When did a sole proprietor have to file and pay for 2025, and what about their spouse?
For the 2025 tax year, a self employed individual in Canada had until Monday, June 15, 2026 to file, but any balance owing was due Thursday, April 30, 2026. Interest runs from May 1 on anything unpaid. A cohabiting spouse or common law partner also files by June 15 but still pays by April 30.
Every 2026 date for the 2025 tax year
The CRA's 2026 deadline sheet for businesses and self employed individuals lists the dates below canada.ca. None of the T1 or GST/HST return and balance dates in this table fell on a weekend. The March instalment did. For the 2026 tax year, the dates move to Friday, April 30, 2027 to pay and Tuesday, June 15, 2027 to file.
| Obligation for the 2025 year | Due date | Weekday |
|---|---|---|
| Pay the 2025 income tax balance owing | April 30, 2026 | Thursday |
| File the 2025 T1, sole proprietor | June 15, 2026 | Monday |
| File the 2025 T1, cohabiting spouse or common law partner | June 15, 2026 | Monday |
| File the 2025 T1, business spending mainly tax shelter costs | April 30, 2026 | Thursday |
| Pay 2025 GST/HST, annual filer with a December 31 year end | April 30, 2026 | Thursday |
| File the 2025 GST/HST annual return, same filer | June 15, 2026 | Monday |
| 2026 income tax instalments | March 15 (a Sunday, so March 16 counted), June 15, September 15, December 15 | Varies |
The June 15 date comes from subparagraph 150(1)(d)(ii) of the Income Tax Act: an individual who carried on a business in the year files by the following June 15, unless the business spending was mainly the cost or capital cost of tax shelter investments laws-lois.justice.gc.ca. Nothing in that rule moves the payment date. The CRA's own filing dates page says a 2025 balance had to be paid on or before April 30, 2026
canada.ca.
June 15 is a filing date, not a payment date
Interest on a 2025 balance owing runs from the day after the balance is due, compounded daily, until it's paid in full canada.ca. With an April 30 due date, the first day of interest is May 1, 2026. That happens even if your client files on time on June 15.
The rate charged on overdue taxes was 7% for April to June 2026 canada.ca, 7% for July to September
canada.ca and is 7% for October to December, as of October 2026
canada.ca.
Worked example: your client owes $8,000 on the 2025 return and pays nothing in April. Interest is $8,000 × ((1 + 0.07 ÷ 365)^days − 1). The late filing penalty counts full months from June 15, not from April 30.
| Files and pays June 15, 2026 | Files and pays July 20, 2026 | |
|---|---|---|
| Days of interest from May 1 | 46 | 81 |
| Interest at 7%, compounded daily | $70.88 | $125.23 |
| Full months late after June 15 | 0 | 1 |
| Late filing penalty (5% plus 1% per full month) | $0 | $480.00 |
| Interest on the penalty from June 15 (35 days) | $0 | $3.23 |
| Total cost of the late money | $70.88 | $608.46 |
The penalty is 5% of the 2025 balance owing plus 1% for each full month late, up to 12 months. A client penalized for 2022, 2023 or 2024 who got a demand to file faces 10% plus 2% a month, up to 20 months canada.ca. Interest on the penalty runs from the filing due date under subsection 161(11)
laws-lois.justice.gc.ca. Sending the $8,000 on April 30 and filing on June 15 would have cost nothing.
The spouse or common law partner rule
Clause 150(1)(d)(ii)(B) gives the June 15 date to anyone who was, at any time in the year, a cohabiting spouse or common law partner of an individual covered by the business rule laws-lois.justice.gc.ca. The CRA guide puts it as living with them at any time in the year
canada.ca. So a client with only employment income whose partner ran a business in 2025 had until June 15, 2026 to file.
Two traps. The spouse's own balance was still due April 30, so the interest math above applies to them too. And the extension only flows from a partner who qualifies: if that partner's business spending was mainly tax shelter costs, both of them filed by April 30.
The CRA's personal dates page lists the same split for individuals: April 30, 2026 to file and pay, June 15, 2026 to file if you or your spouse or common law partner are self employed canada.ca.
Instalments for 2026
Your client owes 2026 instalments only if net tax owing is more than $3,000 for 2026 ($1,800 in Quebec) and was also more than $3,000 ($1,800) in either 2025 or 2024. The province of residence on December 31 decides which threshold applies canada.ca.
Most individuals pay on March 15, June 15, September 15 and December 15. A client whose main source of income is farming or fishing makes one payment, due December 31 canada.ca. The T4002 guide gives the same quarterly dates for business, professional and commission income
canada.ca.
The next one is Tuesday, December 15, 2026. A short or late instalment is charged at the same prescribed rate; the mechanics are on our instalment interest page.
The GST/HST annual return for a sole proprietor
Most annual GST/HST filers file and pay 3 months after their fiscal year end. A registrant who meets all three of these tests pays by April 30 and files by June 15 instead: they're an individual with a business (a sole proprietor), their fiscal year ends December 31, and they had business income for tax purposes for that year canada.ca. Miss any one and the 3 month rule applies.
Sole proprietors generally have to use a December 31 year end canada.ca, so most of them land in the exception. For 2025 that meant paying GST/HST by April 30, 2026 and filing the return by June 15, 2026
canada.ca.
An annual filer whose net tax for the previous fiscal year was $3,000 or more may have to pay quarterly GST/HST instalments canada.ca. They're due within one month after the end of each fiscal quarter
canada.ca, which for a December year end is April 30, July 31, October 31 and January 31. Monthly and quarterly filer dates are on the GST filing deadline page.
When a deadline falls on a weekend
If a due date falls on a Saturday, Sunday or a public holiday the CRA recognizes, a return is on time if the CRA receives it, or it's postmarked, by the next business day canada.ca. A payment is on time if it's received on the first business day after the due date
canada.ca.
June 15, 2025 was a Sunday, so 2024 returns from sole proprietors were on time on Monday, June 16, 2025. In 2026 the March 15 income tax instalment moved to Monday, March 16, and the October 31 GST/HST instalment for a December year end fell on a Saturday, so Monday, November 2 counted.
Applying the same Income Tax Act rule to the 2026 tax year gives Friday, April 30, 2027 to pay and Tuesday, June 15, 2027 to file.
Sources
If my client files by June 15, is there any penalty for paying in May?
No penalty, but there's interest. The late filing penalty only applies to a return filed after June 15, while daily compound interest on the unpaid balance started May 1, 2026 canada.ca.
Does a client with only rental income get June 15?
Not on their own. The June 15 date turns on carrying on a business in the year, so a client whose only income is rental income reported as property income files by April 30, unless their cohabiting spouse or common law partner carried on a business laws-lois.justice.gc.ca.
Can a corporation use the April 30 and June 15 GST/HST dates?
No. The exception is for an individual with a business, so a corporation or a partnership that files annually files and pays 3 months after its fiscal year end canada.ca.
Does my client have to pay instalments just because they got a reminder?
No. If their 2026 net tax owing ends up at $3,000 or less ($1,800 or less in Quebec), they don't have to pay 2026 instalments, reminder or not canada.ca.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.