Canada corporate year-end tax checklist 2026
What to gather and check before a T2 return for a 2026 year-end: the filing date, the balance-due date, and the documents a reviewer needs to sign off.
The dates
| Year-end | T2 return due | Balance due (general) | Balance due (eligible CCPC) |
|---|---|---|---|
| 31 March 2026 | 30 September 2026 | 31 May 2026 | 30 June 2026 |
| 30 June 2026 | 31 December 2026 | 31 August 2026 | 30 September 2026 |
| 31 December 2026 | 30 June 2027 | 28 February 2027 | 31 March 2027 |
When a due date falls on a weekend or a public holiday, the CRA treats a payment or return as on time if it is received on the next business day. Confirm the three-month conditions on the CRA's balance-due day page before relying on them.
Before year-end
Confirm the tax year
The fiscal period end, and whether it has changed since the last return.
Confirm the corporation's status
Whether it is a CCPC for the whole year, and whether it claims the small business deduction — this decides the balance-due date.
Collect the books
Trial balance, fixed-asset additions and disposals, related-party transactions and shareholder loans.
Check instalments
Instalments paid during the year against the amount expected, so interest is not a surprise.
Note provincial obligations
Provincial or territorial corporate tax, and a separate Quebec return where the corporation has a permanent establishment there.
What the reviewer signs off
- The year-end and the resulting filing and balance-due dates, with the source.
- Each figure in the return traced to the trial balance or a supporting document.
- Open questions resolved, or recorded with the reason they remain open.
What this rests on
- 1When to file your corporation income tax return — T2 filing deadlineCanada Revenue Agencyin force from 1 January 2026
- 22026 tax deadlines for Canadian businesses and self-employed individuals — Corporations — balance dueCanada Revenue Agencyin force from 1 January 2026
Locators, not document titles. A citation naming the act without naming the section is not one anybody can check.
Where this fits
- The filing calendarWhere filing deadlines is covered in depth
- Coverage for CanadaIts disclosed limitation: Federal by default; provincial computation where the province pack exists.
- Australia tax agent client onboarding checklist 2026The same topic in AU
- UK MTD quarterly update review checklist 2026The same topic in UK
- US tax filing deadlines (IRS)The same topic in US
Related guides, and why
- Guide
Australia tax agent client onboarding checklist 2026
What a registered agent has to do by 31 October 2026 for a new client to be covered by the lodgment program, and what to collect before preparing the 2025–26 return.
Also about filing-deadlines
- Guide
UK MTD quarterly update review checklist 2026
Who must use Making Tax Digital for Income Tax from April 2026, the quarterly update deadlines, and what to check before each update is sent.
Also about filing-deadlines
- Guide
US tax filing deadlines (IRS)
The dates that matter for a federal individual return, what an extension actually extends, and the distinction that costs people money — filing late and paying late are two different penalties.
Also about filing-deadlines