Five dates, two thresholds, one confusing letter — everything a Canadian freelancer needs to know about 2026, on one page. Cite it, bookmark it, or send it to the friend who just went freelance.
March 15, 2026
Instalment Q1
First quarterly tax instalment of 2026 (for those required to pay). A payment you initiate — not a bill that arrives in the mail.
April 30, 2026
Tax payment deadline — everyone
Any balance owing on your 2025 return is due, even if you file later under the self-employed deadline. Interest starts here, not at filing.
June 15, 2026
Self-employed filing deadline + Instalment Q2
The T1 filing deadline when you (or your spouse/common-law partner) have self-employment income — and the second instalment lands the same day.
September 15, 2026
Instalment Q3 — the 75% one for first-timers
Third instalment. If your first-ever CRA instalment reminder arrived in August, it asks for 75% of the year here (see the 75/25 rule below).
December 15, 2026
Instalment Q4 — the 25% remainder
Final instalment of 2026 — the remaining 25% for August first-reminder recipients.
If a due date falls on a weekend or public holiday, the CRA considers your payment on time if received the next business day. Source: CRA, “Required tax instalments for individuals.”
Instalments apply when your net tax owing is over $3,000 this year and in one of the two previous years — but Québec residents trip the requirement at $1,800, on both the CRA test and Revenu Québec’s separate provincial test. Most coverage only ever mentions the $3,000.
The Québec threshold, explainedA first-ever instalment reminder mailed in August only covers September and December — split 75% / 25%, because March and June are already gone. That’s why the two numbers on the letter don’t look like quarters of anything.
The full mechanic, with the CRA sourceInstalment interest compounds daily at the CRA prescribed rate — 7% on overdue amounts for Q3 2026 (July 1 – September 30). A separate penalty applies only if your instalment interest for the year exceeds $1,000.
Check your own numbersMarch 15, June 15, September 15, and December 15, 2026. If a due date falls on a weekend or public holiday, the CRA considers your payment on time if it is received by the next business day.
You may have to pay quarterly instalments if your net tax owing is more than $3,000 — more than $1,800 if you live in Québec — in the current year and in either of the two previous years. Québec residents also face a separate Revenu Québec instalment test on the provincial side at $1,800.
A first-ever reminder mailed in August only covers the September and December payments — the March and June dates for that year have already passed. The CRA splits the amount 75% due September 15 and 25% due December 15, which is why the two numbers on the letter do not look like quarters of anything.
Instalment interest compounds daily at the CRA prescribed rate — 7% for overdue amounts in Q3 2026 (July 1 to September 30). A separate instalment penalty can apply, but only if your instalment interest for the year exceeds $1,000.
Everything above is general information, not tax advice. Verified against CRA and Revenu Québec pages, August 2026 — sources linked from each detailed article.