Provincial Tax

Provincial Tax

*As of April 8, 2020

Tax Category

Filing Deadline

Payment Deadline

Most provinces and territories

Most provinces and territories With the exception of Quebec (which has separate income tax filings for all taxpayers) and Alberta (which has separate corporate income tax filings), the provinces’ income tax filings are incorporated in the tax returns filed with, and administered by, the Canada Revenue Agency. Alberta and Quebec have announced exceptions similar to the Federal extensions, as set out above below.

Alberta - Corporations - filing for current tax year

June 1, 2020 (for any corporations that would have had a due date after March 18 and before June 1, 2020)

August 31, 2020

Quebec - Individuals - 2019 tax year

June 1, 2020

September 1, 2020 (including June 15, 2020 instalment payment)

Quebec - Corporations - filing for current tax year

June 1, 2020 (for any corporations that would have had a due date between March 17 and May 31)

September 1, 2020 (balances and instalments due between March, 17 and August 31)

Quebec - Partnership Information Return

May 1, 2020*

Quebec - GST/HST and QST

Unchanged. No penalty will be levied if filed by June 30, 2020, for returns due between March 27 and June 1

June 30, 2020 (balances and instalments related to returns normally filed between March 27 and June 1)

* Quebec originally announced a due date of March 31, 2020, but subsequently extended the deadline to May 1, 2020, to follow the Federal extensions.