Important Canadian Tax Deadlines Every British Columbia Business Owner Should Know
Updated: Sep 17
Missing a tax deadline can lead to penalties, interest charges and unnecessary stress. For business owners in British Columbia, it isn’t only CRA deadlines to track. Depending on your business, you may also have provincial sales tax, employer health tax and WorkSafeBC deadlines.
Which deadlines apply to you depends on how your business is set up (sole proprietorship or corporation), whether you have employees, and which taxes you’re registered for. Here are the main deadlines to keep in mind, followed by a list of key dates for the months ahead.
A note on weekends and holidays: when a CRA due date falls on a Saturday, Sunday or public holiday, your return or payment is considered on time if the CRA receives it by the next business day. BC PST due dates move to the next business day in the same way.
Payroll Remittance Deadlines
Businesses with employees must send the CPP contributions, EI premiums and income tax deducted from employees’ pay, along with the employer’s share of CPP and EI, to the CRA on a set schedule:
Regular remitters: by the 15th of the month after the month you paid your employees.
Quarterly remitters: some small employers with a perfect compliance history can remit quarterly, by April 15, July 15, October 15 and January 15.
Accelerated remitters: larger employers remit more often, based on their average monthly withholding.
Late remittances are costly. The CRA’s penalty starts at 3% when a remittance is one to three days late and rises to 10% when it’s more than seven days late (generally applied to the amount over $500), and interest can be charged as well.
T4 and T4A Slips
T4 slips (and T4A slips for other payments, such as fees for services) must be filed with the CRA and given to recipients by the last day of February following the calendar year. If you file more than five slips, you must file them electronically.
For 2026 slips, February 28, 2027 falls on a Sunday, so the deadline is Monday, March 1, 2027. If your corporation paid dividends, T5 slips are due on the same date.
GST/HST Filing Deadlines
Your GST/HST deadlines depend on your reporting period (monthly, quarterly or annual), which is based on your revenue:
Monthly and quarterly filers: file and pay one month after the end of each reporting period. For example, a quarter ending September 30 is due October 31.
Annual filers: file and pay three months after your fiscal year-end.
Sole proprietors with a December 31 year-end who file annually: file by June 15, but pay any balance owing by April 30.
Annual filers who owe $3,000 or more in net tax may also need to pay quarterly instalments, due one month after the end of each fiscal quarter.
Corporate Tax Filing Deadlines
Incorporated businesses must file a T2 corporation income tax return within six months of their fiscal year-end. For a December 31 year-end, that’s June 30.
The payment deadline comes much sooner:
Balance owing: generally due two months after year-end, or three months for Canadian-controlled private corporations (CCPCs) that claim the small business deduction and meet certain conditions.
Instalments: if your corporation is required to pay instalments, they’re due monthly or quarterly, on the last day of each month or quarter.
Don’t wait for your return to be finished before planning for the tax owing. Interest is charged on any balance still unpaid after the balance-due date.
Self-Employed Individuals
If you’re self-employed and not incorporated (a sole proprietor or partner):
Payment deadline: April 30 for any balance owing.
Filing deadline: June 15.
Instalments: if the CRA requires you to pay instalments, they’re due March 15, June 15, September 15 and December 15.
The later filing deadline doesn’t change the payment date. Interest is charged on any balance still owing after April 30.
BC Provincial Sales Tax (PST)
If you’re registered to collect PST, your return and payment are due on the last day of the month after your reporting period ends. For example, a reporting period ending July 31 is due August 31. You can file and pay online through eTaxBC.
BC Employer Health Tax (EHT)
For most employers, EHT applies only when BC payroll is more than $1,000,000 in a calendar year. Different rules apply to charities, non-profits and associated employers.
Instalments: required if your EHT for the previous year was more than $2,925, and due June 15, September 15 and December 15.
Annual return and final payment: due March 31 of the following year.
WorkSafeBC Premiums
Most BC employers need WorkSafeBC coverage and report their payroll to calculate premiums:
Annual reporters: the Annual Payroll Report and Payment is due in early March. Your assigned date will be March 3, 5, 7, 9 or 11, and WorkSafeBC emails you in January when it’s time to report.
Quarterly reporters: reports and payments are due April 20, July 20, October 20 and January 20, with an annual reconciliation due February 28.
BC Company Annual Report
Incorporated BC companies must file an annual report with BC Registries within two months after each anniversary of their incorporation date. Companies that don’t file are out of compliance and can fall out of good standing.
Key Dates: Fall 2026 to Spring 2027
These dates assume a December 31 year-end and calendar-year reporting. Your own dates may differ depending on your fiscal year-end and reporting periods.
Date | Deadline |
15th of every month | Payroll remittances for regular remitters |
October 15, 2026 | Payroll remittance for July to September (quarterly remitters) |
October 20, 2026 | WorkSafeBC report and payment for July to September (quarterly reporters) |
November 2, 2026 | GST/HST return and payment for July to September for quarterly filers (October 31 falls on a Saturday). Quarterly PST returns for the same period are due the same day. |
December 15, 2026 | Personal tax instalments and EHT instalments (if required) |
January 15, 2027 | Payroll remittance for October to December (quarterly remitters) |
January 20, 2027 | WorkSafeBC report and payment for October to December (quarterly reporters) |
February 1, 2027 | GST/HST return and payment for October to December for quarterly filers (January 31 falls on a Sunday). Quarterly PST returns for the same period are due the same day. |
March 1, 2027 | T4, T4A and T5 slips for 2026, and the corporate tax balance owing for December 31 year-ends (February 28 falls on a Sunday) |
March 3 to 11, 2027 | WorkSafeBC Annual Payroll Report and Payment (on your assigned date) |
March 15, 2027 | Personal tax instalments (if required) |
March 31, 2027 | EHT annual return and final payment for 2026, and the corporate tax balance owing for eligible CCPCs with December 31 year-ends |
April 30, 2027 | Personal income tax balance owing, including self-employed individuals; GST/HST payment for sole proprietors who file annually; GST/HST return and payment for January to March for quarterly filers |
June 15, 2027 | Income tax returns for self-employed individuals, and GST/HST returns for sole proprietors who file annually |
June 30, 2027 | T2 returns for corporations with a December 31 year-end |
How to Stay Ahead of Tax Deadlines
Put every deadline that applies to you in a calendar, with reminders a week ahead.
Use CRA My Business Account to check balances, filing history and account details in one place.
Set aside GST, PST and payroll deductions in a separate bank account as you collect them.
Keep your bookkeeping current every month, so returns can be prepared on time.
Consider a payroll provider to handle remittances, T4 slips and year-end reporting.
Stay Organized Year-Round
Working with a professional bookkeeping or payroll provider helps ensure deadlines are met and documentation is properly maintained. Structured financial systems protect your business from avoidable penalties.
The Business Edit provides bookkeeping, payroll processing (including remittances, deductions and year-end reporting) and audit and compliance support for businesses throughout British Columbia, including Langley, Surrey, Vancouver, Coquitlam, the Lower Mainland and the Fraser Valley. We also work remotely with businesses across Canada.
Book a free consultation or call 604-245-0667.
This article provides general information, not tax advice, and was last reviewed in September 2026. Deadlines and rules can change, so confirm the dates that apply to your business with the CRA, the Province of BC and WorkSafeBC.
Sources:
About the author: Tanya Hutmacher is the founder and owner of The Business Edit. With over 30 years of bookkeeping experience, she helps businesses across British Columbia and Canada build reliable financial systems and make confident decisions.
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