Every CRA tax deadline self-employed Canadian realtors need to know — quarterly instalments, T1 filing, HST/GST returns, T4A issuance, and RRSP contributions. Updated for the 2026 tax year.
Last updated April 15, 2026 · Written by Andrew Shaw
Quick answer
Self-employed Canadian real estate agents have four quarterly instalment deadlines (March 15, June 15, September 15, December 15), a T1 filing deadline of June 15, and a balance-owing payment deadline of April 30 of each year. Brokerages issue T4A slips by February 28. RRSP contributions for the 2025 tax year are due by March 2, 2026.
Today is April 15, 2026. These deadlines are still ahead of you this tax year.
June 15, 2026
Last day to file your 2025 personal tax return if you (or your spouse) carried on a business in 2025. Balance was due April 30 — this is only the filing deadline, not the payment deadline.
Applies to: All self-employed agents
June 15, 2026
Second quarterly instalment for the 2026 tax year. Based on the CRA's reminder notice or the prior-year / current-year / no-calculation method — whichever minimizes your amount.
Applies to: Self-employed agents required to pay instalments
September 15, 2026
Third quarterly instalment for the 2026 tax year.
Applies to: Self-employed agents required to pay instalments
December 15, 2026
Fourth and final quarterly instalment for the 2026 tax year. Tax-planning moves (RRSP top-ups, capital purchases) should be made before December 31.
Applies to: Self-employed agents required to pay instalments
December 31, 2026
Last day to incur deductible expenses, make charitable donations, and execute CCA-eligible purchases for the 2026 tax year. Receipts dated December 31 qualify; January 1 does not.
Applies to: All taxpayers
March 1, 2027
Last day to make an RRSP contribution that can be deducted against 2026 taxable income. Standard first-60-days-of-year rule.
Applies to: All taxpayers with RRSP room
Missed any? Contact the CRA immediately — late instalments accrue interest from the missed date, but late-filing penalties only apply after your filing deadline.
February 28, 2026 · T4A slips issued by brokerage
Your brokerage must issue your T4A (for 2025 commissions paid) and file with CRA by this date. The T4A shows gross commission — your brokerage split is reported separately on your T2125.
March 2, 2026 · RRSP contribution deadline (for 2025 tax year)
Last day to make an RRSP contribution that can be deducted against 2025 taxable income. Your 2025 RRSP limit appears on your 2024 Notice of Assessment.
March 15, 2026 · Q1 2026 tax instalment
First quarterly instalment for the 2026 tax year. Required if you owed more than $3,000 in net tax in 2025 or either of the two preceding years ($1,800 in Quebec).
April 30, 2026 · 2025 tax balance due (self-employed)
Any tax you owe on your 2025 T1 return must be paid by this date — even though your return itself isn't due until June 15. The CRA charges interest from May 1 on any unpaid balance.
April 30, 2026 · GST/HST annual return (December year-end)
GST/HST registrants filing annually with a December 31 fiscal year-end must file their return by this date. Instalments were due throughout the year.
Answer capsule
The CRA requires quarterly instalments whenever your net tax owing was more than $3,000 in the current or either of the two preceding years — $1,800 for Quebec residents. Due dates are March 15, June 15, September 15, and December 15 of each tax year.
For most agents in their second year of decent commission income, instalments become mandatory. The CRA sends an instalment reminder notice in February and August listing the amount they expect. You can pay that amount, or use the prior-year method (1/4 of last year's total tax), or use the current-year method if you expect to earn less this year.
Answer capsule
Self-employed agents get an extra 6 weeks to file their T1 return, but any balance owing must still be paid by April 30. If you owe $10,000 and pay on June 15, the CRA charges interest on that balance for 46 days.
Many agents misunderstand this. The extra time to file is a concession because T2125 calculations take longer — it is not an extension of the payment deadline. If you expect to owe, pay an estimated amount by April 30 and reconcile on June 15 when you file.
Answer capsule
Once your gross commission income exceeds $30,000 over any four consecutive calendar quarters, you must register for GST/HST within 29 days. For most Canadian real estate agents, this happens in their first full year of commission income.
Brokerages collect HST on your commission and remit it to you as part of your payout (if you're registered). You then remit the net HST to the CRA after deducting input tax credits on your business purchases. Most agents file annually; larger agents file quarterly.
Answer capsule
RRSP contributions for the 2025 tax year are due by March 2, 2026. Contributions made on or before that date can be deducted against 2025 income. The same rule applies every year: the first 60 days of the calendar year count toward the prior tax year.
General information — not tax advice
This page is informational. Tax rules change frequently, rates vary by province, and individual circumstances differ. Always consult a qualified accountant and verify current dates on the CRA website. Agent Runway assumes no liability for tax decisions made based on this page.
Quarterly instalment deadlines are the 15th of March, June, September, and December — so March 15, June 15, September 15, and December 15, 2026. You must make quarterly instalments if you owed more than $3,000 in net tax for the current year or either of the two preceding years ($1,800 if you're a Quebec resident).
Self-employed real estate agents (and their spouses) have until June 15, 2026 to file their T1 personal tax return for the 2025 tax year. However, any balance owing must still be paid by April 30, 2026 — the CRA charges interest on any amount outstanding after that date, even if your return itself isn't due until June 15.
Brokerages must issue T4A slips to agents and file them with the CRA by February 28, 2026 for the 2025 tax year. If you haven't received your T4A by early March, contact your brokerage. The T4A reports gross commission paid — not net of your brokerage split.
The RRSP contribution deadline is March 2, 2026 (the first 60 days of 2026). Contributions made on or before that date can be deducted against your 2025 taxable income. Your 2025 RRSP deduction limit is on your 2024 Notice of Assessment.
If your gross commission income exceeded $30,000 over four consecutive calendar quarters, you must register for GST/HST. Most small suppliers file annually with returns due three months after fiscal year-end — so for a December 31 year-end, the return is due April 30. Instalment payments are required if you owed more than $3,000 in the prior year, due quarterly on the last day of each quarter following year-end.
The CRA charges instalment interest (currently set quarterly) on any amount paid late or underpaid, calculated from the instalment due date. If the total instalment interest exceeds $1,000, a penalty of 50% of the interest charge above $1,000 is also applied. Missing instalments will not prevent you from filing your T1 return — it just adds to your total cost.
Free 2025 Tax Estimator
Project federal, provincial, CPP, and quarterly instalments for your GCI and province.
T2125 Filing Guide
Line-by-line walkthrough of CRA Form T2125 for Canadian real estate agents.
How Much to Save for Taxes
Province-by-province tax-save percentages with CPP, HST, and quarterly instalments.
Year-Round Tax Planning Guide
Quarterly instalments, CPP contributions, and year-end planning moves explained.
Agent Runway tracks every deal automatically, calculates your projected tax bill in real time, and reminds you before each quarterly instalment is due. The Co-Pilot flags tax-owing risks before they become CRA interest charges.
