Income Tax Filing and Payment Deadlines (not HST or Payroll)

Individuals

Filing Date June 1 2020

Payment date for 2019 tax year - September 1 2020 - Includes the June 15 2020 installment payment for those who have to pay by installments.

Self-employed and their spouse or common law partner

Filing Date - June 15 2020

Payment date for 2019 tax year - September 1 2020 - includes the June 15 2020 installment payment for those who have to pay by installments.

Businesses Incorporated

Filing Date - June 1 2020 - applies to corporations that would otherwise have a filing date after March 18 and before June 1 2020

Payment date - September 1 2020 - 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

For trusts with a taxation year end of December 31, 2019, the filing due date of March 31, 2020, will be deferred to May 1, 2020.

Furthermore, all trusts that have an upcoming income tax balance due date or an income tax installment payment due date before September 1, 2020, will have their payment due date effectively extended to September 1, 2020.

Penalty and interest implications for upcoming trust tax obligations not covered by the relief described above will be considered by the CRA on a case-by-case basis.

Charities

The Charities Directorate is extending the filing deadline to December 31, 2020, for all charities with a Form T3010, Registered Charity Information Return due between March 18, 2020 and December 31, 2020.


HST Filing and Deadlines

No change to filing deadlines but payments can be deferred to June 30 2020

Payroll Filings

No change to any filing or payment deadlines.