Important Tax Dates — January and February 2026

Professional Disclaimer
The following deadlines are estimates only and may vary based on your specific facts and circumstances. Confirm all deadlines directly with your professional advisor.

January 2026 – Key Tax Deadlines

• January 15, 2026

• Payroll Remittances
  December 2025 payroll source deductions (income tax, CPP, EI) for monthly remitters.

• January 31, 2026

• Corporate Income Tax Payments
  • CCPCs with an October 31, 2025 fiscal year-end
  • Non-CCPCs with a November 30, 2025 fiscal year-end
• Corporate Income Tax Filings (T2)
  Corporations with a July 31, 2025 fiscal year-end
• Information Returns
  • T1135 – Corporations with a July 31, 2025 fiscal year-end
  • T1134 – Corporations with a March 31, 2025 fiscal year-end
  • T106 – Non-arm’s length transactions with non-residents for fiscal years ending July 31, 2025
• GST/HST Annual Filers
  Registrants with an October 31, 2025 fiscal year-end
• SR&ED Claims
  Claims for fiscal years ending July 31, 2024

Planning Note
January is an ideal time to confirm installment strategies, review payroll reasonableness for owner-managers, and ensure foreign reporting compliance is aligned with your corporate structure.

February 2026 – Key Tax Deadlines

• February 15, 2026

• Payroll Remittances
  January 2026 payroll source deductions (income tax, CPP, EI) for monthly remitters.

• February 28, 2026

• Corporate Income Tax Payments
  • CCPCs with a November 30, 2025 fiscal year-end
  • Non-CCPCs with a December 31, 2025 fiscal year-end
• Corporate Income Tax Filings (T2)
  Corporations with an August 31, 2025 fiscal year-end
• Information Returns
  • T1135 – Corporations with an August 31, 2025 fiscal year-end
  • T1134 – Corporations with an April 30, 2025 fiscal year-end
  • T106 – Non-arm’s length transactions with non-residents for fiscal years ending August 31, 2025
• GST/HST Annual Filers
  Registrants with a November 30, 2025 fiscal year-end
• SR&ED Claims
  Claims for fiscal years ending August 31, 2024

Advisory Insight
February deadlines often surface gaps in foreign affiliate reporting and transfer-pricing documentation. Addressing these early reduces exposure to penalties and interest later in the year.

Sources

• Canada Revenue Agency – Important dates for corporations
• CRA – When to file your corporation income tax return
• CRA – Corporate income tax payments
• CRA – Information return filing requirements

This information is for discussion purposes only and should not be considered professional advice. There is no guarantee or warrant of information on this site and it should be noted that rules and laws change regularly. You should consult a professional before considering implementing or taking any action based on information on this site. Call our team for a consultation before taking any action. ©2026 Shajani CPA.

Shajani CPA is a CPA Calgary, Edmonton and Red Deer firm and provides Accountant, Bookkeeping, Tax Advice and Tax Planning service.