Income tax filing and payment dates: CRA and COVID-19
Penalties and interest will not be charged if the deferred payment requirements are met by September 1, 2020. Penalties and interest relief will be considered on a case-by-case basis for income tax balances that are not covered by the COVID-19 relief provisions described below.
| Filing date for 2019 tax year | June 1, 2020 extended |
|---|---|
| Payment date for 2019 tax year | September 1, 2020 extendedIncludes the June 15, 2020, instalment payment for those who have to pay by instalments. |
| Filing date for 2019 tax year | June 15, 2020 unchanged |
|---|---|
| Payment date for 2019 tax year | September 1, 2020 extendedIncludes the June 15, 2020, instalment payment for those who have to pay by instalments. |
| Filing date for current tax year | June 1, 2020 extended Applies to corporations that would otherwise have a filing due date after March 18 and before June 1, 2020. |
|---|---|
| Payment date for current tax year | September 1, 2020 extended Applies to balances and instalments under Part 1 of the Income Tax Act due on or after March, 18 and before September 1, 2020. |
| Filing date for current tax year (including the associated T3 information return) | May 1, 2020 extended Applies to trusts with a tax year end date of December 31, 2019June 1, 2020 extended Applies to trusts that would otherwise have a filing due date in April or May. |
|---|---|
| Payment date for current tax year | September 1, 2020 extended Applies to income tax balances and instalments due on or after March 18 and before September 1, 2020 |
| Filing date | December 31, 2020 extended Applies to charities with Form T3010 due between March 18, 2020 and December 31, 2020 |
|---|---|
| Payment date | Not Applicable |
| Filing date for the 2019 NR4 information return | May 1, 2020 extended |
|---|---|
| Payment date | The 15th of each month following an amount paid or credited by residents of Canada to non-resident persons. unchanged |
| Payment date | See Payroll page for filing deadlines. unchanged |
|---|
| Filing date for the 2019 T5013 Partnership Information Return | May 1, 2020 extended |
|---|---|
| Filing date for the 2019 NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada information return | May 1, 2020 extended |
| Other information returns | June 1, 2020 extended Applies to other information returns that would otherwise be due after March 18, 2020, and before June 2020. |