COVID-19 and Tax Filing and Payment Due Dates

As a response to the pressure and hardship experienced by Canadian taxpayers during the COVID-19 outbreak, the Government of Canada has announced an extension of time for certain taxpayers to comply with their income tax filing and payment obligations.

The table below summarizes changes to income tax return filing due dates:

Types of Return Original Due Date New Due Date
2019 T1 Personal Return (for individuals other than self-employed individuals and their spouses) April 30, 2020 June 1, 2020
2019 T3 Return (for trusts with December 31, 2019 year end) March 31, 2020 May 1, 2020

The June 15, 2020 deadline for self-employed individuals and their spouses to file a T1 Personal Return is unchanged. Similarly, no extension of time for a corporation to file its T2 Corporation Return was announced.

The announcement did not clarify whether the extension also applies to election forms to be filed together with the applicable tax return, although we expect that this would be the case.

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