April 2, 2020

New Tax Deadlines

Because of COVID-19, the government has changed some, but not all tax filing deadlines in 2020. Below is a summary of these changes.

Income tax filing and payment dates: CRA and COVID-19

Penalties and interest will not be charged if the deferred payment requirements are met by September 1, 2020. Penalties and interest relief will be considered on a case-by-case basis for income tax balances that are not covered by the COVID-19 relief provisions described below.

Individuals – Due dates

 Filing date for 2019 tax yearJune 1, 2020 – extended
 Payment date for 2019 tax yearSeptember 1, 2020 – extended
Includes the June 15, 2020, instalment payment for those who have to pay by instalments.

Self-employed and their spouse or common law partner – Due dates

 Filing date for 2019 tax yearJune 15, 2020 – unchanged
 Payment date for 2019 tax yearSeptember 1, 2020 – extended
Includes the June 15, 2020, installment payment for those who have to pay by installments.

Corporations – Due dates

 Filing date for current tax yearJune 1, 2020 – extended
Applies to corporations that would otherwise have a filing due date after March 18 and before June 1, 2020.
 Payment date for current tax yearSeptember 1, 2020 – extended
Applies to balances and installments under Part 1 of the Income Tax Act due on or after March, 18 and before September 1, 2020.

Trusts – Due dates

 Filing date for current tax year (including the associated T3 information return)May 1, 2020 – extended
Applies to trusts with a tax year end date of December 31, 2019
June 1, 2020 – extended
Applies to trusts that would otherwise have a filing due date in April or May.
 Payment date for current tax yearSeptember 1, 2020 – extended
Applies to income tax balances and installments due on or after March 18 and before September 1, 2020

Charities – Due dates

 Filing dateDecember 31, 2020 – extended
Applies to charities with Form T3010 due between March 18, 2020 and December 31, 2020
 Payment dateNot Applicable

Part XIII non-resident tax – Due dates

 Filing date for the 2019 NR4 information returnMay 1, 2020 – extended
 Payment dateThe 15th of each month following an amount paid or credited by residents of Canada to non-resident persons. unchanged

Payroll remittances – Due dates

 Payment dateSee Payroll page for filing deadlines. unchanged

Information returns

 Filing date for the 2019 T5013 Partnership Information ReturnMay 1, 2020 – extended
 Filing date for the 2019 NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada information returnMay 1, 2020 – extended
 Other information returnsJune 1, 2020 – extended
Applies to other information returns that would otherwise be due after March 18, 2020, and before June 2020.