Canada tax deadlines 2026.

Use this skill whenever asked about Nova Scotia provincial individual income tax. Trigger on phrases like "Nova Scotia tax", "NS provincial tax", "Nova Scotia T1", "Nova Scotia brackets", "HST Nova Scotia", "Nova Scotia credits", "Nova Scotia surtax", or any question about computing Nova Scotia provincial tax for an individual return. This skill covers Nova Scotia's five-bracket tax system, HST at 15%, provincial credits, and filing requirements. ALWAYS read this skill before touching any Nova Scotia individual tax return work.

Use this skill whenever asked about Canadian self-employment business income reported on Form T2125 (Statement of Business or Professional Activities). Trigger on phrases like "T2125", "business income Canada", "self-employed expenses", "CCA", "capital cost allowance", "home office Canada", "motor vehicle expenses CRA", "business-use-of-home", "sole proprietor Canada", "net business income", "business number BN", "fiscal year end", "GST ITC", or any question about computing, classifying, or reporting business income and expenses for a Canadian sole proprietor. Covers Parts 1-8 of T2125, allowable expenses, CCA classes and rates, AccII, business-use-of-home, motor vehicle expenses, GST/HST interaction, and net income computation. ALWAYS read this skill before touching any T2125 work.

Use this skill when preparing, reviewing, or advising on annual financial statements for a Canadian company. Trigger on phrases like "ASPE", "IFRS Canada", "Canadian GAAP", "CPA Canada Handbook", "financial statements Canada", "compilation engagement", "review engagement Canada", "audit Canada", "CBCA", "OBCA", "annual return Canada", "CSRE 2400", or any question about preparing and reporting statutory accounts under Canadian corporate law. Covers ASPE/IFRS frameworks, assurance level options, required statements, formats, notes, filing requirements, and audit/review thresholds.

Use this skill whenever asked about Canadian bookkeeping for sole proprietors, partnerships, or private corporations. Trigger on phrases like "chart of accounts", "GIFI codes", "bookkeeping", "profit and loss", "balance sheet", "ASPE", "ASNPO", "CRA categories", "bank reconciliation", "expense categories", "revenue recognition", "depreciation", "CCA", "capital cost allowance", "GST/HST", "input tax credits", "T2125", "T2", "general ledger", "HST return", or any question about day-to-day transaction recording, financial statement preparation, or account coding for a Canadian business.

Use this skill whenever asked about Quebec provincial income tax (TP-1) for a self-employed sole proprietor. Trigger on phrases like "Quebec tax", "TP-1", "Quebec income tax", "QPP", "QPIP", "Revenu Quebec", "QHSF", "health services fund", "solidarity tax credit", "Quebec abatement", or any question about computing Quebec provincial tax. ALWAYS read this skill before touching any Quebec provincial tax work.

Use this skill whenever asked about Northwest Territories territorial income tax for a self-employed sole proprietor. Trigger on phrases like "NWT tax", "NT428", "Northwest Territories income tax", "NWT Cost of Living Tax Credit", "NWT Child Benefit", "territorial tax NWT", or any question about computing Northwest Territories territorial tax. ALWAYS read this skill before touching any Northwest Territories territorial tax work.

Use this skill whenever asked about Ontario provincial income tax for a self-employed sole proprietor. Trigger on phrases like "Ontario tax", "ON428", "Ontario income tax", "Ontario surtax", "Ontario Health Premium", "OHP", "OEPTC", "Ontario trillium", "provincial tax Ontario", or any question about computing Ontario provincial tax. ALWAYS read this skill before touching any Ontario provincial tax work.

Use this skill whenever asked about a Canadian federal T1 General individual income tax return for a self-employed sole proprietor. Trigger on phrases like "T1 return", "personal tax Canada", "federal tax brackets", "basic personal amount", "CPP self-employed", "CPP2", "self-employment tax Canada", "net income", "taxable income", "federal tax calculation", "non-refundable credits", "instalment payments", or any question about computing federal tax for a self-employed individual in Canada. ALWAYS read this skill before touching any T1 return work.