BC tax deadline calendar, 2026–2027
Every GST, PST, payroll, WorkSafeBC, employer health tax, and corporate tax date a BC small business is likely to face, in one place.
Next up
The next three dates with a day attached, counted from today.
Instalments for individuals
In 41 days
Employer health tax instalment
In 41 days
Quarterly payroll remittance
In 72 days
The calendar
Pick a topic to narrow it down. Dates that have passed stay on the rail, dimmed.
43 dates shown
Every month
15th: payroll source deductions Regular remitters send last month's CPP, EI, and income tax deductions.
End of month: monthly GST/HST returns Monthly filers file and pay for the month before.
End of month: monthly PST returns Monthly filers file and pay for the month before, through eTaxBC.
September 2026
Instalments for individualsPassed
Self-employed people who pay income tax by instalments make their September payment.
Employer health tax instalmentPassed
Employers whose employer health tax was more than $2,925 last year pay their second instalment.
Corporations with a March 31 year end file their T2Passed
The T2 return is due six months after the tax year ends.
October 2026
Quarterly payroll remittancePassed
Quarterly remitters send deductions for July to September.
WorkSafeBC quarterly payroll reportPassed
Quarterly employers report July to September payroll and pay premiums.
Quarterly GST/HST returns and instalmentsPassed
Quarterly filers whose quarter ended September 30 file and pay. Annual filers who pay GST/HST instalments pay for the fiscal quarter that ended September 30.
Falls on a Saturday. The CRA treats filings and payments received the next business day as on time.
Quarterly PST returnsPassed
PST filers on a quarterly period that ended September 30 file and pay through eTaxBC.
Falls on a Saturday, so PST is due the next business day.
December 2026
Instalments for individuals
Self-employed people who pay income tax by instalments make their December payment.
Employer health tax instalment
Employers paying by instalments make their third payment for 2026.
January 2027
Quarterly payroll remittance
Quarterly remitters send deductions for October to December.
WorkSafeBC quarterly payroll report
Quarterly employers report October to December payroll and pay premiums.
Quarterly GST/HST returns and instalments
Quarterly filers whose quarter ended December 31 file and pay. Annual filers who pay GST/HST instalments pay for the fiscal quarter that ended December 31.
Falls on a Sunday. The CRA treats filings and payments received the next business day as on time.
Quarterly PST returns
PST filers on a quarterly period that ended December 31 file and pay through eTaxBC.
Falls on a Sunday, so PST is due the next business day.
February 2027
T4, T4A, and T5 slips for 2026
Slips and summaries are filed with CRA and given to employees, contractors, and shareholders.
Falls on a Sunday. The CRA treats filings and payments received the next business day as on time.
Corporate tax owing, December 31 year end
The balance of 2026 tax is due two months after year end for most corporations.
Falls on a Sunday. The CRA treats filings and payments received the next business day as on time.
WorkSafeBC annual reconciliation
Quarterly employers reconcile the year's reported payroll.
Falls on a Sunday. Check with WorkSafeBC for the exact due date.
March 2027
WorkSafeBC annual payroll report
Annual employers report 2026 payroll and pay premiums. WorkSafeBC emails each employer its own due date, usually in early March.
Instalments for individuals
Self-employed people who pay income tax by instalments make their March payment.
Employer health tax return for 2026
The annual return and any remaining 2026 employer health tax are due.
Corporate tax owing for eligible small CCPCs
Canadian-controlled private corporations with a December 31 year end that qualify for the three-month balance-due day pay 2026 tax owing.
April 2027
Quarterly payroll remittance
Quarterly remitters send deductions for January to March.
WorkSafeBC quarterly payroll report
Quarterly employers report January to March payroll and pay premiums.
Personal tax owing, and GST/HST owing for sole proprietors
Everyone's 2026 income tax balance is due, including the self-employed. Sole proprietors with a December 31 year end also pay GST/HST owing, even though that return isn't due until June 15.
Quarterly GST/HST returns and instalments
Quarterly filers whose quarter ended March 31 file and pay. Annual filers who pay GST/HST instalments pay for the fiscal quarter that ended March 31.
Quarterly PST returns
PST filers on a quarterly period that ended March 31 file and pay through eTaxBC.
June 2027
Self-employed returns: income tax and GST/HST
Self-employed people file their 2026 income tax return, and sole proprietors with a December 31 year end file their annual GST/HST return.
Instalments for individuals
Self-employed people who pay income tax by instalments make their June payment.
Employer health tax instalment
Employers whose 2026 employer health tax was more than $2,925 make their first 2027 instalment.
T2 returns for December 31 year ends
Corporations with a December 31, 2026 year end file their T2 return.
T5018 contract payment slips
Construction businesses reporting on a calendar year file 2026 T5018 slips and the summary.
July 2027
Quarterly payroll remittance
Quarterly remitters send deductions for April to June.
WorkSafeBC quarterly payroll report
Quarterly employers report April to June payroll and pay premiums.
Quarterly GST/HST returns and instalments
Quarterly filers whose quarter ended June 30 file and pay. Annual filers who pay GST/HST instalments pay for the fiscal quarter that ended June 30.
Falls on a Saturday. The CRA treats filings and payments received the next business day as on time.
Quarterly PST returns
PST filers on a quarterly period that ended June 30 file and pay through eTaxBC.
Falls on a Saturday, so PST is due the next business day.
September 2027
Instalments for individuals
Self-employed people who pay income tax by instalments make their September payment.
Employer health tax instalment
Employers paying by instalments make their second 2027 payment.
Corporations with a March 31 year end file their T2
The T2 return for a March 31, 2027 year end is due.
October 2027
Quarterly payroll remittance
Quarterly remitters send deductions for July to September.
WorkSafeBC quarterly payroll report
Quarterly employers report July to September payroll and pay premiums.
Quarterly GST/HST returns and instalments
Quarterly filers whose quarter ended September 30 file and pay. Annual filers who pay GST/HST instalments pay for the fiscal quarter that ended September 30.
Falls on a Sunday. The CRA treats filings and payments received the next business day as on time.
Quarterly PST returns
PST filers on a quarterly period that ended September 30 file and pay through eTaxBC.
Falls on a Sunday, so PST is due the next business day.
December 2027
Instalments for individuals
Self-employed people who pay income tax by instalments make their December payment.
Employer health tax instalment
Employers paying by instalments make their third payment for 2027.
Dates that follow your year end
Corporate deadlines count from your own fiscal year end. Pick yours to see the next set of dates.
- Your next tax year end
- December 31, 2026
- Corporate tax owingThree months after year end for an eligible CCPC.
- March 31, 2027
- Annual GST/HST return and paymentFor annual filers other than sole proprietors.
- March 31, 2027
- T2 corporate income tax returnSix months after year end.
- June 30, 2027
The rules behind the dates
The filings whose due date depends on your year end or your filing period.
| Filing | Due |
|---|---|
| T2 corporate income tax return | Six months after the tax year ends |
| Corporate tax owing (most corporations) | Two months after the tax year ends |
| Corporate tax owing (eligible CCPCs) | Three months after year end, for CCPCs that claimed the small business deduction and stayed within the business limit |
| GST/HST, monthly or quarterly filers | One month after each reporting period |
| GST/HST, annual filers | Three months after the fiscal year end |
| GST/HST instalments (annual filers who owe them) | One month after each fiscal quarter |
| PST returns | Last day of the month after each reporting period |
| T5018 slips | Six months after the reporting period (calendar or fiscal year) |
| BC company annual report | Within two months after the anniversary of incorporation |
Sources
- CRA: 2026 tax deadlines for Canadian businesses and self-employed individuals
- CRA: GST/HST reporting requirements and deadlines
- CRA: When to file your corporation income tax return
- CRA: Balance-due day
- CRA: When to remit source deductions
- Province of BC: Reporting and paying PST
- Province of BC: Notice 2026-001, PST on accounting and other professional services (paused, September 21, 2026)
- Province of BC: File and pay your employer health tax
- WorkSafeBC: Dates and deadlines
General information for BC businesses, checked on September 13, 2026. Your own reporting periods are set by the CRA, the Province, and WorkSafeBC, so confirm them in your accounts with each. This isn't tax advice for your business.
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