New Tax Filing and Tax Payment Deadlines

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New Tax Filing and Tax Payment Deadlines

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Updated May 25, 2020

Important Updates to Tax Filing and Tax Payment Deadlines

Federal and provincial governments have eased filing and payment deadlines to help businesses manage during the economic slowdown due to the Covid 19 pandemic. For a comprehensive list please visit the CRA website by clicking here.

Corporations (T2)

  • Tax return filing deadline for corporate returns due after March 18 and before June 1, 2020 has been extended to June 1, 2020. Tax return filing deadline for corporate returns that would otherwise have been due in June, July or August 2020 has been extended to September 1, 2020.
  • Tax payment deadline for Part 1 corporate tax balances due after March 18, 2020 has been extended to September 1, 2020.
  • Tax instalment payment date for amounts due after March 18 and before September 1, 2020 has been extended to September 1, 2020.
  • GST/HST payment date for amounts due after March 18th and before June 30th, 2020, has been extended until June 30th, 2020 (more details to follow).

Individuals (T1)

  • Tax return filing deadline (other than the self-employed and their spouse, if any) has been extended to June 1, 2020.
  • Tax payment deadline for personal tax balances due for 2019 has been extended to September 1, 2020.
  • Tax instalment payment date for amounts due after March 18 and before September 1, 2020 has been extended to September 1, 2020.

Self-employed individuals (T1)

  • Tax payment deadline for personal tax balances due for 2019 has been extended to September 1, 2020.
  • Tax instalment payment date for amounts due after March 18 and before September 1, 2020 has been extended to September 1, 2020.
  • GST/HST payment date for amounts due after March 18 and before June 1, 2020 has been extended until June 1, 2020 (more details to follow).

Trusts (T3)

  • Tax return filing deadline has been extended to May 1, 2020 for trusts with a December 31, 2019 year end.
  • Tax payment date for trust tax balances due for 2019 has been extended to September 1, 2020.
  • Tax instalment due date for amounts due after March 18 and before September 1, 2020 has been extended to September 1, 2020.

Partnerships (T5013)

  • Partnership return filing deadline has been extended to May 1, 2020

Entities with an NR4 reporting requirement

  • NR4 filing deadline has been extended to May 1, 2020

US Tax Filings for individuals

  • US federal tax return filing deadline is extended to July 15th, 2020.
  • The tax payment deadline for the federal personal tax balance due for 2019 is extended to July 15th, 2020.
  • The first 2020 installment payment date of April 15th 2020, has been extended to July 15th, 2020. All states are taking different relief measures regarding tax filing and payment deadlines. The American Institute of Certified Public Accountants (AICPA) outlines the latest developments on actions taken by each state – click here to view.