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 year	June 1, 2020 – extended
Payment date for 2019 tax year	September 30, 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 year	June 15, 2020 – unchanged
Payment date for 2019 tax year	September 30, 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 year	June 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 year	September 30, 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 year	September 30, 2020 – extended Applies to income tax balances and installments due on or after March 18 and before September 1, 2020

Charities – Due dates

Filing date	December 31, 2020 – extended Applies to charities with Form T3010 due between March 18, 2020 and December 31, 2020
Payment date	Not Applicable

Part XIII non-resident tax – Due dates

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

Payroll remittances – Due dates

Payment date	See Payroll page for filing deadlines. unchanged

Information returns

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