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Income Tax Filing and Payment Dates


SB Partners Admin on April 7, 2020 in COVID19

COVID-19: CRA INCOME TAX FILING AND PAYMENT DATES

Tax YearFiling Deadline
Payment Date

Individuals

2019 tax year

June 1, 2020

Sept 1, 2020*
Self-Employed Individuals
(Includes spouse)
2019 tax yearJune 15, 2020Sept 1, 2020**
Corporations
Filing due date after March 18, 2020 and before June 1, 2020
June 1, 2020Sept 1, 2020**
Trusts (2019)Tax year-end date December 31, 2019 May 1, 2020 Sept 1, 2020***
Trusts (2020)Filing due date in April or May June 1, 2020 Sept 1, 2020***
HST Returns
Filing due date on or after March 27, 2020
No changeJune 30, 2020****
Charities
Form T3010 due between March 18, 2020 and December 31, 2020
Dec 31, 2020 N/A
Part XIII non-resident tax2019 NR4 information return May 1, 202015th of each month following an amount paid to credited to non-resident
Partnerships 2019 T5013 Partnership Information ReturnMay 1, 2020N/A
Other Information Returns Filing due date after March 18, 2020 and before June 1, 2020 June 1, 2020N/A
Notice of Objections Filing due due date on or after March 18, 2020 June 30, 2020N/A

Note: Penalties and interest will not be charged if the deferred payment requirements are met

* Includes the June 15, 2020 instalment payment

** Includes balances and instalments under Part 1 tax only
                         
*** Applies to income tax balances and instalments due on or after March 18, 2020, and before September 1, 2020                       

**** No HST filing extension, however, CRA has mentioned they will not charge any penalties or interest until after June 30, 2020

Helpful Link:

https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/covid-19-filing-payment-dates.html#extend