FirmdeskT2 filing and payment deadlines by year-end
A corporation files its T2 return six months after its year-end. Its balance is due two months after the year-end, or three months for a Canadian-controlled private corporation that meets the CRA's conditions, such as claiming the small business deduction. Counting in months keeps month-ends: a June 30 year-end files by December 31.
The dates that fall in 2027, by year-end
For a year-end from January to June, every date is for the year ending in 2027. From July to December, the return is for the year that ended in 2026. The balance is for the year ending in 2027 for a July, August or September year-end, and for the year that ended in 2026 for a November or December one. October has one of each: the two-month balance is for 2027, the three-month one for 2026. Each date says which year it's for.
| Year-end | Balance due (2 months) | Balance due, qualifying CCPC (3 months) | T2 return due |
|---|---|---|---|
| January 31 | for the year ending Jan 31, 2027 | for the year ending Jan 31, 2027 | for the year ending Jan 31, 2027Weekend: on time by Tuesday, August 3 |
| February 28 or 29 | for the year ending Feb 28, 2027 | for the year ending Feb 28, 2027 | for the year ending Feb 28, 2027 |
| March 31 | for the year ending Mar 31, 2027 | for the year ending Mar 31, 2027 | for the year ending Mar 31, 2027National Day for Truth and Reconciliation: on time by Friday, October 1 |
| April 30 | for the year ending Apr 30, 2027 | for the year ending Apr 30, 2027Weekend: on time by Tuesday, August 3 | for the year ending Apr 30, 2027Weekend: on time by Monday, November 1 |
| May 31 | for the year ending May 31, 2027Weekend: on time by Tuesday, August 3 | for the year ending May 31, 2027 | for the year ending May 31, 2027 |
| June 30 | for the year ending Jun 30, 2027 | for the year ending Jun 30, 2027National Day for Truth and Reconciliation: on time by Friday, October 1 | for the year ending Jun 30, 2027 |
| July 31 | for the year ending Jul 31, 2027National Day for Truth and Reconciliation: on time by Friday, October 1 | for the year ending Jul 31, 2027Weekend: on time by Monday, November 1 | for the year ending Jul 31, 2026Weekend: on time by Monday, February 1 |
| August 31 | for the year ending Aug 31, 2027Weekend: on time by Monday, November 1 | for the year ending Aug 31, 2027 | for the year ending Aug 31, 2026Weekend: on time by Monday, March 1 |
| September 30 | for the year ending Sep 30, 2027 | for the year ending Sep 30, 2027 | for the year ending Sep 30, 2026 |
| October 31 | for the year ending Oct 31, 2027 | for the year ending Oct 31, 2026Weekend: on time by Monday, February 1 | for the year ending Oct 31, 2026 |
| November 30 | for the year ending Nov 30, 2026Weekend: on time by Monday, February 1 | for the year ending Nov 30, 2026Weekend: on time by Monday, March 1 | for the year ending Nov 30, 2026 |
| December 31 | for the year ending Dec 31, 2026Weekend: on time by Monday, March 1 | for the year ending Dec 31, 2026 | for the year ending Dec 31, 2026 |
A corporation in Alberta or Québec also files a provincial return, the AT1 or the CO-17, by the same date as its T2. Instalments are on their own page.