COVID-19: CRA INCOME TAX FILING AND PAYMENT DATES
Tax Year | Filing Deadline | Payment Date | |
---|---|---|---|
Individuals | 2019 tax year | June 1, 2020 | Sept 30, 2020* |
Self-Employed Individuals (Includes spouse) | 2019 tax year | June 15, 2020 | Sept 30, 2020** |
Corporations | Filing due date after March 18, 2020 and before June 1, 2020 | June 1, 2020 | Sept 30, 2020** |
Corporations | Filing due date in June, July or August 2020 | Sept 1, 2020 | Sept 30, 2020** |
Trusts (2019) | Tax year-end date December 31, 2019 | May 1, 2020 | Sept 30, 2020*** |
Trusts (2020) | Tax year-end having a filing due date after March 30 and before May 31, 2020 | June 1, 2020 | Sept 30, 2020*** |
Trusts (2020) | Tax year-end having a filing deadline on May 31, in June, July, or August 2020 | Sept 1, 2020 | Sept 30, 2020*** |
HST Returns | Filing due date on or after March 27, 2020 | No change | June 30, 2020**** |
Charities | Form T3010 due between March 18, 2020 and December 31, 2020 | Dec 31, 2020 | N/A |
Part XIII non-resident tax | 2019 NR4 information return | May 1, 2020 | 15th of each month following an amount paid or credited to non-resident |
Partnerships | Applies to partnerships that normally have a March 31, filing deadline | May 1, 2020 | N/A |
Partnerships | Applies to partnerships that would normally have a filing deadline after March 31, and before May 31, 2020 | June 1, 2020 | N/A |
Partnerships | Applies to partnership that normally have a filing deadline on May 31, or in June, July or August 2020 | Sept 1, 2020 | N/A |
Other information Returns, elections, designations and information requests | Filing due date after March 18, 2020 and before May 31, 2020 | June 1, 2020 | N/A |
Other information Returns, elections, designations and information requests | Unless otherwise noted, applies to other information returns elections designations and information requests that are due on May 31, or in June, July or August 2020 . | Sept 1, 2020 | N/A***** |
Notice of Objections | Filing due due date on or after March 18, 2020 | June 30, 2020 | N/A |
Note: Penalties and interest will not be charged if the deferred payment requirements are met. The CRA is also waiving interest on existing tax debts related to individual, corporate, and trust income tax returns from April 1, 2020, to September 30, 2020 and from April 1, 2020, to June 30, 2020, for goods and services tax/harmonized sales tax (GST/HST) returns.
*Penalties and Interest (including late filing penalties) will not be charged if returns are filed and payments made by September 30, 2020. Includes the June 15, 2020, and September 15, 2020 instalment payment and applies to form T1135, any elections, forms and schedules that must be filed with the return, provided that they are filed by September 30, 2020
** Includes balances and instalments under Part 1 tax only. For 2019 T2 corporate return, the extension of the filing deadlines applies for all purposes, such as form T106, T1135, and any elections, forms and schedules that must be filed with the corporate return.
*** Applies to income tax balances and instalments due on or after March 18, 2020, and before September 30, 2020. Penalties and Interest will not be charged if returns are filed and payments made by September 30, 2020.
**** No HST fling extension, however CRA has mentioned they will not charge any penalties or interest until after June 30, 2020
****** Penalties and interest will not be applied if information returns, elections, designations, and information requests are filed and payments are made by September 1, 2020