Article

Canada’s 2026 tax filing deadlines for industries

Key dates for real estate, BPS, private equity, and industrials and technology

March 03, 2026

As key tax filing and payment dates approach, it’s important that individuals, trusts, partnerships and corporations plan thoroughly in order to remain compliant.

To meet the core tax filing obligations, taxpayers may overlook industry-specific returns, elections or reporting requirements that fall outside of their regular filings. Missing these filing deadlines can lead to delayed refunds, reduced access to benefits or credits, and potential penalties and interest exposure.

Here is a look at key federal industry-specific tax filing dates that middle-market taxpayers should evaluate as part of their 2026 compliance planning. While not exhaustive, this overview of important dates for real estate, business and professional services, private equity, and industrials and technology-related tax deadlines can help taxpayers anticipate additional prominent tax filing obligations.

When a due date falls on a Saturday, Sunday or public holiday recognized by the Canada Revenue Agency (CRA), the return is considered filed on time if the CRA receives the filing or the filing is postmarked on or before the next business day. If the due date falls on a weekend or a federal holiday, the filing deadline is the first working day that follows. Any of the following due dates that fall on such a day are marked with an asterisk (*).

This table features the key returns, forms and elections specific to the real estate industry. Taxpayers should consult with appropriate advisors proactively to mitigate compliance risk and avoid additional cost burden.

Return or form type	Taxpayer type	Due date of filing
NR4 non-resident information returns	For an estate or trust	Return due no later than 90 days after year-end
NR4 non-resident information returns	Other taxpayers	Return due March 31, 2026
Form NR6 undertaking to file an income tax return by a non-resident receiving rent from real or immovable property or receiving a timber royalty	Non-resident individuals receiving rent or royalty in the 2026 calendar year	Form due Jan. 1, 2026 or before the first rental payment for the year is due
	Non-resident corporations receiving rent or royalty for 2026 with a Dec. 31, 2026 calendar year-end	Form due Jan. 1, 2026 or before the first rental payment for the year is due
	Non-resident corporations receiving rent or royalty for 2026 with a non-calendar year-end	Form due before first day of the taxation year or before the first rental payment for the year is due
	Non-resident trusts receiving rent or royalty for 2026 with a Dec. 31, 2026 calendar year-end	Form due Jan. 1, 2026 or before the first rental payment for the year is due
	Non-resident trusts receiving rent or royalty for 2026 with a non-calendar year-end	Form due before first day of the taxation year or before the first rental payment for the year is due
T5018 statement of contract payments made to Canadian resident subcontractors for construction activities	For individuals, corporations, partnerships and trusts involved in construction activities	Return due no later than six months after the end of the taxpayer’s taxation year
Form T2062 request by a non-resident for a clearance certificate related to the disposition of taxable Canadian property under section 116 of the Income Tax Act	Non-resident selling taxable Canadian property	Form due within 10 days of disposition of the property
Income Tax Act subsection 45(2) election (change in use of real property from principal residence to rental property)	Self-employed individuals or those whose spouses or common-law partners are self-employed	Election filed no later than June 15, 2026, along with T1 return
	Other individuals	Election filed no later than April 30, 2026, along with T1 return
Income Tax Act subsection 45(3) election (change in use of real property from rental property to principal residence)	Self-employed individuals or those whose spouses or common-law partners are self-employed	Election filed no later than June 15, 2026, along with T1 return
	Other individuals	Election filed no later than April 30, 2026, along with T1 return
T3 income tax return for a real estate investment trust (REIT)	Trusts with a Dec. 31, 2025 calendar year-end	Return due March 31, 2026
	Trusts with a non-calendar year-end	Return due no later than 90 days after year-end
T1159 income tax return for electing under section 216 of the Income Tax Act	Non-resident earning rental income or timber royalties from Canada, or who have filed Form NR6	Return due June 30, 2026
Form T776 statement of real estate rentals	Self-employed individuals or those whose spouses or common-law partners are self-employed	Form due June 15, 2026 along with T1 return
	Other individuals	Form due April 30, 2026, along with T1 return
	Trusts with a Dec. 31, 2025 calendar year-end	Form due March 31, 2026, along with T3 return
	Trusts with a non-calendar year-end	Form due no later than 90 days after year-end, along with T3 return
Form T2091 principal residence designation	Self-employed individuals, or those whose spouses or common-law partners are self-employed, who sold their principal residence	Form due June 15, 2026, along with T1 return
Form T2091 principal residence designation	Other individuals who sold their principal residence	Form due April 30, 2026, along with T1 return
UHT-2900 underused housing tax (UHT) return and election form (repealed)	Certain taxpayers owning a residential property in Canada	Per the 2025 federal budget, no UHT return is required to be filed for 2025 and subsequent calendar years. However, taxpayers are still required to file returns for 2022-2024 calendar years.

This table features the key tax returns and forms specific to the business and professional services industry. Taxpayers should consult with business service and professional service advisors proactively to mitigate compliance risk and avoid additional cost burden.

Return or form type	Taxpayer type	Due date of filing
Form T2125 statement of business or professional activities	Individuals who earn self-employment business and professional income	Form due along with their respective T1 return
T4, T4A, T4A-NR	-	Due Feb. 28, 2026*
T5013 partnership returns	Partnerships where partners are either individuals, trusts, professional corporations or a combination thereof
	Partnerships that are a tax shelter	Return due March 31, 2026
	Where partners are corporate partners (not including professional corporations)	Return due five months after the end of the taxation year of the partnership
	All other cases	Return due on the earlier of the following dates: March 31 after the calendar year in which the fiscal period of the partnership ended The day that is five months after the end of the partnership’s fiscal period

This table features the key tax returns and forms specific to the private equity industry. Taxpayers should consult with appropriate advisors proactively to mitigate compliance risk and avoid additional cost burden.

Return or form type	Taxpayer type	Due date of filing
T1134 information return relating to foreign affiliates	For individuals and other taxpayers with a Dec. 31, 2025 taxation year-end	Return due Oct. 31, 2026*
T1134 information return relating to foreign affiliates	For other taxpayers with a taxation year beginning in 2025	Return due no later than 10 months after the year-end
T1135 foreign income verification statement	Self-employed individuals or those whose spouses or common-law partners are self-employed	Form due June 15, 2026
	Other individuals	Form due April 30, 2026
	For corporations with a Dec. 31, 2025 calendar year-end	Form due June 30, 2026
	For corporations with a non-calendar year-end	Form due no later than six months after the end of the corporation’s taxation year
	Partnerships where partners are individuals, trusts, professional corporations or a combination thereof
	Partnerships that are tax shelters	Form due March 31, 2026
	Partnerships where partners are corporate partners (not including professional corporations)	Form due five months after the end of the taxation year of the partnership
	All other partnerships	Form due on the earlier of the following dates: March 31 after the calendar year in which the fiscal period of the partnership ended The day that is five months after the end of the partnership’s fiscal period
	Inter vivos trusts with a Dec. 31, 2025 year-end	Form due on or before March 31, 2026
	Testamentary trusts	Form due no later than 90 days after the trust’s year-end date
Schedule 3 dividends received, taxable dividends paid and Part IV tax calculation	For corporations with a Dec. 31, 2025 calendar year-end	Schedule due June 30, 2026, along with T2 return
	For corporations with a non-calendar year-end	Schedule due no later than six months after the end of the corporation’s taxation year, along with T2 return

This table features the key tax returns and forms specific to industrials and technology. Taxpayers should consult with industrials and technology advisors proactively to mitigate compliance risks and avoid additional cost burden.

Return or form type	Taxpayer type	Due date of filing
Form T1131 Canadian film or video production tax credit	For corporations with a Dec. 31, 2025 calendar year-end	Form due June 30, 2026, along with T2 return
Form T1131 Canadian film or video production tax credit	For corporations with a non-calendar year-end.	Form due no later than six months after the end of the corporation’s taxation year, along with T2 return
Form T1177 film or video production services tax credit	For corporations with a Dec. 31, 2025 calendar year-end	Form due June 30, 2026, along with T2 return
Form T1177 film or video production services tax credit	For corporations with a non-calendar year-end.	Form due no later than six months after the end of the corporation’s taxation year, along with T2 return
Form T1098 clean technology investment tax credit	Trusts that acquired clean technology property after March 27, 2023 and before Jan. 1, 2035, and became available for use during that period	Form due no later than 12 months after filing due date of T3 return
Schedule 78, 74 and 76 clean economy investment tax credits	For corporations and for partnerships where partners are corporate partners	Schedule due on or before the tax filing due date for their respective T2 or T5013 return—but the CRA may accept late filings up to one additional year from the tax filing due dates
Schedule 75 clean technology investment tax credit	For corporations, partnerships where partners are mutual fund trusts that are REITS or for partnerships where partners are corporate partners	Schedule due on or before the tax filing due date for their respective T2 or T5013 return—but the CRA may accept late filings up to one additional year from the tax filing due dates
Schedule 12 resource-related deductions	For corporations with a Dec. 31, 2025 calendar year-end	Schedule due June 30, 2026, along with T2 return
	For corporations with a non-calendar year-end	Schedule due no later than six months after the end of the corporation’s taxation year, along with T2 return
	Partnerships	Schedule due along with T5013 return
T3M environmental trust income tax return	Trusts	Return due no later than 90 days after year-end
Form T661 scientific research and experimental development (SR&ED)	Self-employed individuals	Form due no later than 12 months after the filing due date of T1
	Corporations (except for non-profit SR&ED corporations)	Form due no later than 12 months after the filing due date of T2 or 18 months from the end of the taxation year
	Partnerships	Form due no later than 12 months after the earliest of all filing due dates for each member’s income tax return deadline for the tax year in which the partnership’s fiscal period ends
	Trusts	Form due no later than 12 months after the filing due date of T3
Schedule 31 investment tax credit (SR&ED)	Corporations (except for non-profit SR&ED corporations)	Schedule due no later than 12 months after the filing due date of T2 or 18 months from the end of the taxation year
Form T2038-IND investment tax credit (SR&ED)	Self-employed individuals, partners of a partnership that performed the SR&ED and beneficiaries of a trust	Form due no later than 12 months after the filing due date of their respective T1 returns

RSM contributors

Farryn Cohn

Senior Manager
Chetna Thapar

Manager
Kevin Hans

Senior Associate

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