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When is my T2 due? And my GST/HST return?
The T2 is due six months after the fiscal year end and the balance three months after it for a CCPC claiming the small business deduction; an annual GST/HST return and payment are due three months after year end.
Every date a corporation owes counts from one day: its fiscal year end. Enter yours and the whole year appears in order, with the rule behind each date named and sourced.
Enter a fiscal year end and every T2 and GST/HST date for that year appears here.
How the dates are worked out
Three rules, counted from your year end.
This is the one calculator here with no money in it. The dates still come from the server, because “six months after the year end” is a rule rather than an arithmetic convenience, and a rule belongs in one place.
The T2 return — six months
Filed within six months of the end of each tax year. A year end on the last day of a month is due on the last day of the sixth month after it; any other day keeps its day number. CRA: T4012, when to file your return.
The balance of tax — before the return
Two months after the year end generally, or three months for a CCPC that claimed the small business deduction and stayed under its business limit. This is the date most people are surprised by: the money is due months before the return that works out how much it is. CRA: balance-due day.
GST/HST — by reporting period
A monthly or quarterly return and its payment are due one month after the reporting period ends. An annual filer has three months after its fiscal year end for both — and, where last year’s net tax was $3,000 or more, quarterly instalments through the year. CRA: GST/HST reporting requirements and deadlines.
What this does not account for
- Public holidays. A date falling on a Saturday, Sunday or CRA- recognised public holiday is met on the next business day. The holidays vary by province and this page holds no table of them, so it prints the calendar date and flags a weekend rather than moving a date on incomplete information.
- Instalments of corporation tax. A corporation with tax payable over the threshold pays monthly or quarterly instalments of income tax through the year. Those depend on the previous years’ tax and are not calculated here.
- Provincial returns. Quebec’s CO-17 and Alberta’s AT1 have their own requirements, and QST is filed with Revenu Québec. These are the federal dates.
- Payroll remittances, T4s and T5s. Their deadlines run on the calendar year rather than the fiscal year, and LedgerLodge has no payroll engine.
- A changed fiscal year, or an amalgamation. The calculator assumes a twelve-month year ending on the date you give it. For the first year of a newly incorporated corporation you can give the day it started (or registered for GST/HST, if later): its GST/HST periods then run from that day, ending where a twelve-month year’s would, and it owes no GST/HST instalments. An amalgamated or continued corporation, or a year end that moved, is a case to confirm with your accountant.
Filing and payment rules checked against the CRA sources linked above, each on or since 14 September 2026. Each rule is a dated row carrying the page it was read from and the day it was read, and every date this page shows names the rule that produced it.
Questions
About T2 and GST/HST deadlines.
When is a T2 corporation income tax return due?
Within six months of the end of the tax year. Where the tax year ends on the last day of a month, the return is due on the last day of the sixth month after it — a December 31 year end means June 30. Where it does not, the return is due on the same day of the sixth month.
When is the balance of corporation tax due?
Two months after the end of the tax year as a general rule, or three months for a corporation that was a Canadian-controlled private corporation throughout the year, claimed the small business deduction this year or last, and whose taxable income last year did not exceed its business limit. Note that the balance is due before the return: interest runs from the payment date, not from the filing date.
When is a GST/HST return due?
One month after the end of a monthly or quarterly reporting period, for both the return and the payment. An annual filer has three months after its fiscal year end for both.
Is a GST/HST return due June 15?
Not for a corporation. The June 15 filing date with an April 30 payment date belongs to an individual with a business, a December 31 fiscal year end, and business income that year. A corporation filing annually has three months after its fiscal year end for both the return and the payment.
Do I have to pay GST/HST in instalments?
If you are an annual filer and your net tax for the previous fiscal year was $3,000 or more, you may have to make quarterly instalment payments during the current year. Each one is due one month after the end of a fiscal quarter.
What happens if a deadline falls on a weekend?
A return or payment received on the next business day is on time. The same relief covers public holidays the CRA recognises, which vary by province — so this page prints the calendar date, flags a weekend, and does not silently move a date using a holiday table it does not have.
Are these dates different for Quebec or Alberta?
The T2 and GST/HST dates here are the federal ones. Quebec's CO-17 and Alberta's AT1 have their own filing requirements, and a Quebec registrant files QST with Revenu Québec on its own schedule. This calculator does not cover those.
Knowing the date is the easy half.
The hard half is having the figures ready on it — GST/HST collected and credits claimable, reconciled to the bank, with the receipts behind them and the loose ends listed. LedgerLodge keeps those current through the year, so a deadline is a review rather than three weekends. It prepares the figures your accountant files from; it does not file anything itself.