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.
Note: some taxpayers may have received a Notice of Assessment that says the deadline for payment is April 30, 2020, which is incorrect.
Due dates for:
Filing date for 2019 tax year | June 1, 2020 extended |
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Payment date for 2019 tax year | September 1, 2020 extended Includes the June 15, 2020, instalment payment for those who have to pay by instalments. |
Filing date for 2019 tax year | June 15, 2020 unchanged |
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Payment date for 2019 tax year | September 1, 2020 extended Includes the June 15, 2020, instalment payment for those who have to pay by instalments. |
Filing date for current tax year | June 1, 2020 extended |
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Payment date for current tax year | September 1, 2020 extended |
Filing date for current tax year (including the associated T3 information return) | May 1, 2020 extended June 1, 2020 extended |
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Payment date for current tax year | September 1, 2020 extended |
Filing date | December 31, 2020 extended |
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Payment date | Not Applicable |
Filing date for the 2019 NR4 information return | May 1, 2020 extended |
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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 |
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Filing date for 2019 information returns under Part XVIII and Part XIX of the Income Tax Act | September 1, 2020 extended |
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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, elections, designations and information requests | June 1, 2020 extended |