When to pay a balance you owe on your T3 return

Generally, you have to pay any taxes you owe on a T3 return no later than 90 days after the trust's tax year-end.

Your payment is considered on time if we receive it on or before the next business day.

When the due date for payment falls on a Saturday, Sunday or a public holiday recognized by the CRA, we consider your payment to be on time if we receive it on the next business day.

Payment due date extended for 2019 tax year

The payment deadline for the 2019 tax year is extended to September 30, 2020. This extension 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.

Final return

You have to pay any taxes you owe no later than 90 days after the trust's wind-up (discontinuation) date.

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