Deadline Tracker
Your 2026 BC Tax Calendar (save this)
The Vancouver Tax Brief
Issue #1 | March 2026
Smart tax moves for Vancouver entrepreneurs.
Welcome to the Brief
Running a business in Vancouver means navigating two layers of tax rules: federal (CRA) and provincial (BC government), plus city-level taxes if you own property. Deadlines come fast, penalties are real, and tax law changed more than usual heading into 2026.
That's why we built The Vancouver Tax Brief — a weekly newsletter with specific, actionable tax information for Vancouver small business owners. No generic advice, no jargon for its own sake. Just what matters, when it matters, and what to do about it.
We're launching with the most practical issue we could write: your complete 2026 BC tax deadline calendar, organized by quarter. Bookmark it. Print it. Pin it to your wall.
Each week after this, you'll get one focused tax topic — an upcoming deadline, a planning strategy, or a rule change — short enough to read over coffee, specific enough to be worth your time.
Let's get into it.
🚨 What's Changed for 2026
Before the calendar — four things you need to know right now:
- Capital gains inclusion rate stays at 50%. The proposed increase to 66.67% was cancelled. Your planning assumptions are back to normal.
- UHT is repealed — no 2025 filing required. The federal Underused Housing Tax has been eliminated. CRA confirmed 2025 UHT returns are not required. If you filed in prior years, no action needed for 2025. (verify: Royal Assent status)
- BC PST is coming for professional services — October 1, 2026. Accounting, bookkeeping, security, and non-residential real estate services will be subject to 7% BC PST on the full price starting October 1. Exception: architectural, engineering, and geoscience services are taxed on only 30% of the purchase price — an effective rate of 2.1%, not 7%. Registration opens April 1. If you provide any of these services, you must register before your first taxable sale. Note: this legislation is still pending Royal Assent.
- RRSP deadline is March 2, not March 1. The standard 60-day window from December 31 lands on March 1 — a Sunday in 2026 — shifting the contribution deadline to Monday, March 2, 2026.
📅 Your 2026 BC Tax Calendar
Organized by quarter. Bold = applies to most small business owners. ⭐ = commonly missed.
Q1: January – March 2026
| Date | Deadline | Who It Applies To | Miss It And… |
|---|---|---|---|
| Jan 15 | Quarterly payroll remittance (Q4 2025) | Employers remitting quarterly | 3–10% penalty + interest |
| Jan 31 | GST/HST Q4 instalment (annual filers) | Annual filers with prior-year net tax >$3,000 | Interest charges |
| Mar 2 ⭐ | RRSP / PRPP contribution deadline (2025 tax year) | Everyone with RRSP room | You lose the 2025 deduction. Limit: $32,490 or 18% of 2024 earned income |
| Mar 2 | T4, T4A, T5 slips — file with CRA + send to recipients | All employers; corporations that paid dividends | Minimum $100 penalty. $10–$75/day flat (based on total slip count; max $7,500). Not per slip. Most SMBs with under 50 employees: $10/day, max $1,000. |
| Mar 2 | Corporate tax balance-due (Dec 31 non-CCPC) | Non-CCPC corporations | Interest from due date |
| Mar 16 | Personal tax instalment Q1 | Individuals required to pay instalments | Interest on underpayment |
| Mar 31 ⭐ | BC Speculation & Vacancy Tax — Declaration | All property owners in SVT areas | Penalties apply. Even if you're exempt, you must declare. |
| Mar 31 | Corporate tax balance-due (Dec 31 CCPC year-end) | CCPCs eligible for small business deduction | Interest from due date |
| Mar 31 | GST/HST Annual Return + Payment | Annual GST/HST filers (Dec 31 year-end) | 1% of balance + 0.25%/month (verify) |
| Mar 31 | BC Employer Health Tax — Annual Return + Payment | BC employers with BC payroll above $1M | Penalty + interest |
| Mar 31 | T3 Trust Return | Trusts with Dec 31 fiscal year-end | $25/day (min $100, max $2,500). Bare trusts are exempt for 2025 — no T3 required. |
💡 Weekend note: February 28 falls on a Saturday. T4/T5 filing and corporate balance-due deadlines for non-CCPCs shift to Monday, March 2.
Q2: April – June 2026
| Date | Deadline | Who It Applies To | Miss It And… |
|---|---|---|---|
| ⚠️ Apr 1 | ⚠️ NEW: BC PST Registration opens (professional services) | Accountants, bookkeepers, engineers, architects, security firms, non-residential RE services | Must register before first taxable sale on Oct 1 |
| Apr 15 | Quarterly payroll remittance Q1 (Jan–Mar) | Employers remitting quarterly | 3–10% penalty + interest |
| Apr 16 | Vancouver Empty Homes Tax — Payment | Vancouver residential property owners who owe EHT | 5% of EHT owing |
| Apr 20 | WorkSafeBC Q1 payroll report + payment | Quarterly WorkSafeBC reporters | Interest on late payment |
| Apr 30 ⭐ | T1 Personal Income Tax Return + Payment | All individual filers (non-self-employed) | 5% of balance + 1%/month (max 12 months) |
| Apr 30 ⭐ | T1 Balance Owing — Self-Employed | Self-employed individuals and spouses | Interest accrues from May 1, even if you file later |
| Apr 30 | GST/HST Q1 Return + Payment | Quarterly GST/HST filers | 1% of balance + 0.25%/month (verify) |
| Jun 15 ⭐ | T1 Self-Employed Filing Deadline | Self-employed individuals and spouses | 5% late-filing penalty on any outstanding balance — but your payment was due April 30 |
| Jun 15 | Personal tax instalment Q2 | Individuals required to pay instalments | Interest on underpayment |
| Jun 15 | BC EHT Q1 instalment | BC employers with prior-year EHT >$2,925 (verify) | Interest |
| Jun 30 | T2 Corporate Income Tax Return (Dec 31, 2025 year-end) | All corporations | $25/day late penalty (min $100, max $2,500) |
⭐ Most common Q2 mistake: Self-employed owners confuse the June 15 filing deadline with the April 30 payment deadline. Your taxes are due April 30 regardless of when you file.
Q3: July – September 2026
| Date | Deadline | Who It Applies To | Miss It And… |
|---|---|---|---|
| Jul 2 ⭐ | BC Speculation & Vacancy Tax — Payment | Property owners who owe SVT | Interest + penalties. Rates: 2% (foreign owners / satellite families); 0.5% (Canadian non-exempt) |
| Jul 15 | Quarterly payroll remittance Q2 (Apr–Jun) | Employers remitting quarterly | 3–10% penalty + interest |
| Jul 20 | WorkSafeBC Q2 payroll report + payment | Quarterly WorkSafeBC reporters | Interest |
| Jul 31 | GST/HST Q2 Return + Payment | Quarterly GST/HST filers | 1% of balance + 0.25%/month (verify) |
| Sep 15 | Personal tax instalment Q3 | Individuals required to pay instalments | Interest on underpayment |
| Sep 15 | BC EHT Q2 instalment | BC employers with prior-year EHT >$2,925 (verify) | Interest |
Q4: October – December 2026
| Date | Deadline | Who It Applies To | Miss It And… |
|---|---|---|---|
| ⚠️ Oct 1 ⭐ | ⚠️ NEW: BC PST applies to professional services | Accounting, bookkeeping, security, non-residential RE: 7% on full price. Engineering, architectural, geoscience: 7% on 30% of price (effective 2.1%). Legislation pending Royal Assent. | PST penalties for uncollected/unremitted tax (verify: 10% rate). Register by Apr 1. |
| Oct 15 | Quarterly payroll remittance Q3 (Jul–Sep) | Employers remitting quarterly | 3–10% penalty + interest |
| Oct 20 | WorkSafeBC Q3 payroll report + payment | Quarterly WorkSafeBC reporters | Interest |
| Oct 31 | GST/HST Q3 Return + Payment | Quarterly GST/HST filers | 1% of balance + 0.25%/month (verify) |
| Dec 15 | Personal tax instalment Q4 | Individuals required to pay instalments | Interest on underpayment |
| Dec 15 | BC EHT Q3 instalment | BC employers with prior-year EHT >$2,925 (verify) | Interest |
| Dec 31 | Corporate year-end planning checkpoint | Calendar-year corporations | Not a penalty — but your last chance to declare salary/bonuses/dividends, harvest capital losses, and make eligible asset purchases before the year locks in |
💡 Don't miss October 1. If your firm provides accounting, bookkeeping, security, or non-residential real estate services, collect and remit 7% BC PST starting October 1. For engineering, architectural, and geoscience services: PST applies to only 30% of the price (effective rate: 2.1%). Registration opens April 1 — do it early. Legislation pending Royal Assent.
🔄 Recurring Every Month
A few deadlines repeat monthly. Set a reminder once and you're covered:
- Payroll remittances: Due the 15th of the following month for regular remitters (AMWA under $25K). Accelerated schedule applies above $25K.
- Monthly GST/HST returns: Due the last day of the following month (required for businesses with >$6M revenue; also if you elected monthly).
- Corporate tax monthly instalments: Due the last day of each month for most corporations.
⚠️ Penalty Quick Reference
| Obligation | Penalty |
|---|---|
| T1 late filing | 5% of balance + 1%/month (up to 12 months) |
| T2 late filing | $25/day (min $100, max $2,500) |
| T4/T4A/T5 late filing | Min $100. $10–$75/day flat (by total slip count; max $7,500). Most SMBs (<50 slips): $10/day, max $1,000. Not per slip. |
| Payroll late remittance | 3–10% depending on how late |
| GST/HST late | 1% of balance + 0.25%/month (verify) |
| BC PST late | 10% of tax owing (verify) |
| BC SVT non-declaration | Penalties apply — declare even if exempt |
Need Help With Any of These?
Tracking deadlines is the easy part. Knowing which ones apply to your specific situation — and what you can do before each one arrives — is where the real planning happens.
AL Accounting works with Vancouver small business owners and incorporated entrepreneurs on corporate tax, bookkeeping, and year-end planning. If you want a second set of eyes on your 2026 calendar, we're here.
📅 Book a consultation → al-accounting.com
Never Miss a Deadline
The Vancouver Tax Brief publishes weekly. Each issue covers one tax topic — a deadline coming up, a planning strategy, a rule change, or something CRA is quietly watching. Specific to BC. Useful every time.