Know your dates. Plan your corporate year-end.
Enter your corporation’s tax year-end to estimate its T2 filing deadline and corporate income tax balance-payment date. These are different deadlines.
Prepared by Podolsky Accounting · Rules and sources checked October 29, 2026 · For ordinary Ontario corporate year-ends in 2025–2027.
Calculate your dates
Your planning dates
General planning estimates only—not tax, legal or accounting advice. Accuracy and completeness are not guaranteed. Confirm the corporation’s year-end, payment eligibility, applicable holidays, CRA notices and any special rules or extensions with your accountant and the CRA before filing or paying. Do not postpone payment based only on this tool. You remain responsible for your obligations. Use does not create an accountant–client relationship. To the extent permitted by law, Podolsky Accounting and Shlomo Podolsky disclaim liability for losses, interest or penalties arising from errors, omissions or reliance on this tool or its downloads.
Also manage employee payroll? Try the payroll remittance deadline calculator for monthly, quarterly and accelerated remitter schedules.
How the calculator works
The T2 filing estimate uses six months after year-end. If the year-end is a month’s last day, the filing estimate uses the last day of the sixth following month. Otherwise it uses the corresponding day, or the last available day.
The balance estimate counts two or three calendar months to the corresponding day, using the last available day if necessary. It is not an instalment calculation. The tool then moves weekend or recurring Ontario/CRA holiday dates forward to the next business day and shows any adjustment.
Who can use the three-month payment option?
For eligible taxes, the corporation must have been a CCPC throughout the year and have claimed the small business deduction in the current or previous year. The applicable prior-year taxable-income and business-limit test must also be met, including the combined test for associated corporations when applicable. Confirm all conditions using the CRA source; special rules can affect reorganizations.
Which holidays and years are covered?
Year-ends from 2025 through 2027 are supported. Adjustments use recurring holidays: New Year’s Day, Ontario Family Day, Good Friday, Easter Monday, Victoria Day, Canada Day, Civic Holiday, Labour Day, National Day for Truth and Reconciliation, Thanksgiving, Remembrance Day, Christmas and Boxing Day, including substitute weekdays where applicable. Dates after 2026 are projections from recurring rules, not verification of a future CRA holiday list. Exceptional closures, relief measures and newly announced extensions are not included. Confirm the current CRA calendar before relying on an adjusted date.
What is excluded?
This tool does not determine whether a return is required or calculate tax, instalments, GST/HST, payroll, T4/T5 or provincial returns outside the ordinary Ontario T2 framework. It does not handle amalgamations, wind-ups, other special corporate events or tax types with different deadlines. Consult an accountant where any of those applies. Sending a payment is not the same as the CRA receiving it; allow time for processing.
Are my entries collected?
The calculator processes your selections in your browser and does not submit or store them. It asks for no name, email, tax balance or business number. Ordinary website analytics may still operate; see the privacy policy.
Example: a December 31, 2025 corporate year-end
The ordinary T2 filing deadline is June 30, 2026. The general two-month tax balance date starts at February 28, 2026; because that is a Saturday, the adjusted date is March 2, 2026. If the corporation meets every condition for the three-month option for the applicable taxes, that date is March 31, 2026. Instalments may still have been required earlier.
Filing later does not move the payment deadline. Confirm eligibility and receipt timing before relying on any date. For help preparing the return and supporting records, see our T2 corporate tax and year-end services. If earlier years are missing, see overdue corporate return catch-up support.
Official sources and methodology
- CRA: T2 filing deadlines
- CRA: balance-due day and three-month eligibility
- CRA: public holidays and next-business-day treatment
- Interpretation Act, section 28: counting months
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Need help with the work behind the deadline?
Speak with Shlomo Podolsky, CPA about corporate T2 returns and year-end financial statements. Based in Thornhill and serving Ontario clients in person and remotely.