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

2020-04-18

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

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

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
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, 2019

June 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 2019 information returns under Part XVIII and Part XIX of the Income Tax Act

September 1, 2020 extended

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
Unless otherwise noted, applies to other information returns, elections, designations and information requests that are due after March 18, 2020, and before June 2020.