Every CRA tax deadline that applies to self-employed Canadian realtors — quarterly instalments, T1 filing, HST/GST returns, T4A issuance, and RRSP contributions. Updated for the 2026 tax year.
Last updated May 10, 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)[2], a T1 filing deadline of June 15, and a balance-owing payment deadline of April 30 of each year[1]. Brokerages issue T4A slips by February 28[5]. RRSP contributions for the 2025 tax year are due by March 2, 2026[1].
As of May 10, 2026, these CRA deadlines are still ahead in the 2026 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 contributions, capital purchases) take effect for the current tax year only if completed by 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
Per CRA rules, late instalments accrue interest from the missed instalment date[4], while late-filing penalties only apply after the T1 filing deadline[1]. Agents who have missed a deadline can verify current interest and penalty figures with the CRA or an accountant.
February 28, 2026 · T4A slips issued by brokerage
CRA requires the brokerage to issue the T4A (for 2025 commissions paid) and file it by this date. The T4A shows gross commission — the brokerage split is reported separately on the 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 owed on the 2025 T1 return is due by this date — even though the 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 are required to file their return by this date. Instalments were due throughout the year.
Answer capsule
The CRA requires quarterly instalments whenever net tax owing was more than $3,000 in the current year and in either of the two preceding years — $1,800 for Quebec residents[3]. Due dates are March 15, June 15, September 15, and December 15 of each tax year[2].
Instalments apply once the $3,000 net-tax-owing threshold is met in the current year and either of the two preceding years[3]. The CRA sends an instalment reminder notice in February and August listing the amount it expects[4]. The reminder amount may be paid as-is, or the prior-year method (1/4 of last year's total tax) or the current-year method (based on projected income) may apply[4]. Full mechanics of the three methods, the $3,000 threshold, and the interest rules are covered in the quarterly tax instalments guide.
Answer capsule
Self-employed agents get an extra 6 weeks to file their T1 return, but any balance owing is still due by April 30[1]. If $10,000 is owed and paid on June 15, the CRA charges interest on that balance for 46 days.
The extra six weeks granted to self-employed filers is a filing-only concession — it does not extend the April 30 payment deadline[1]. Interest on any unpaid balance begins accruing May 1[1].
Answer capsule
Once gross commission income exceeds $30,000 over any four consecutive calendar quarters, CRA requires the agent to register for GST/HST within 29 days[6]. For most Canadian real estate agents, this happens in their first full year of commission income.
Brokerages collect HST on commission and remit it to the agent as part of payout (when the agent is registered). The agent then remits the net HST to CRA after deducting input tax credits on business purchases[7]. Most agents file annually; larger agents file quarterly.
Answer capsule
RRSP contributions for the 2025 tax year are due by March 2, 2026[1]. 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 an estimate based on rules published by the CRA. Verify with your accountant before making any filing or financial decision. Tax rules change frequently, rates vary by province, and individual circumstances differ. Current dates can be confirmed 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. CRA requires quarterly instalments if net tax owing was more than $3,000 in the current year or either of the two preceding years ($1,800 for Quebec residents).
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 is still due by April 30, 2026 — the CRA charges interest on any amount outstanding after that date, even if the return itself isn't due until June 15.
CRA requires brokerages to issue T4A slips to agents and file them by February 28, 2026 for the 2025 tax year. If the T4A has not arrived by early March, contact the brokerage. The T4A reports gross commission paid — not net of the 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.
Once gross commission income exceeds $30,000 over four consecutive calendar quarters, CRA requires the agent to 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 apply when net tax owing exceeded $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.
Every quantitative or mechanical claim in this article is backed by one of the CRA primary sources below. Hand-verified live on 2026-05-06.
Agent Runway tracks every deal automatically, calculates your projected tax bill in real time, and reminds you before each quarterly instalment is due. The Flight Crew flags tax-owing risks before they become CRA interest charges.
