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Income tax filing and payment deadlines: CRA and COVID-19

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Extended filing and payment deadlines

The CRA is further extending the payment due date for 2019 individual tax returns and 2019 or 2020 corporation, or trust returns, as well as for instalment payments, from September 1, 2020, to September 30, 2020.

The previously-extended filing due dates for individual, corporation, and trust income tax returns remain unchanged. The CRA encourages everyone to file their income tax returns as soon as possible, even though payment deadlines are being extended. However, recognizing the difficult circumstances faced by Canadians, the CRA will not charge late-filing penalties where a 2019 individual return or a 2019 or 2020 corporation, or trust return is filed late as long as it is filed by September 30, 2020.

The extensions to the filing due date for income tax returns detailed below also apply to forms T106 and T1135, and any elections, forms, and schedules that must be filed with the return.

The CRA will also waive arrears interest on existing tax debts related to individual, corporation, and trust income tax returns from April 1, 2020, to September 30, 2020, and from April 1, 2020, to June 30, 2020, for Goods and Services Tax/Harmonized Sales Tax (GST/HST) returns. While this measure for existing tax debts does not cancel penalties and interest already assessed on a taxpayer’s account prior to this period, it will ensure that a taxpayer’s existing tax debt will not grow through interest charges during this difficult time.

Notes

  • Some taxpayers may have received a Notice of Assessment that says the deadline for payment is April 30, 2020 or September 1, 2020, which is now incorrect.
  • On May 15, it was announced that eligible Canadians who are presently receiving the GST/HST credit and/or Canada child benefit (CCB) payments will continue to receive these payments until the end of September 2020. Benefit payments starting in July 2020 and those scheduled for August and September won’t be interrupted.
  • If we’re unable to assess your 2019 return by early September 2020, your estimated benefits and/or credits will stop in October 2020 and you’ll have to repay the estimated amounts that were issued to you starting in July 2020.
  • By extending the deadlines for federal returns and instalments, the CRA is also extending the deadlines for provincial/territorial individual, trust, and corporate returns and instalments. Note that the CRA does not administer Quebec tax, nor Alberta corporate tax.

Individuals – Deadlines

Filing date for 2019 tax year

June 1, 2020

The CRA is seeking tax returns from individuals by June 1, 2020 in order to ensure accurate federal and provincial benefits payments.

This extension also applies to forms T106 and T1135, and any elections, forms and schedules that must be filed with the return.

Payment date for 2019 tax year

September 30, 2020 Futher extended as of July 27

Penalties (including late-filing penalties) and interest will not be applied if returns are filed and payments are made by September 30, 2020. This also applies to the June 15 and September 15, 2020, instalment payments for those who have to pay by instalments.

Deceased individuals – Deadlines

If the death occurred between January 1 and October 31, 2019, inclusive:
Filing date for 2019 tax year

June 1, 2020 Extended date

Payment date for 2019 tax year

September 30, 2020 Further extended as of July 27

Penalties (including late-filing penalties) and interest will not be applied if returns are filed and payments are made by September 30, 2020.

If the death occurred after October 2019 and before June 1, 2020:
Filing date for 2019 tax year

The later of June 1, 2020 or six months after their day of death.

Payment date for 2019 tax year

The later of September 30, 2020 or six months after their day of death.

Penalties (including late-filing penalties) and interest will not be applied if returns are filed and payments are made by the later of September 30, 2020 or six months after their day of death.

Self-employed and their spouse or common law partner – Deadlines

Filing date for 2019 tax year

June 15, 2020 Unchanged

The CRA is seeking T1 returns by June 15, 2020 for sole proprietors in order to ensure accurate federal and provincial benefits payments.

Payment date for 2019 tax year

September 30, 2020 Further extended as of July 27

Penalties (including late-filing penalties) and interest will not be applied if returns are filed and payments are made by September 30, 2020. This also applies to the June 15 and September 15, 2020, instalment payments for those who have to pay by instalments.

Deceased self-employed individuals – Deadlines

If the death occurred between January 1 and October 31, 2019, inclusive:
Filing date for 2019 tax year

June 15, 2020 Unchanged

Payment date for 2019 tax year

September 30, 2020 Further extended as of July 27

Penalties (including late-filing penalties) and interest will not be applied if returns are filed and payments are made by September 30, 2020.

If the death occurred after October 2019 and before June 15, 2020:
Filing date for 2019 tax year

The later between June 15, 2020 or six months after their day of death.

Payment date for 2019 tax year

The later of September 30, 2020 or six months after their day of death.

Penalties (including late-filing penalties) and interest will not be applied if returns are filed and payments are made by the later of September 30, 2020 or six months after their day of death.

Corporations – Deadlines

Filing date for the current tax year

June 1, 2020 Extended date

Applies to corporations that would otherwise have a filing deadline after March 18 and before May 31, 2020.

September 1, 2020 Extended date

Applies to corporations that would otherwise have a filing deadline on May 31, or in June, July, or August 2020.

This extension also applies to forms T106 and T1135, and any elections, forms and schedules that must be filed with the return.

Payment date for the current tax year

September 30, 2020 Further extended as of July 27

Applies to balances and instalments due on or after March 18 and before September 30, 2020. Penalties and interest will not be applied if returns are filed and payments are made by September 30, 2020.

Trusts – Deadlines

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

May 1, 2020 Extended date

Applies to trusts with a tax year end date of December 31, 2019

June 1, 2020 Extended date

Applies to trusts that would otherwise have a filing due date after March 30 and before May 31, 2020.

September 1, 2020 Extended date

Applies to trusts that would otherwise have a filing due date on May 31, or in June, July, or August 2020.

This extension also applies to forms T106 and T1135, and any elections, forms and schedules that must be filed with the return.

Payment date for the current tax year

September 30, 2020 Further extended as of July 27

Applies to income tax balances and instalments due on or after March 18 and before September 30, 2020. Penalties and interest will not be applied if returns are filed and payments are made by September 30, 2020.

This also applies to the Part XIII remittance requirement associated with income paid or payable to non-resident beneficiaries.

Charities – Deadlines

Filing date

December 31, 2020 Extended date

Applies to charities with Form T3010 due between March 18, 2020 and December 31, 2020

Payment date

Not Applicable

Part XIII non-resident tax – Deadlines

Filing date for the 2019 NR4 information return

May 1, 2020 Extended date

Payment date

The 15th of each month following an amount paid or credited by residents of Canada to non-resident persons. Unchanged

Section 216(4) – Deadlines

Filing date for 2019 tax year

September 1, 2020 Extended date

Applies to non-resident taxpayers electing under section 216(4) who would otherwise have a filing deadline of June 30, 2020.

Payment date for 2019 tax year

September 30, 2020 Further extended as of July 27

Penalties (including late-filing penalties) and interest will not be applied if returns are filed and payments are made by September 30, 2020.

Section 217 – Deadlines

Filing date for 2019 tax year

September 1, 2020 Extended date

Applies to non-resident taxpayers electing under section 217 who would otherwise have a filing deadline of June 30, 2020.

Payment date for 2019 tax year

September 30, 2020 Further extended as of July 27

Penalties (including late-filing penalties) and interest will not be applied if returns are filed and payments are made by September 30, 2020.

Payroll remittances – Deadlines

Payment date

See Payroll page for filing deadlines. Unchanged

Information returns, elections, designations and information requests – Deadlines

Filing date for 2019 information returns under Part XVIII and Part XIX of the Income Tax Act

September 1, 2020 Extended date

Filing date for the 2019 (for individuals) or 2019 and 2020 (for corporations) T5013 Partnership Information Return

May 1, 2020 Extended date

Applies to partnerships that would normally have a March 31 filing deadline.

June 1, 2020 Extended date

Applies to partnerships that would normally have a filing deadline after March 31 and before May 31, 2020.

September 1, 2020 Extended date

Applies to partnerships that normally have a filing deadline on May 31, or in June, July, or August 2020.

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

May 1, 2020 Extended date

Other information returns, elections, designations and information requests

June 1, 2020 Extended date

Unless otherwise noted, applies to other information returns, elections, designations and information requests that would have been due after March 18 and before May 31, 2020.

September 1, 2020 Extended date

Unless otherwise noted, applies to other information returns, elections, designations and information requests that would have been due on May 31, or in June, July, or August 2020.

Penalties and interest will not be applied if information returns, elections, designations, and information requests are filed and payments are made by September 1, 2020.

Other income tax debts, including:

  • Tax in respect of Registered Investments (Parts X.2)
  • Tax in respect of overpayments to Registered Education Savings Plan (Part X.4)
  • Payments under Registered Education Savings Plan (Part X.5)
  • Tax on Carved-Out income (Part XII.1)
  • Tax on Investment Income of Life Insurers (Part XII.3)
  • Recovery of labour-sponsored funds tax credit (Part XII.5)
Payment date

September 30, 2020 Extended as of July 27

Applies to balances due on or after March 18, 2020, and before September 30, 2020.

Existing debt

The CRA will also waive arrears interest on existing tax debts related to these parts of the Income Tax Act from April 1, 2020, to September 30, 2020.

Penalties and interest relief for extended deadlines

Penalties and interest will not be charged if payments are made by the extended deadlines of September 30, 2020. This includes the late-filing penalty as long as the return is filed by September 30, 2020. Penalties and interest relief will be considered on a case-by-case basis for income tax balances that are not listed above.

The CRA will also waive arrears interest on existing tax debts related to individual, corporation, and trust income tax returns from April 1, 2020, to September 30, 2020, and from April 1, 2020, to June 30, 2020, for GST/HST returns.

Processing delays for individual income tax paper returns – file online instead

Temporary measures for individual income tax paper returns and adjustment requests – file online instead

CRA is experiencing delays in processing paper income tax and benefit returns.

File your 2019 taxes online as soon as possible and register for direct deposit to get refunds faster and avoid interruptions to benefit and credit payments.

Submit your requests for changes electronically, using Change My Return in My Account or ReFILE. If you have already submitted a request to change your return by mail that has not been processed yet, you may be able to submit it again electronically.

Temporary measure for paper returns

If you already filed a 2019 paper return that has not been processed yet, you can file it again online using NETFILE certified tax software. This does not include returns that the software says must be paper-filed or returns that are excluded from electronic filing.

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