Extended Tax Filing and Payment Due Dates

In response to the economic disruption caused by COVID-19, the Federal and provincial governments have announced extensions to the various tax filing and payment due dates for both individuals and businesses.

Here’s a summary of the updated tax filing and payment due dates:

Individuals

  • Personal tax filing due date has been extended to June 1 from April 30
  • Payment of any tax balance owing for 2019 that would have been due on April 30 has been extended until September 1
  • For self-employed individuals, tax filing remains due on June 15 without any extension. However, June 15 individual instalment payment has been extended to September 1.

Businesses

  • Corporate tax filing due date has been extended to June 1 if the tax return is normally due between March 18 and June 1. Otherwise, the normal six-month filing due date applies.
  • For corporate tax payments due on or after March 18 (whether it is a balance due or an instalment payment), the due date has been extended to September 1.
  • No extension is granted on the tax filing of all GST/HST return. Please continue to file by the normal due dates.
  • GST/HST remittances have been extended to June 30 for amounts due between March 18 and before June 30. For monthly filer, this applies to remittance amounts collected for the February, March and April 2020 reporting periods. For quarterly filers, this applies to remittance amounts collected for the January 1, 2020 through March 31, 2020 reporting period. For annual filers, this applies to GST/HST payments or instalments due in March, April or May 2020.
  • For businesses registered in British Columbia, all PST filing and payment due dates are extended to September 30. In addition, businesses with payroll over $500,000 can defer their Employer Health Tax (EHT) payments until September 30.
  • Businesses registered in the province of Ontario will not incur interest or penalties on Employer Health Tax (EHT) for late payments or late returns filed between April 1 to August 31.

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