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

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Extended filing and payment deadlines

Note: some taxpayers may have received a Notice of Assessment that says the deadline for payment is April 30, 2020, which is incorrect.

Note: On May 15, it was announced that eligible Canadians who are presently receiving the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit and/or Canada child benefit (CCB) payments will continue to receive these payments until the end of September 2020. Benefit payments starting in July 2020 and those scheduled for August and September won’t be interrupted.

Due to the change in the tax deadline from April 30 to June 1, 2020, we expect many will need to take advantage of the extended deadline. Therefore, if the 2019 tax return is not assessed, and to allow time to calculate benefits and/or credits for the July to September 2020 payments, payment amounts will be based on information from 2018 tax returns.

If you receive an estimated benefit and/or credit payment based on your 2018 tax return(s), you’re still required to file your 2019 income tax return.

If we’re unable to assess your return by early September 2020, your estimated benefits and/or credits will stop in October 2020 and you’ll have to repay the estimated amounts that were issued to you starting in July 2020.

Individuals – Deadlines
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.

Deceased individuals – Deadlines
Deceased individuals – Deadlines For an individual who dies between January 1 and October 31, 2019, inclusive:
Filing date for 2019 tax year

June 1, 2020 Extended date

Payment date for 2019 tax year

September 1, 2020 Extended date

Deceased individuals – Deadlines - Table 2 For an individual who dies after October 2019 and before June 1, 2020:
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

Self-employed and their spouse or common law partner – Deadlines
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.

Deceased self-employed individuals – Deadlines
Deceased self-employed individuals – Deadlines For a self-employed individual who dies between January 1 and October 31, 2019, inclusive:
Filing date for 2019 tax year

June 15, 2020 unchanged

Payment date for 2019 tax year

September 1, 2020 Extended date

Deceased self-employed individuals – Deadlines - Table 2 For a self-employed individual who dies after October 2019 and before June 15:
Filing date for current tax year

The later between June 15, 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
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
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

Charities – Deadlines
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

Part XIII non-resident tax – Deadlines
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
Payroll remittances – Deadlines
payment date

See Payroll page for filing deadlines. unchanged

Information returns, elections, designations and information requests – Deadlines
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.

Processing delays for T1 paper returns – file online instead

New Temporary measures for T1 paper returns and adjustment requests – file online instead

CRA is experiencing significant delays in processing paper income tax and benefit returns.

File your 2019 taxes online by June 1, 2020 and register for direct deposit to get refunds faster and avoid interruptions to benefit and credit payments.

Submit your requests for changes electronically, using Change My Return in My Account or ReFILE. If you have already submitted a request to change your return by mail that has not been processed yet, you may be able to submit it again electronically.

New Temporary measure for paper returns

If you already filed a 2019 paper return that has not been processed yet, you can file it again online using NETFILE certified tax software. This does not include returns that the software says must be paper-filed or returns that are excluded from electronic filing.

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