2019 Tax Year - Filing & Payment Deadlines

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Individuals

• Deadlines 

  • Filing date for 2019 tax year

    • June 1, 2020 Extended date

  • Payment date for 2019 tax year

    • September 1, 2020 Extended date

    • Includes the June 15, 2020, instalment payment for those who have to pay by instalments.

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Self-employed and their spouse or common law partner

• Deadlines 

  • Filing date for current tax year

    • June 15, 2020 unchanged

  • Payment date for current tax year

    • September 1, 2020 Extended date

    • Applies to balances and instalments under Part 1 of the Income Tax Act due on or after March 18 and before September 1, 2020.

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Deceased individuals

• Deadlines 

  • Filing date for current tax year

    • The later between June 1, 2020 or six months after their day of death

  • Payment date for current tax year

    • The later between September 1, 2020 or six months after their day of death.

 

Corporations

• Deadlines

  • Filing date for 2019 tax year

    • June 1, 2020 Extended date

    • Applies to corporations that would otherwise have a filing due date after March 18 and before June 1, 2020.

  • Payment date for 2019 tax year

    • September 1, 2020 Extended date

    • Applies to balances and instalments under Part I of the Income Tax Act due on or after March 18 and before September 1, 2020.

 

Trusts

• Deadlines 

  • Filing date for current tax year (including the associated T3 information return)

    • May 1, 2020 Extended date

      • Applies to trusts with a tax year end date of December 31, 2019

    • June 1, 2020 Extended date

      • 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 date

      • Applies to income tax balances and instalments due on or after March 18 and before September 1, 2020

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Charities

• Deadlines 

  • Filing date

    • December 31, 2020 Extended date

      • Applies to charities with Form T3010 due between March 18, 2020 and December 31, 2020

  • Payment date

    • Not Applicable

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Part XIII non-resident tax

• Deadlines

  • Filing date for the 2019 NR4 information return

    • May 1, 2020 Extended date

  • Payment date

    • The 15th of each month following an amount paid or credited by residents of Canada to non-resident persons. unchanged

 

Payroll Remittances

• Deadlines payment date

  • See Payroll page for filing deadlines. unchanged

 

Information returns, elections, designations and information requests

• Deadlines 

  • Filing date for 2019 information returns under Part XVIII and Part XIX of the Income Tax Act

    • September 1, 2020 Extended date

  • Filing date for the 2019 T5013 Partnership Information Return

    • May 1, 2020 Extended date

  • Filing date for the 2019 NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada information return

    • May 1, 2020 Extended date

  • Other information returns, elections, designations and information requests

    • June 1, 2020 Extended date

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

 

Penalties and interest relief for extended deadlines

Penalties and interest will not be charged if payments are made by the extended deadlines of September 1, 2020. Penalties and interest relief will be considered on a case-by-case basis for income tax balances that are not listed above.

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All information above has been sourced from CRA's website

https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/covid-19-filing-payment-dates.html