Tax Filing and Payment Deadlines Extended

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 yearJune 1, 2020 extended
 Payment date for 2019 tax yearSeptember 1, 2020 extendedIncludes the June 15, 2020, instalment payment for those who have to pay by instalments.
 Filing date for 2019 tax yearJune 15, 2020 unchanged
 Payment date for 2019 tax yearSeptember 1, 2020 extendedIncludes the June 15, 2020, instalment payment for those who have to pay by instalments.
 Filing date for current tax yearJune 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 yearSeptember 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 yearSeptember 1, 2020 extended
Applies to income tax balances and instalments due on or after March 18 and before September 1, 2020
 Filing dateDecember 31, 2020 extended
Applies to charities with Form T3010 due between March 18, 2020 and December 31, 2020
 Payment dateNot Applicable
 Filing date for the 2019 NR4 information returnMay 1, 2020 extended
 Payment dateThe 15th of each month following an amount paid or credited by residents of Canada to non-resident persons. unchanged
 Payment dateSee Payroll page for filing deadlines. unchanged
 Filing date for the 2019 T5013 Partnership Information ReturnMay 1, 2020 extended
 Filing date for the 2019 NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada information returnMay 1, 2020 extended
 Other information returnsJune 1, 2020 extended
Applies to other information returns that would otherwise be due after March 18, 2020, and before June 2020.

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