Tax dates for early 2027: what a BC small business has to meet
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The year-end dates for 2026 land in the first half of 2027. Several move to a Monday because their usual day falls on a Sunday.
Short answer: T4, T4A and T5 slips for 2026 are due on Monday 1 March 2027, because the usual last day of February falls on a Sunday. December GST and PST returns move to Monday 1 February for the same reason. A December 2026 payroll remittance is due on 15 January for most employers, the Employer Health Tax on 31 March, personal tax balances on 30 April, and a self-employed person’s return on 15 June. A corporation with a 31 December year end files its T2 by 30 June.
The dates, in order
| Date | What is due | Who it applies to |
|---|---|---|
| Friday 15 January | December payroll remittance, or the October to December remittance for quarterly remitters | Regular and quarterly remitters. Accelerated remitters have earlier dates the CRA sets |
| Monday 1 February | GST/HST return and payment for December, or for October to December, because one month after 31 December is a Sunday | Monthly and quarterly GST filers |
| Monday 1 February | PST return and payment for December, the fourth quarter or 2026, because 31 January is a Sunday | PST registrants |
| Monday 1 March | T4, T4A and T5 slips and summaries for 2026, because 28 February is a Sunday | Employers, payers of T4A amounts, and corporations that paid dividends |
| Monday 1 March | Balance of corporate tax for a 31 December year end, two months after year end, for corporations without the three-month rule | Corporations |
| 3, 5, 7, 9 or 11 March | WorkSafeBC Annual Payroll Report and payment, on the one date WorkSafeBC assigns you. 7 March is a Sunday, so check your notice if that is yours | Employers registered with WorkSafeBC |
| Wednesday 31 March | Employer Health Tax return and payment for 2026; the corporate tax balance for a small CCPC that has three months; and the annual GST/HST return and payment for a business that is not an individual, with a 31 December year end | Registered EHT employers; qualifying CCPCs; annual GST filers that are not individuals |
| Friday 30 April | Personal tax balance for 2026, including for the self-employed, and the annual GST/HST payment for a self-employed individual with a 31 December year end | Individuals and sole proprietors |
| Tuesday 15 June | T1 return for a self-employed person or their spouse or partner, and the annual GST/HST return for a self-employed individual | Sole proprietors |
| Wednesday 30 June | T2 return for a 31 December year end | Corporations |
These follow the rules in the tax calendar below, applied to 2027. Your own notices can differ: the CRA and the province assign reporting periods, and WorkSafeBC assigns your report date. When a date falls on a weekend or holiday, it moves to the next business day.
The BC small business tax calendar →
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