Tax filing due date changes due to COVID-19

Here are some important tax due dates you need to know, so that you can prepare your taxes before deadline

CRA mentioned that 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.

1. For Individuals

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

2. Self-employed and their spouse or common law partner

Filing date for 2019 tax year – June 15, 2020 (unchanged)

Payment date for 2019 tax year – to September 1, 2020 (extended). Includes the June 15, 2020, instalment payment for those who have to pay by instalments.

3. For corporations

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 1, 2020 (extended). Applies to balances and instalments under Part 1 of the Income Tax Act due on or after March, 18 and before September 1, 2020.

4. For trusts

Filing date for current tax year (including the associated T3 information return)

  • Extended to May 1, 2020 – Applies to trusts with a tax year end date of December 31, 2019
  • Extended to June 1, 2020 – Applies to trusts that would otherwise have a filing due date in April or May.

Payment date for current tax year – September 1, 2020 (extended). Applies to income tax balances and instalments due on or after March 18 and before September 1, 2020.

5. For charities

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

6. Part XIII non-resident tax

Filing date for the 2019 NR4 information return – May 1, 2020 (extended)

Payment date remains unchanged – The 15th of each month following an amount paid or credited by residents of Canada to non-resident persons.

7. Payroll remittances

Payment due date remains unchanged

8. Information returns

Extended to May 1, 2020 – Filing date for the 2019 T5013 Partnership Information Return.

Extended to May 1, 2020 – Filing date for the 2019 NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada information return

Extended to June 1, 2020 – Other information returnsApplies to other information returns that would otherwise be due after March 18, 2020, and before June 2020.