigration.
40	Mining tax, oil and gas royalties, forestry royalties	Resource tax/royalty	Resource businesses.	Provincial/resource reporting cycle.	Rules vary heavily by province and resource type.
41	Environmental levies and recycling fees	Provincial/environmental levy	Businesses and consumers indirectly.	Program-specific reporting/payment cycle.	Includes waste, tire, electronics, bottle deposit and recycling-related charges.
42	Industrial carbon pricing	Environmental pricing system	Large industrial emitters.	Federal/provincial compliance cycle.	Consumer federal fuel charge was set to zero from April 1, 2025, but industrial systems can remain.
43	Business licence fees	Municipal/local business cost	Businesses operating locally.	Annual renewal or permit cycle.	Not always a tax legally, but a mandatory operating cost.
44	Development charges	Municipal/property development charge	Developers and builders.	Permit or development approval stage.	Funds growth-related infrastructure.
45	Local improvement charges	Municipal/local property charge	Property owners benefiting from local projects.	Municipal billing cycle.	Used for roads, sewers, sidewalks and other local works.
46	Municipal accommodation / hotel tax	Municipal/provincial tourism tax	Hotels and short-term rentals.	Monthly/quarterly local filing cycle.	Applies in selected cities or provinces.
47	First Nations Goods and Services Tax / FNGST	Indigenous-government tax	Taxable supplies on lands of participating First Nations.	GST-like filing cycle.	Generally 5% where imposed.
48	First Nations Tax / FNT	Indigenous-government tax	Listed products sold on or delivered to reserves of participating First Nations.	Program-specific filing cycle.	Applies to listed products where imposed.
49	First Nations Sales Tax / FNST and FNPIT	Indigenous-government tax agreement	Participating Indigenous governments and affected taxpayers.	Agreement-specific timing.	May include sales tax or personal income tax agreements.
50	Legacy: federal fuel charge	Legacy/zero-rate item	Historically fuel users and fuel businesses.	Rates set to zero from April 1, 2025.	Industrial carbon pricing may still exist separately.
51	Legacy: Digital Services Tax	Repealed tax	Large digital businesses historically in scope.	Repealed in 2026.	Keep in legacy tax history, not ordinary forward compliance.
52	Legacy: manufacturers’ sales tax, succession duties, estate duties, old capital taxes	Historical taxes	Historical relevance only.	No ordinary current filing cycle.	Canada has no current federal inheritance or estate tax, but death can trigger income-tax deemed disposition rules.

Canada Tax Due Dates Calendar 2026–2027

Canada uses many tax calendars at once. Individual income tax uses an annual April/June cycle, corporations use fiscal year-ends, GST/HST depends on reporting frequency, payroll depends on remitter type, trusts use 90-day filing, and property taxes depend on municipality or province.

Date	Status	Tax / compliance event	Who should care?	What is due or important?
February 23, 2026	Checking	CRA NETFILE opens	Individuals filing 2025 T1 returns	CRA online filing opened for 2025 income tax and benefit returns.
March 2, 2026	Checking	RRSP deadline and many information slips	Individuals, employers and investment payers	Deadline to contribute to RRSP/PRPP/SPP for 2025 deduction. Many February-last-day slip obligations move to the next business day because February 28, 2026 was a Saturday.
March 16, 2026	Checking	Individual instalment payment	Individuals required to pay instalments	March 15, 2026 was a Sunday, so the next business day applied for the first 2026 instalment.
March 31, 2026	Checking	T3 trust return and GST/HST annual corporate example	Trusts with Dec 31, 2025 year-end and annual GST/HST corporate filers	Most Dec 31 trusts file/pay T3 by 90 days after year-end. Corporations that file GST/HST annually with Dec 31 year-end generally file/pay by March 31.
April 15, 2026	Checking	Payroll remittance	Regular and quarterly payroll remitters	Regular remitter March payroll deductions and quarterly remitter Q1 payroll deductions commonly due, depending on remitter type.
April 30, 2026	Checking	T1 filing/payment, GST/HST Q1, annual GST/HST payment and UHT legacy date	Most individuals, GST/HST filers and affected housing owners	Most 2025 T1 returns and balances due. GST/HST quarterly Jan–Mar 2026 return/payment due. Annual GST/HST sole proprietors with Dec 31 year-end and business income pay by April 30 but file by June 15. UHT historically uses April 30 after calendar year, but 2025 and later UHT treatment should be checked because of legislative changes.
May 15, 2026	Checking	Payroll remittance	Regular remitters	Regular remitter April payroll deductions generally due by the 15th of the following month.
June 15, 2026	Checking	Self-employed T1 filing, individual instalment and GST/HST annual sole proprietor filing	Self-employed individuals, spouses/common-law partners and instalment payers	Self-employed 2025 T1 filing deadline. Payment was still due April 30. Second 2026 individual instalment due. Annual GST/HST sole proprietors with Dec 31 year-end and business income file by June 15.
June 30, 2026	Checking	T2 for Dec 31 corporations, GST/HST monthly May and T5018 calendar-year example	Corporations, GST/HST monthly filers and construction reporting businesses	Corporations with Dec 31, 2025 year-end file T2 by six months after year-end. Monthly GST/HST May 2026 period due. T5018 calendar-year reporting due six months after period end.
July 15, 2026	Checking	Payroll remittance	Quarterly and regular payroll remitters	Quarterly payroll remitter Q2 and regular remitter June payroll deductions generally due.
July 31, 2026	Checking	GST/HST Q2 and monthly June	GST/HST monthly and quarterly filers	GST/HST Apr–Jun quarterly return/payment and June monthly return/payment due one month after period-end.
August 17, 2026	Checking	Payroll remittance weekend adjustment	Regular payroll remitters	August 15, 2026 is a Saturday, so CRA next-business-day timing may apply for July payroll remittance.
August 31, 2026	Checking	GST/HST monthly July	Monthly GST/HST filers	July 2026 monthly GST/HST return/payment due one month after reporting period-end.
September 15, 2026	Checking	Individual instalment and payroll remittance	Individuals paying instalments and regular payroll remitters	Third individual instalment for 2026 and regular August payroll remittance generally due.
September 30, 2026	Checking	T2 for Mar 31 year-end and GST/HST monthly August	Corporations and GST/HST monthly filers	Corporations with Mar 31, 2026 year-end file T2. Monthly GST/HST August 2026 period due.
October 15, 2026	Checking	Payroll remittance	Quarterly and regular payroll remitters	Quarterly payroll remitter Q3 and regular September payroll deductions generally due.
November 2, 2026	Checking	GST/HST Q3 weekend adjustment	Quarterly GST/HST filers and monthly September filers	October 31, 2026 is a Saturday, so next-business-day timing may apply to GST/HST Jul–Sep quarterly return/payment and September monthly GST/HST.
November 16, 2026	Checking	Payroll remittance weekend adjustment	Regular payroll remitters	November 15, 2026 is a Sunday, so next-business-day timing may apply for October payroll remittance.
November 30, 2026	Checking	GST/HST monthly October	Monthly GST/HST filers	October 2026 monthly GST/HST return/payment due one month after period-end.
December 15, 2026	Checking	Individual instalment and payroll remittance	Individuals paying instalments and regular payroll remitters	Fourth 2026 individual instalment and regular November payroll remittance generally due.
December 31, 2026	Checking	Year-end planning, GST/HST monthly November, T2 for Jun 30 year-end	Individuals, businesses, corporations and GST/HST filers	Calendar tax year ends. Review RRSP, FHSA, charitable donations, capital gains/losses, payroll, GST/HST, property, UHT legacy exposure and corporate fiscal deadlines. Corporations with Jun 30, 2026 year-end file T2.
January 15, 2027	Checking	Payroll remittance	Quarterly and regular payroll remitters	Quarterly payroll remitter Q4 2026 and regular December payroll deductions generally due.
February 1, 2027	Checking	GST/HST Q4 weekend adjustment	Quarterly GST/HST filers and monthly December filers	January 31, 2027 is a Sunday, so next-business-day timing may apply to GST/HST Oct–Dec 2026 quarterly return/payment and December monthly GST/HST.
March 1, 2027	Checking	Information slips for 2026 year	Employers, payers and investment issuers	February 28, 2027 is a Sunday, so next-business-day timing may apply to T4/T4A/T5/T5008 and similar information returns.
March 31, 2027	Checking	T3 trust return and GST/HST annual corporate example	Trusts and annual GST/HST corporate filers	Most Dec 31, 2026 trusts file/pay T3 by 90 days after year-end. Annual GST/HST corporate filers with Dec 31 year-end generally file/pay by March 31.
April 30, 2027	Checking	Expected 2026 individual tax payment/filing date and GST/HST Q1 2027	Individuals and GST/HST filers	Expected deadline for most 2026 individual tax returns and balances, plus GST/HST Jan–Mar 2027 quarterly period. Verify CRA’s 2027 personal dates when released.
June 15, 2027	Checking	Expected self-employed filing and instalment	Self-employed individuals and instalment payers	Expected self-employed filing date for 2026 returns and second 2027 instalment. Verify CRA’s 2027 personal dates when released.
June 30, 2027	Checking	T2 for Dec 31, 2026 corporations	Calendar-year corporations	Corporations with Dec 31, 2026 year-end generally file T2 by six months after year-end.

Some exact deadlines shift to the next business day when they fall on a weekend or CRA-recognized public holiday. Always confirm dates in CRA My Account, My Business Account, Revenu Québec, provincial revenue portals and municipal notices.

Tax Date Patterns by Canadian Tax Type

This table explains the normal pattern behind the calendar so readers can apply the rules to their own fiscal year, GST/HST reporting period or local tax bill.

Tax / obligation	Normal date pattern	Planning note
Personal income tax	Most returns and balances due April 30 after the tax year.	Self-employed individuals file by June 15, but payment remains due April 30.
Individual instalments	March 15, June 15, September 15 and December 15.	Weekend/holiday due dates move to the next business day.
Corporation T2 return	Six months after corporation fiscal year-end.	Payment due date is usually earlier than filing date.
Corporation balance due	Generally two months after fiscal year-end; some CCPCs qualify for three months.	Instalments may be monthly or quarterly.
Trust T3 return	90 days after trust tax year-end.	Most trusts use December 31 year-end, making March 31 common.
GST/HST monthly or quarterly	One month after end of reporting period.	Example: quarter ending March 31 is due April 30.
GST/HST annual	Usually three months after fiscal year-end; exceptions for sole proprietors and listed financial institutions.	Sole proprietor with Dec 31 year-end and business income pays April 30 and files June 15.
Payroll remittance	Quarterly, regular monthly, or accelerated based on remitter type and AMWA.	Regular remitters generally remit by the 15th of the following month.
T4/T4A/T5/T5008 slips	Last day of February after the calendar year, adjusted if weekend.	For 2026 slips, February 28, 2027 is Sunday, so March 1, 2027 may apply.
T5018 construction payments	Six months after selected reporting period-end.	Calendar-year reporting period usually means June 30.
UHT	Historically April 30 after calendar year for affected owners.	Check current CRA guidance for 2025 and later because of legislative changes.
Luxury tax	Transaction/reporting-period based.	Currently forward-looking focus is subject vehicles; aircraft and vessels were removed from payable luxury tax effective November 5, 2025.
Customs duties and import GST/HST	At import clearance or importer accounting cycle.	Depends on CBSA classification, value and origin.
Property tax	Municipal bill cycle, often annual or instalments.	Each city/town sets its own billing and penalty dates.
Land transfer/property transfer tax	At closing or land-title registration.	Province and municipality determine rates and rebates.
Provincial payroll/EHT	Province-specific monthly/annual filing cycle.	Thresholds and rates vary by jurisdiction.
PST/QST/RST	Provincial filing cycle.	Check each province’s sales-tax portal; Québec uses Revenu Québec.

Important Canadian Tax Formulas

These formulas are simplified planning formulas. Final tax depends on tax year, residency, province, credits, deductions, losses, business type, income source, GST/HST status, payroll class, property jurisdiction and CRA/provincial guidance.

Taxable income

\[ \text{Taxable Income} = \text{Total Income} - \text{Deductions} \]

Total income tax payable

\[ \text{Net Tax Payable} = \text{Federal Tax} + \text{Provincial/Territorial Tax} - \text{Credits} + \text{Other Taxes} \]

Progressive tax bracket calculation

\[ \text{Tax} = \sum_{i=1}^{n} \left(\min(\max(T-L_i,0),U_i-L_i)\times r_i\right) \]

\(T\) is taxable income, \(L_i\) and \(U_i\) are bracket limits, and \(r_i\) is the rate for that bracket.

Capital gain

\[ \text{Capital Gain} = \text{Proceeds of Disposition} - \text{Adjusted Cost Base} - \text{Outlays and Expenses} \]

\[ \text{Taxable Capital Gain} = \text{Capital Gain} \times \text{Inclusion Rate} \]

GST/HST on tax-exclusive price

\[ \text{Sales Tax} = \text{Price Before Tax} \times \text{Applicable GST/HST/PST/QST Rate} \]

\[ \text{Total Price} = \text{Price Before Tax} + \text{Sales Tax} \]

Reverse sales tax from tax-inclusive price

\[ \text{Price Before Tax} = \frac{\text{Tax-Inclusive Price}}{1+\text{Tax Rate}} \]

\[ \text{Tax Amount} = \text{Tax-Inclusive Price} - \text{Price Before Tax} \]

Net GST/HST remittance

\[ \text{Net GST/HST} = \text{GST/HST Collected} - \text{Input Tax Credits} \]

Corporate income tax

\[ \text{Corporate Tax} = \text{Taxable Income} \times (\text{Federal Rate}+\text{Provincial Rate}) - \text{Credits} \]

Payroll remittance

\[ \text{Payroll Remittance} = \text{Income Tax Withheld}+\text{CPP/QPP}+\text{EI/QPIP} \]

CPP/QPP or EI/QPIP contribution

\[ \text{Contribution} = \min(\max(\text{Pensionable/Insurable Earnings}-\text{Basic Exemption},0),\text{Annual Maximum}) \times \text{Rate} \]

Property tax

\[ \text{Property Tax} = \text{Assessed Value} \times \text{Municipal/School Tax Rate} \]

Land transfer tax

\[ \text{Land Transfer Tax} = f(\text{Purchase Price},\text{Province},\text{Municipality},\text{Buyer Status},\text{Rebates}) \]

Underused Housing Tax

\[ \text{UHT} = \text{Residential Property Value} \times 1\% \]

This is the basic legacy/current formula, but 2025 and later obligations should be checked because CRA guidance and legislation have changed.

Customs duty

\[ \text{Customs Duty} = \text{Value for Duty} \times \text{Tariff Rate} \]

Mini Canada Tax Calculators for This Article

These embedded calculators are educational examples. They do not replace CRA calculators, certified tax software, payroll software, provincial calculators, CBSA import tools or professional advice.

GST/HST/PST example calculator

Amount before tax

Combined tax rate (%)

Enter values and calculate Canadian sales tax.

Property tax example

Assessed value

Property tax rate (%)

Enter values and calculate property tax.

Simple corporate tax estimate

Corporate taxable income

Combined tax rate (%)

Enter values and calculate a simplified corporate tax estimate.

Related CalculatorWallah Tools for Canada Tax Planning

CalculatorWallah tools are useful for educational estimates, GST/HST examples, capital gains math, property tax examples, payroll-style calculations and currency conversion. Use CRA, Revenu Québec, provincial revenue calculators and certified tax software for final filing.

GST Calculator

CalculatorWallah’s GST calculator includes Canada GST/HST by province and can add or extract tax from totals.

Open GST Calculator

VAT Calculator

Useful for tax-inclusive and tax-exclusive transaction-tax examples, including custom Canadian rates.

Open VAT Calculator

Property Tax Calculator

Useful for explaining municipal property tax, school tax and assessed-value formulas.

Open Property Tax Calculator

Capital Gains Tax Calculator

Useful for teaching proceeds, cost base, expenses, net gain and inclusion-rate concepts.

Open Capital Gains Calculator

Payroll Deductions Calculator

Useful for payroll deduction education. Use CRA payroll calculators for filing-grade Canadian payroll.

Open Payroll Deductions Calculator

Currency Converter

Helpful for imports, cross-border income, non-resident planning, customs examples and CAD conversions.

Open Currency Converter

Tax Calculators Hub

Browse tax calculators for income tax, GST, property, capital gains, payroll and related planning topics.

Open Tax Calculators Hub

How to Build a Canada Tax Compliance Calendar

A strong Canadian tax calendar separates CRA, Revenu Québec, provincial/territorial revenue, CBSA and municipal obligations. Do not use one generic “tax day” for everything.

Identify taxpayer profile. Classify the taxpayer as employee, self-employed individual, corporation, trust, employer, GST/HST registrant, PST/QST registrant, importer, property owner, non-resident or resource business.
Map annual income-tax dates. Add April 30, June 15, corporation fiscal year-end dates, T2 six-month filing dates, trust 90-day dates and instalment due dates.
Map sales-tax obligations. Confirm GST/HST reporting frequency and province-specific PST, QST or RST registration and filing dates.
Map payroll obligations. Confirm remitter type, AMWA, T4/T4A slip deadlines, CPP/QPP, EI/QPIP, provincial payroll taxes and workers’ compensation reporting.
Map property dates. Track municipal property tax instalments, school tax, vacant home declarations, land transfer/property transfer tax and local improvement charges.
Map import and excise taxes. Track CBSA import timing, customs duty, import GST/HST, excise duties, luxury tax and industry-specific licences.
Reconcile before filing. Match slips, payroll reports, GST/HST ledgers, bank statements, invoices, import records, investment statements, property documents and CRA account balances.
Keep proof. Save CRA confirmations, My Business Account receipts, payroll remittance records, GST/HST filings, provincial tax confirmations, CBSA records, municipal bills and accounting workpapers.

Practical rule: separate “filing deadline,” “payment deadline,” “information slip deadline,” “instalment deadline,” “municipal bill deadline,” and “transaction tax deadline.” These are often different dates.

Tax Type by Canadian Taxpayer Profile

Employees

Employees usually deal with federal and provincial income tax, CPP/QPP, EI/QPIP, T4 slips, RRSP contributions, FHSA/RRSP deductions, GST/HST as consumers and annual T1 filing.

Self-employed people

Self-employed taxpayers may deal with T1 business income, GST/HST registration, CPP self-employed contributions, instalments, home office, vehicle expenses, capital gains, PST/QST obligations and business licences.

Corporations

Corporations track T2 filing, federal/provincial corporate tax, GST/HST, payroll, T4 slips, GST/HST ITCs, shareholder benefits, TOSI, SR&ED, capital gains and provincial business taxes.

Employers

Employers manage payroll deductions, CPP/QPP, EI/QPIP, remitter type, T4/T4A slips, workers’ compensation premiums, EHT/payroll tax and taxable benefits.

Property owners and buyers

Property owners may face municipal property tax, school tax, land transfer tax, vacant home tax, UHT exposure, rental income tax, GST/HST on new housing and capital gains tax on taxable dispositions.

Importers and exporters

Importers/exporters deal with customs duty, import GST/HST, CBSA classification, origin rules, excise-equivalent duties, anti-dumping duties, countervailing duties and foreign-currency records.

Frequently Asked Questions About Taxes in Canada

What are the main types of taxes in Canada?

The main types include federal and provincial income tax, corporate income tax, trust tax, GST/HST, PST, QST, payroll deductions, CPP/QPP, EI/QPIP, property tax, land transfer tax, excise duties, customs duties, luxury tax, UHT, fuel/tobacco/cannabis/alcohol taxes and municipal charges.

When is the Canada individual tax deadline in 2026?

For 2025 taxes, most individuals had to file and pay by April 30, 2026. Self-employed individuals had until June 15, 2026 to file, but any balance owing was still due April 30, 2026.

When are Canada individual tax instalments due?

Most individuals required to pay instalments use March 15, June 15, September 15 and December 15. If a date falls on a weekend or CRA-recognized holiday, the next business day rule may apply.

When is a Canadian corporation T2 return due?

A corporation generally files its T2 return within six months after the end of its fiscal tax year. The balance due date is usually earlier, generally two months after year-end or three months for some eligible CCPCs.

When are GST/HST returns due?

Monthly and quarterly GST/HST returns are generally due one month after the reporting period ends. Annual filers usually file and pay three months after fiscal year-end, with special exceptions for sole proprietors and listed financial institutions.

When are T4 slips due?

T4, T4A and several other information returns are generally due by the last day of February after the calendar year. If the last day of February is on a weekend, the next business day rule can apply.

Does Canada have inheritance tax?

Canada does not have a current federal inheritance tax or estate tax. However, death can trigger income-tax consequences such as deemed disposition of capital property.

Is capital gains tax separate in Canada?

No. Capital gains tax is part of the income tax system. Taxable capital gains are included in taxable income and reported on the relevant T1, T2 or T3 return.

What is UHT in Canada?

The Underused Housing Tax is a federal 1% tax that historically applied mainly to certain foreign or non-resident owners of vacant or underused Canadian residential property. Because legislative changes affect 2025 and later years, affected owners should check current CRA guidance.

Is GST the same as HST?

No. GST is the federal 5% Goods and Services Tax. HST is the Harmonized Sales Tax used in participating provinces and combines the federal GST with a provincial component.

What is PST or QST?

PST is a separate provincial sales tax used in some provinces. QST is Québec Sales Tax, administered through Revenu Québec.

Are property taxes federal in Canada?

No. Property taxes are usually municipal/local and may include school or education components. Provinces and municipalities can also impose vacancy, transfer or speculation-related property taxes.

Official Sources and Reference Links

Use these official and reference sources to verify tax rates, deadlines, forms, registration rules, remittance obligations, import rules and calculator assumptions before taking action.

Source	Use it for	Link
Canada Revenue Agency	Main CRA tax, benefits, payroll, GST/HST and business tax services.	Open CRA
CRA: Personal tax due dates	April 30, June 15, payment due dates and personal instalment dates.	Open personal dates
CRA: Individual instalment dates	March 15, June 15, September 15 and December 15 instalments.	Open instalment dates
CRA: T2 Corporation Guide	T2 return due within six months after fiscal year-end.	Open T2 guide
CRA: Corporation payment dates	Corporation instalment and balance-due rules.	Open corporation payment dates
CRA: GST/HST return deadlines	Monthly, quarterly and annual GST/HST filing/payment rules.	Open GST/HST deadlines
CRA: GST/HST rates and calculator	Place of supply, GST/HST rates and sales-tax calculation.	Open GST/HST rates
CRA: Payroll remittance due dates	Regular, quarterly and accelerated payroll remitter timing.	Open payroll due dates
CRA: Information returns due dates	T4, T4A, T5, T5008, T5018 and other slip due-date rules.	Open information return dates
CRA: Trust T3 filing dates	T3 return and payment due 90 days after trust tax year-end.	Open T3 due dates
CRA: Underused Housing Tax	UHT overview, affected owners, deadlines and legislative-change context.	Open UHT guide
CRA: UHT filing/payment date	April 30 filing/payment rule for calendar-year UHT where applicable.	Open UHT date source
CRA: Excise and specialty taxes	Excise duties, excise taxes, ATSC, luxury tax, fuel charge, UHT, customs tariff and global minimum tax topics.	Open excise and specialty taxes
CRA: Excise duties	Beer, wine, spirits, tobacco, cannabis and vaping excise duties.	Open excise duty source
CRA: Luxury tax update	Aircraft and vessels removed from payable luxury tax from November 5, 2025; subject vehicles remain.	Open luxury tax update
CRA: Fuel charge rates	Federal fuel charge rates set to zero beginning April 1, 2025.	Open fuel charge rates
CRA: Digital Services Tax	DST repeal and legacy tax context.	Open DST source
CBSA: Import duties and taxes	Customs duties, GST/HST on imports and import tax basics.	Open CBSA source
CRA: First Nations GST	FNGST and First Nations Tax rules.	Open FNGST source
Finance Canada: Indigenous tax agreements	FNGST, FNPIT, FNST and Indigenous Tax Administration Agreements.	Open Indigenous tax source
CalculatorWallah GST Calculator	Canada GST/HST by province, add tax and reverse tax calculations.	Open GST Calculator
CalculatorWallah VAT Calculator	Tax-inclusive and tax-exclusive calculation examples.	Open VAT Calculator
CalculatorWallah Property Tax Calculator	Property tax formula and assessed-value examples.	Open Property Tax Calculator
CalculatorWallah Capital Gains Tax Calculator	Capital gain formula examples and planning math.	Open Capital Gains Calculator
CalculatorWallah Currency Converter	CAD conversion, imports, foreign income and cross-border examples.	Open Currency Converter

Editorial disclaimer: This page is for educational use on RevisionTown. It is not legal, tax, accounting, payroll, customs, investment or real estate advice. Confirm final obligations through CRA, Revenu Québec, provincial/territorial revenue offices, CBSA, municipalities and qualified advisers.