Self-Employed Canada 2027: File 15 June, Pay 30 April

17 October 2026 · en-CA · Educational information · No affiliate links

General information, not tax, legal or financial advice. We are not the Canada Revenue Agency (CRA). Check Canada.ca or ask a qualified professional. Sources read on 17 October 2026. Dates after 2026 are expected until the CRA publishes its own 2027 notices. Examples use made-up numbers. This page contains no affiliate links.

Short answer: self-employed? Your 2026 return is due 15 June 2027, but any balance owing is still due 30 April 2027 (CRA, 2027 Tax deadlines for Canadian businesses and self-employed individuals). Filing late in June does not push back payment.

The two dates

WhatDate (2027)Day
Pay any balance owing30 AprilFriday
File the income tax and benefit return15 JuneTuesday

CRA's note: when a due date falls on a Saturday, Sunday or CRA-recognized public holiday, your information and return are on time if the CRA receives it, or it is postmarked, on or before the next business day.

Who counts as self-employed here

The CRA fact sheet addresses "Self-Employed Individuals". The CRA says that if you or your spouse or common-law partner carried on a business in the year, the filing deadline for the individual return is generally 15 June, and any balance owing is still due 30 April (CRA, important dates for individuals, page for the 2025 return; 2027 fact sheet for businesses and self-employed individuals). Read the CRA wording for your situation, since this page does not decide who qualifies.

Exception: tax shelter investments

If you or your spouse or common-law partner carried on business in 2026 and the expenditures were primarily the cost or capital cost of tax shelter investments, the filing deadline is 30 April 2027. See the tax shelter exception.

Not self-employed?

Individuals who are not self-employed are expected to have 30 April 2027 for both filing and payment: a CRA tax tip for newcomers says to file your 2026 return by 30 April 2027. The CRA's general "important dates for individuals" page still showed 2026 dates when we checked.

Example (made-up numbers)

A freelancer owes $2,400 on the 2026 return. She files on 10 June 2027. The $2,400 was due 30 April 2027, so the CRA may charge interest from 1 May (rates and rules not covered here).

Related

Instalments, GST/HST deadlines, Quebec.

FAQ

Does 15 June delay payment? No. The CRA says the payment deadline is 30 April 2027 for balances owing.

Which year does this cover? The 2026 tax year, returns due in 2027.

What we could not verify

Sources (official)