For individual tax filers in Canada, including self-employed people and their spouses or common-law partners, who want to understand the tax date change proposed in Budget 2026. As of November 2026.
Budget 2026 was released on November 5, 2026 by François-Philippe Champagne, Minister of Finance and National Revenue. One measure in it would change the due dates for personal tax returns: a single due date for filing a return and paying what is owed.
This post explains how the dates work now, what the budget proposes, and why the change is not yet law. It is general information only, not legal or tax advice.
The problem: two dates, two rules
Right now, the Income Tax Act sets different dates for different filers. Most individuals must file their T1 return and pay any balance owing by April 30 after the tax year ends.
Self-employed individuals, and their spouses or common-law partners, have a later filing date of June 15. But the balance owing is still due April 30.
What changed
Budget 2026 proposes to set May 15 as the single due date for both filing the T1 return and paying any balance owing. The budget says this would cover all individuals, including self-employed people and their spouses or common-law partners.
In plain terms, the proposal would replace the April 30 date for most filers. It would also replace the June 15 filing date for the self-employed. Filing and payment would fall on the same day for everyone.
The proposed change would apply to the 2027 and later taxation years.
- Today, most filers: file and pay by April 30.
- Today, self-employed filers: file by June 15, pay by April 30.
- Proposed: everyone files and pays by May 15.
What still applies
This is a proposal. A Notice of Ways and Means Motion would amend the Income Tax Act to give effect to the proposals on T1 filing and balance-due dates. Until legislation passes, the change is not law, and the current dates remain the rules.
Budget 2026 also separately proposes raising the instalment thresholds from $3,000 to $7,500 (from $1,800 to $4,500 in Quebec). Under that proposal, any remaining tax would be due on the applicable balance-due date.
Why the government says it wants the change
The government says a later date would give filers and the CRA more time to receive and process tax slips. It expects that to mean fewer reassessments and less contact with the CRA for many individuals and small business owners.
This is the government’s own stated reasoning. The pages cited here do not include outside commentary.
What readers can check
Readers who want to follow this proposal can look at a few general points.
- The Budget 2026 chapter and tax measures documents show the exact wording of the proposal.
- The current April 30 and June 15 dates apply until the law changes. The proposed May 15 date is described for the 2027 and later taxation years.
- Licensed professionals, such as accountants or tax lawyers, and legal clinics can answer questions about a specific situation.
The point to remember
Budget 2026 proposes one May 15 date for both filing and paying, starting with the 2027 tax year. It is only a proposal until the Income Tax Act is amended. Today’s April 30 and June 15 dates still apply.
Check the official pages before you act:
- Chapter 6: A more efficient government
- Tax measures: Supplementary information
- Notice of Ways and Means Motion to Amend the Income Tax Act and the Income Tax Regulations
- Government of Canada to release Budget 2026 on November 5
Join the conversation
How do you think one shared due date for filing and paying would change the way people plan their tax season? Please do not post personal details, case numbers or documents.
This article is general information on Canadian law, as of November 2026. It is not legal advice and does not create a representative relationship. Always consult a licensed legal professional for your specific situation.
