CRA extended income tax filing and payment due dates because of COVID-19.
Individuals – Due dates
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.
Self-employed and their spouse or common law partner – Due dates
Filing date for 2019 tax yearJune 15, 2020 unchanged
Payment date for 2019 tax yearSeptember 1, 2020 extended Includes the June 15, 2020, instalment payment for those who have to pay by instalments.
Corporations – Due dates
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.
Trusts – Due dates
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
Charities – Due dates Filing date December 31, 2020 extended Applies to charities with Form T3010 due between March 18, 2020 and December 31, 2020 Payment dateNot Applicable
Part XIII non-resident tax – Due dates
Filing date for the 2019 NR4 information return May 1, 2020 extended
Payment dateThe 15th of each month following an amount paid or credited by residents of Canada to non-resident persons. unchanged
Payroll remittances – Due dates
Payment dateSee Payroll page for filing deadlines. unchanged
Information returns
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 June 1, 2020 extended Applies to other information returns that would otherwise be due after March 18, 2020, and before June 2020.