Due to the impact the COVID-19 pandemic has had on Canadian businesses and tax preparers, the Canada Revenue Agency (CRA), Revenu Québec and the Government of Alberta have extended some filing deadlines for corporations and trusts to September 1, 2020.
| Filing date |
June 1, 2020—Applies to returns that would otherwise have a filing due date after March 18 (March 17 for Québec) and before June 1, 2020. September 1, 2020—Applies to returns that would otherwise have a filing deadline in June, July, or August 2020. |
|---|---|
| Payment date |
September 1, 2020—Applies to balances and instalments under Part I of the Income Tax Act due on or after March 18 (March 17 for Québec) and before September 1, 2020. |
| Filing date (including the associated T3 information return) |
May 1, 2020—Applies to returns with a tax year end date of December 31, 2019. June 1, 2020—Applies to returns that would otherwise have a filing due date on March 31, or in April or May 2020. September 1, 2020—Applies to returns that would otherwise have a filing due date in June, July, or August 2020. |
|---|---|
| Payment date |
September 1, 2020—Applies to income tax balances and instalments due on or after March 18 (March 17 for Québec) and before September 1, 2020. Penalties and interest will not be applied if returns are filed and payments are made by September 1, 2020. |
For the latest information on filing deadlines, please consult the following pages: