2026 Canadian Restaurant Compliance Calendar
Twelve government websites. Four levels of regulation. Deadlines that shift by province, by quarter, and by how many people you employ. If you run an independent restaurant in Canada, compliance in 2026 is not one thing you deal with once. It's a rolling set of obligations that touches your payroll, your hiring, your menus, your signage, and your website.
This calendar consolidates every major deadline into a single reference. Bookmark it, print it, tape it behind the bar. The fines for missing these are real, and "I didn't know" has never worked as a defence.
Q1 (January to March): Payroll resets, plastics enforcement, and tax prep
January 1: New payroll thresholds kick in. CPP contributions for 2026 are based on maximum pensionable earnings of $74,600 at a 5.95% rate. The bigger hit: CPP2 now applies at 4% on earnings between $74,600 and $85,000. For an employee earning $85,000, that's an extra $416/year from you as the employer. EI insurable earnings climbed to $68,900, and the employer premium rate is $2.28 per $100 of insurable earnings. Update your payroll software before your first January run.
January 1: Front-of-package nutrition labels enforceable. If you sell any pre-packaged food products (house-made sauces, bottled dressings, retail items), those products now require the Health Canada nutrition symbol if they're high in saturated fat, sugars, or sodium. CFIA enforcement is active. This doesn't apply to food served on-site, but it does apply to anything you package and sell.
January 1: Single-use plastics ban remains in full force. The Federal Court of Appeal upheld the ban on January 30, 2026, ending the last major legal challenge. Plastic checkout bags, cutlery, stir sticks, straws, and food containers made from problematic plastics are prohibited for manufacture, import, and sale. If your takeout operation still has old stock, it needs to go.
February 28: T4 and T4A filing deadline. You need to file information returns for every employee and contractor from 2025. Quebec employers also file RL-1 slips by the same date. Late filing penalties start at $100 and scale with the number of slips.
March 15: First quarterly instalment payment. If your restaurant owes more than $3,000 in income tax, you're required to make quarterly instalments. The first is due March 15, followed by June 15, September 15, and December 15.
March 31: Corporate tax filing (December year-end). Corporations with a December 31 fiscal year-end must file their T2 return by this date. The actual tax balance was due three months after year-end (March 31 for most), so this is both a filing and payment deadline.
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Q1 minimum wage changes
| Province | New Rate | Effective |
|---|---|---|
| New Brunswick | $15.90/hr | April 1 |
| Newfoundland & Labrador | $16.35/hr | April 1 |
| Nova Scotia | $16.75/hr | April 1 |
| Prince Edward Island | $17.00/hr | April 1 |
These Atlantic province increases all land on April 1. If you operate in any of these provinces, adjust payroll before your first April pay run.
Q2 (April to June): Minimum wage hikes, TFW crackdown, and tax deadlines
April 1: Temporary Foreign Worker rules get a major overhaul. Three changes hit at once, and they're substantial for restaurants:
- 8-week recruitment requirement: LMIA applications for low-wage positions now require proof of 8 consecutive weeks of advertising (up from 4) in the 3 months before submission, plus demonstrated outreach to workers aged 15 to 30.
- 6% unemployment cap: ESDC won't process low-wage LMIA applications in any Census Metropolitan Area where unemployment is 6% or above. This blocks most major urban centres.
- 10% workforce cap: Low-wage TFW positions are capped at 10% of your total workforce (rural areas may qualify for 15% if their province has opted in). Work permits were cut from two years to one.
If your staffing model relies on temporary foreign workers, these changes require immediate planning. The recruitment advertising alone adds two months to your timeline.
April 30: Personal income tax filing deadline. If you're a sole proprietor, your income tax balance is due April 30 even though the filing deadline extends to June 15 for self-employed individuals. Miss the payment date and interest starts accumulating.
May 1: Quebec minimum wage increases. The general rate rises to $16.60/hr (from $16.10), and the tipped employee rate rises to $13.30/hr. For a restaurant with 10 full-time employees at minimum wage, that's roughly $6,870 in additional annual payroll. Tips remain the property of employees and don't count toward the base wage.
May 2026: Interprovincial direct-to-consumer alcohol sales deadline. Eleven provinces and territories signed a memorandum committing to enable direct-to-consumer alcohol purchases across provincial borders by May 2026. Implementation has been uneven: Manitoba and New Brunswick are live, Ontario and Nova Scotia have bilateral agreements, and most other provinces are still working out the details. Worth watching if you source from out-of-province producers.
June 1: British Columbia minimum wage increases. BC's general minimum wage rises to $18.25/hr (from $17.85).
June 15: Self-employed filing deadline and second quarterly instalment. Self-employed individuals must file their income tax return by June 15 (though the tax balance was due April 30). Second instalment payment also due.
Q3 (July to September): Mid-year check-in
Q3 is lighter on hard deadlines, which makes it the right time to audit your compliance position before the fall rush.
Things to review in Q3:
- Payroll accuracy: Confirm minimum wage adjustments from Q1 and Q2 are reflected correctly. Check that CPP2 deductions are calculating on the right earnings band.
- TFW status: If you have temporary foreign workers on one-year permits issued before April 1, check expiry dates now. The new rules mean longer lead times for renewals.
- Privacy audit: Quebec's Law 25 is fully in force with penalties up to $25 million or 4% of global turnover. If you collect customer data through a reservation system, loyalty program, or email list, you need a designated privacy officer (defaults to the CEO), a published privacy policy, and breach notification procedures. This applies to every business operating in Quebec, regardless of size.
- Language compliance (Quebec): Bill 96 requirements are in effect. Menus, signage, and websites must be in French (or French-predominant if bilingual). Businesses with 25 or more employees must register with the OQLF and demonstrate francization efforts. Fines run $3,000 to $30,000 per violation, and each day of non-compliance counts as a separate offence.
- September 15: Third quarterly instalment payment.
Q4 (October to December): Final wage hikes and year-end reporting
October 1: Ontario minimum wage increases. Ontario's general rate rises to $17.95/hr (from $17.60). Ontario does not have a separate tipped employee rate.
October 1: Nova Scotia minimum wage increases again. A second bump to $17.00/hr (from the $16.75 set in April).
December 15: Fourth quarterly instalment payment. Final instalment for the tax year.
December 31: Ontario AODA compliance report deadline. 2026 is a reporting year under the Accessibility for Ontarians with Disabilities Act. If you have 20 or more employees in Ontario (including part-time and seasonal), you must file through the new online Accessibility Compliance Reporting Portal. The old PDF process is gone. Filing is a legal obligation; missing it can trigger enforcement action.
December 31: Year-end payroll preparation. Reconcile all employee records, verify total CPP/CPP2 and EI contributions, and prepare for T4/RL-1 filing in February.
The full 2026 compliance calendar at a glance
| Date | Deadline | Who |
|---|---|---|
| Jan 1 | CPP/CPP2/EI new thresholds in effect | All |
| Jan 1 | Front-of-package nutrition labels enforceable | Restaurants selling packaged products |
| Feb 28 | T4, T4A, RL-1 filing | All employers |
| Mar 15 | Q1 instalment payment | Businesses owing >$3K |
| Mar 31 | T2 corporate filing (Dec year-end) | Corporations |
| Apr 1 | Minimum wage: NB ($15.90), NL ($16.35), NS ($16.75), PEI ($17.00) | Atlantic provinces |
| Apr 1 | TFW/LMIA new rules in effect | Employers using TFW program |
| Apr 30 | Personal tax balance due | Sole proprietors |
| May 1 | Minimum wage: QC general $16.60, tipped $13.30 | Quebec |
| Jun 1 | Minimum wage: BC $18.25 | British Columbia |
| Jun 15 | Self-employed filing + Q2 instalment | Self-employed |
| Sep 15 | Q3 instalment payment | Businesses owing >$3K |
| Oct 1 | Minimum wage: ON $17.95 | Ontario |
| Oct 1 | Minimum wage: NS $17.00 (second increase) | Nova Scotia |
| Dec 15 | Q4 instalment payment | Businesses owing >$3K |
| Dec 31 | AODA compliance report | Ontario (20+ employees) |
What stays constant (but still catches people)
Some obligations aren't tied to a specific 2026 date but trip up restaurant owners year-round:
GST/HST remittance. Filing frequency depends on your annual revenue. Under $1.5 million: annual filing. $1.5M to $6M: quarterly. Over $6M: monthly. Missing a remittance triggers penalties and compound daily interest.
WSIB/WCB premiums. Workers' compensation is mandatory in every province for restaurant employees. Rates vary by province and classification. Premium reporting deadlines differ: Ontario (WSIB) requires annual reconciliation by March 31; other provinces have their own schedules.
Food handler certification. Provincial requirements vary, but most provinces require at least one certified food handler per shift. Certifications expire (typically every 5 years) and need renewal. Check your team's status.
Liquor licence renewals. Renewal periods vary by province. Ontario (AGCO), Quebec (RACJ), BC (LCLB), and Alberta (AGLC) each have their own timelines. Set a reminder 90 days before expiry.
Alberta minimum wage. Alberta's rate stays at $15.00/hr, unchanged since 2018. No increase has been announced for 2026.
The cost of missing one
A missed T4 filing for 25 employees can cost over $2,500 in penalties. A single OQLF language violation in Quebec can run $3,000. An LMIA application rejected because you only advertised for six weeks instead of eight wastes months of planning. And a Law 25 privacy breach with no notification procedures in place exposes you to penalties that could shut down a small operation.
None of these are dramatic. All of them are avoidable. The pattern is the same: the deadline exists, the information is public, and the penalty for missing it is disproportionate to the effort of meeting it.
This calendar covers the federal and major provincial deadlines. Your municipality may have additional requirements (business licence renewals, health inspections, patio permits). Build those into your own version.
When you're ready to take reservations, Trudy's Table is built for Canadian independents.
Sources: CRA 2026 Tax Deadlines, CNESST Minimum Wage, Littler: Canada Minimum Wage 2026, ESDC: Temporary Foreign Workers, CRA CPP Rates, CFIA: FOP Labelling, ECCC: Single-Use Plastics, Ogletree: AODA 2026, CFIB: Bill 96, BLG: Quebec Law 25.
Frequently Asked Questions
What are the 2026 minimum wage rates for restaurant workers across Canada?
Rates vary by province and effective date. Quebec's general rate is $16.60/hr (tipped: $13.30/hr) from May 1. Ontario rises to $17.95/hr on October 1. BC goes to $18.25/hr on June 1. Atlantic provinces increase on April 1 (ranging from $15.90 to $17.00). Alberta remains at $15.00/hr with no announced increase.
What changed in Canada's Temporary Foreign Worker program in 2026?
From April 1, 2026, low-wage LMIA applications require 8 weeks of advertising (up from 4), are blocked in metro areas with 6%+ unemployment, and employers are capped at 10% of their workforce for low-wage TFWs. Work permits were shortened from two years to one.
What privacy laws apply to Canadian restaurants in 2026?
Quebec's Law 25 is fully in force with penalties up to $25 million or 4% of global revenue. Any restaurant collecting customer data in Quebec needs a privacy officer, a published privacy policy, and breach notification procedures. Federally, PIPEDA still governs private-sector data collection in other provinces.
When is the AODA compliance report due in 2026?
December 31, 2026. Ontario businesses with 20 or more employees (including part-time and seasonal) must file through the new online Accessibility Compliance Reporting Portal. This is a legal obligation under the AODA.
Do I need to worry about front-of-package nutrition labels as a restaurant?
Only if you sell pre-packaged food products (bottled sauces, retail items, packaged goods). Food served on-site in a restaurant is exempt. The Health Canada nutrition symbol became enforceable January 1, 2026 for products high in saturated fat, sugars, or sodium.
