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Self-employed

Self-employed tax deadlines in Canada: April payment, June filing

Understand why self-employed Canadians generally have a June filing date but an April payment date, with a separate check for GST/HST.

Compliance Calendar editorial · Sources reviewed · 2 min read

Two dates belong on the same plan

CRA generally allows a June 15 filing date when you or your spouse or common-law partner were self-employed during the tax year. The ordinary balance payment date remains April 30. Check special situations and weekend or recognized-holiday adjustments before relying on a date.

For the 2026 tax year, applying those ordinary rules gives April 30, 2027 for payment and June 15, 2027 for filing. These are rule-based planning dates, not a claim that CRA has already published every 2027 tax-season update.

Prepare for the earlier date

Start the bookkeeping handoff early enough to discuss the expected tax balance before April. Waiting until the June filing appointment can leave a payment question unresolved. A useful preparation folder includes your income records, expense summaries, relevant slips, prior notices and questions for your preparer.

  • Reconcile the business records and identify missing information.
  • Confirm which personal and business records your preparer needs.
  • Agree on a payment review date and a separate filing appointment.
  • Keep the payment reference and the filing acknowledgement.

GST/HST and instalments need their own check

A GST/HST return is not the same as the personal income tax return. If you are registered, confirm its reporting frequency separately. Instalment obligations, where applicable, also need their own dates. One completed T1 task should not cause those other tasks to disappear from your plan.

Build a profile that matches how you operate

Select sole proprietor in the calendar builder, then add the sales-tax and payroll obligations that actually apply. Compare the result with your account notices. Use separate filing and payment records so a completed June return does not hide an unpaid April balance.

Common questions

Does the June filing date extend the payment deadline?

Generally no. The ordinary income-tax balance is due April 30 even where the self-employed filing date is June 15.

Should I use a corporation profile for freelance work?

Choose the legal structure you actually use. A sole proprietorship and a corporation have different tax obligations.

Official sources

Reviewed October 31, 2026. Examples are hypothetical, not customer testimonials. General information, not tax advice. Confirm applicable rules and account-specific notices with the authority or your adviser.

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