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) |
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 |
