Source data
Canada Revenue Agency ordinary T4 filing rule and selected business exceptions
Sources checked
- 01Identify the reporting period
2026 calendar year Source 4
- 02Find the February date
28 February 2027 Source 1
- 03Apply the weekend rule
The date falls on a Sunday Source 1
- 04Use the next business day
Monday 1 March 2027 Source 1
- 05Check closure or death exceptions
The employer guide gives event-based periods Source 2
The first four steps show the ordinary annual date. The last step points to the employer guide for event-based deadlines.
Canada Revenue Agency ordinary T4 filing rule and selected business exceptions
The March date applies the official 2027 weekend rule to the 2026 reporting year. The business exceptions are measured from the event date.
| Source | |||
|---|---|---|---|
| Ordinary annual rule | Last day of February | After the calendar year covered by the return | Source 1 |
| Calendar date for 2026 slips | Sunday 28 February 2027 | Weekend rule applies | Source 1 |
| Ordinary filing due date for 2026 slips | Monday 1 March 2027 | Next business day under the CRA rule | Source 1 |
| Business stops operating | Within 30 days | Measured from the date the business stops | Source 2 |
| Partner or sole proprietor dies | Within 90 days | Measured from the date of death | Source 2 |