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2027 deadlines: the self-employed tax calendar

April 30 to pay, June 15 to file: the deadlines for the 2026 income tax return, the GST and QST and the instalments, in one calendar.

By The MKronos team3 min read
A close-up of a wall calendar
Photo: Pexels

Self-employed workers get extra time to file their income tax return, but not to pay. It is the most common mistake, and it costs interest. Here is the 2027 calendar, for your return for the 2026 tax year.

The 2027 calendar at a glance

DateWhat is due
Monday, March 15, 2027First 2027 tax instalment (federal and Quebec)
Friday, April 30, 2027Payment of the 2026 tax balance, federal and Quebec
Friday, April 30, 2027Payment of the 2026 GST and QST, if you file annually
Tuesday, June 15, 2027Filing of the 2026 income tax returns, federal and Quebec
Tuesday, June 15, 2027Filing of the 2026 annual GST and QST return
Tuesday, June 15, 2027Second 2027 tax instalment
Wednesday, September 15, 2027Third 2027 tax instalment
Wednesday, December 15, 2027Fourth 2027 tax instalment

None of these dates falls on a weekend in 2027: no extension applies.

Pay by April 30, file by June 15

If you carry on a business as a self-employed person, you and your spouse have until June 15 to file your income tax returns. But any balance owing is due on April 30, federally and in Quebec.

After April 30, interest runs on the unpaid balance, even if you file your return on time on June 15. The solution: estimate your tax in April and pay it, then file the complete return by June 15.

The GST and QST

If you are registered and file annually, with a fiscal year ending December 31, the same logic applies to 2026: payment by April 30, 2027, filing by June 15, 2027. In Quebec, a single return covers both taxes, and it is filed electronically.

An annual filer must also make quarterly GST and QST instalments if their net tax is $3,000 or more, both for the current year and the previous year. They are due one month after the end of each quarter of the fiscal year.

2027 tax instalments

If your net tax owing exceeds $1,800, you will probably have to pay instalments in 2027, on the same dates federally and in Quebec: March 15, June 15, September 15 and December 15. It is all explained in our article on tax instalments.

Before April 30: the checklist

  • All your 2026 sales are entered, including December's.
  • Every expense has its category and its supporting document.
  • Long-lasting purchases (computer, equipment, vehicle) are recorded as CCA rather than as expenses.
  • Your home office percentage and your vehicle's business share are up to date, with your logbook.
  • The slips and statements you received, for example from a digital platform, match the income you entered.
  • You know the balance owing on April 30.

Then keep your records and supporting documents for six years after the end of the tax year.

In MKronos

Your annual tax report brings together everything you need for your return: gross income, deductible expenses by T2125 and TP-80 line, CCA, home office, vehicle and taxes to remit. It downloads as a PDF, to fill in your forms or hand to your accountant well before April 30.

Official sources

This article provides general information, current as of its publication date. It does not replace advice from a professional who knows your situation.

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