Tax Deadlines

Tax Deadlines

*As of April 8, 2020

Tax Category

Filing Deadline

Payment Deadline

Individuals - 2019 tax year

June 1, 2020

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

Individuals (self-employed or spouse of self-employed) - 2019 tax year

Unchanged - June 15, 2020

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

Corporations - filing for current tax year

June 1, 2020 (for any corps whose returns would have been due after March 18 and before June 1, 2020)

September 1, 2020 (balances and instalments for most income tax amounts (Part 1 under the ITA) due on or after March, 18 and before September 2020)

GST/HST

Unchanged. However, CRA has stated that they won’t impose penalties where a return is filed late provided that it is filed by June 30th. No relief has been announced for any other GST/HST filings, such as elections or rebate claims.

June 30, 2020 (amounts due March 27 to June 30)

Trusts - for current tax year (including the associated T3 information return)

May 1, 2020 (trusts with tax year end of December 31, 2019)
June 1, 2020 (trusts that would otherwise have a filing due date in April or May)

September 1, 2020 (balances and i instalments due from March 18 to September 1, 2020)

Charities

December 31, 2020 (charities with T3010 due between March 18 and December 31)

N/A

PART XIII non-resident tax - 2019 NR4 information return

May 1, 2020

N/A

2019 T5013 Partnership Information Return

May 1, 2020

N/A

2019 NR4 Information Returns, Statement of Amounts Paid or Credited to Non-Residents of Canada information return

May 1, 2020

N/A

Other information returns (for example, T1134, T1135, T2054 and T2057)

June 1, 2020 (returns, elections, designations and information requests that would otherwise be due after March 18, 2020, and before June 2020, unless CRA specifically noted as having a different deadline)

N/A

Payroll remittances

Unchanged

Unchanged

Scientific Research and Experimental Development (SR&ED)

Unchanged

Unchanged

Apprenticeship Job Creation Tax Credit and other Investment Tax Credits

Unchanged

Unchanged