Stay Ahead of 2026 Compliance Deadlines
As we enter 2026, staying on top of compliance deadlines is essential to maintaining smooth operations and avoiding costly penalties. Regulatory requirements continue to grow in complexity, particularly for private fund managers operating across multiple jurisdictions.
At Pinnacle, we recognize these challenges and are committed to supporting your organization every step of the way. Below is a summary of key compliance deadlines for Canadian, U.S., and Cayman Islands funds, with a primary focus on private funds. While this list is not exhaustive, and certain filings may be eligible for extensions, it provides a practical roadmap for the year ahead.
Key Compliance Deadlines for Canadian Funds
30 January 2026
Annual Form 45-106F1 Reporting Deadline
This filing reports distributions of securities made under prospectus exemptions.
Filing Body: Canadian Securities Administrators (CSA)
Form: Form 45-106F1
2 March 2026
(As 28 February falls on a weekend)
T5 Slip Distribution Deadline
T5 slips report investment income such as interest and dividends earned by investors.
Filing Body: Canada Revenue Agency (CRA)
Form: T5 Slip
T5008 Reporting Deadline
Reports transactions related to securities dispositions, including sales and redemptions.
Filing Body: Canada Revenue Agency (CRA)
Form: T5008 Slip
31 March 2026
T5013 Filing Deadline for Partnerships
Reports partnership income, losses, and other financial details to investors and the CRA.
Filing Body: Canada Revenue Agency (CRA)
Form: T5013 Slip
T3 Slip Distribution Deadline for Trusts
Reports income distributed to trust beneficiaries, including investment income and capital gains.
Filing Body: Canada Revenue Agency (CRA)
Form: T3 Slip
1 May 2026
CRS and FATCA Reporting Deadline
Provides information on accounts held by non-residents to meet CRS and FATCA requirements.
Filing Body: Canada Revenue Agency (CRA)
30 June 2026
GST/HST Returns Deadline for SLFIs
Applies to Selected Listed Financial Institutions (SLFIs) reporting GST/HST charged and remitted.
Filing Body: Canada Revenue Agency (CRA)
15 October 2026
SLFI Investor Outreach Deadline
SLFIs must collect residency and related information from investors to correctly apply GST/HST (and QST, where applicable).
Filing Body: Canada Revenue Agency (CRA)
U.S. Short Sale Disclosure – Important Timing Update
Enhanced Short Sale Disclosure (Form SHO)
Institutional investment managers engaging in equity short sales above specified thresholds are required to file Form SHO under SEC Rule 13f-2.
The SEC has extended the compliance timeline. The first required filings are due in February 2028.
Filing Body: U.S. Securities and Exchange Commission (SEC)
Form: Form SHO
How Pinnacle Supports Canadian Fund Compliance
Pinnacle provides comprehensive compliance support for Canadian funds, including:
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Timely preparation and distribution of T5, T3, and T5008 slips
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Preparation and filing of Form 45-106F1
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CRS and FATCA reporting
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Support for T5013 filings and GST/HST returns
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Assistance with Form SHO preparation and coordination
Key Compliance Deadlines for U.S. Funds
2 February 2026
(As 31 January falls on a weekend)
Form 1099 Reporting Deadline
Reports investment income, including dividends, interest, and proceeds from securities sales.
Filing Body: Internal Revenue Service (IRS)
Form: Form 1099
16 March 2026
(As 15 March falls on a weekend)
Schedule K-1 Reporting Deadline
Reports each partner’s share of income, deductions, and credits.
Filing Body: Internal Revenue Service (IRS)
Form: Schedule K-1
31 March 2026
Form ADV Annual Updating Amendment
Requires registered investment advisers to update firm and business information.
Filing Body: U.S. Securities and Exchange Commission (SEC)
Form: Form ADV
30 April 2026
Form PF Filing Deadline
Reports fund financial condition, leverage, and systemic risk exposure.
Filing Body: U.S. Securities and Exchange Commission (SEC)
Form: Form PF
How Pinnacle Supports U.S. Fund Compliance
Our U.S. regulatory support includes:
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Preparation and filing of Form 1099s
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Assistance with Schedule K-1 preparation and investor distribution
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Support for Form PF submissions
Key Compliance Deadlines for Cayman Islands Funds
30 June 2026
Audited Financial Statements
Annual audited financial statements are required for all mutual and private funds.
Filing Body: Cayman Islands Monetary Authority (CIMA)
Fund Annual Return (FAR) Filing
Reports subscriptions, redemptions, asset allocation, and leverage.
Filing Body: Cayman Islands Monetary Authority (CIMA)
Portal: REEFS
31 July 2026
CRS and FATCA Reporting Deadline
Reports financial accounts held by foreign individuals and entities.
Filing Body: Cayman Islands Tax Information Authority (TIA)
Portal: DITC
15 September 2026
CRS Compliance Form Deadline
Confirms completion of CRS reporting obligations.
Filing Body: Cayman Islands Tax Information Authority (TIA)
Portal: DITC
How Pinnacle Supports Cayman Islands Compliance
Pinnacle simplifies Cayman regulatory obligations by:
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Preparing annual financial statements
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Coordinating with auditors for timely submission of audited statements and FAR filings
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Preparing and filing CRS and FATCA reports
Simplify Your 2026 Compliance with Pinnacle
Need Help Navigating 2026 Deadlines?
With regulatory obligations spanning Canada, the United States, and the Cayman Islands, compliance calendars can quickly become overwhelming. Missed deadlines can result in penalties, reputational risk, and operational disruption.
Pinnacle specializes in simplifying compliance for private fund managers. We ensure filings are accurate, timely, and aligned with regulatory expectations—while coordinating with auditors, managing extensions, and navigating complex filing systems on your behalf.
Contact Joanne Remillard at [email protected] or 1-604-559-8920 to learn more about how our tailored services can make 2026 your most seamless year yet.