T2 filing & payment dates

CCPC status alone is insufficient. Confirm both of the following:

• CCPC status throughout the tax year.
• A small business deduction claimed for the current or preceding tax year.

Also confirm the applicable income test:

• No associated corporation in the current year: preceding-year taxable income does not exceed that year's business limit.
• Associated in the current year: aggregate taxable income for the associated corporations' last tax years ending in the preceding calendar year does not exceed the aggregate business limits for those years.

Use preceding-year income before specified future tax consequences such as loss carrybacks. The tool accepts a confirmed conclusion; it does not determine association or eligibility.

How the calendar calculation works

A month-end year-end stays at month-end when adding six months for filing, or two or three months for payment. Other year-ends use the corresponding day, limited to the last day of the target month. For example, a December 31, 2026 year-end produces June 30, 2027 for filing and February 28, 2027 for the standard payment period, before weekend and holiday adjustments.

Scope

Ordinary federal T2 filing and Part I balance planning only. Provincial returns and balances (including Québec and Alberta), instalments, other tax parts, amalgamations, wind-ups, special extensions and information returns require separate review. Inputs remain on this page and are not submitted or saved.

• CRA — T2 filing deadline
• CRA — balance-due day and eligibility
• CRA — public holidays and next-business-day treatment

Checked 2026-09-19. Confirm subsequent changes for the applicable period.