|Jurisdiction||Tax Extension||Website Link||Tax Filings - Extended Due Date||Tax Payments - Extended Due Date||Type||Notes||Last Modified|
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|03/19/20 3:30 PM|
|Yes||https://www.alberta.ca/covid-19-support-for-employers.aspx||June 1, 2020 - Corporate Income Tax (where otherwise due before June 1)|
September 1, 2020 - Corporate Income Tax (where otherwise due in June, July or August)
|September 30, 2020||Corporate Income Tax|
Education Property Tax
Fuel Tax under IFTA
|Due date for filing corporate income tax returns due after March 18 and before June 1 extended to June 1, 2020. In addition, corporate income tax return due date extended to September 1, 2020 for returns otherwise due in June, July or August of 2020. Similarly, deadlines for Notices of Objection extended to June 30, 2020.|
Corporate income tax installment payments and balances due originally deferred (from March 19) until August 31, with due dates later extended to September 30, 2020.
Planned increase to education property tax rates on hold. Collection of non-residential education property tax deferred for 6 months. Employers can defer WCB premiums for 2020 until 2021, with 50% reduction for small and medium businesses.
Tourism levy remittances coming due between March 27 and August 31 may be deferred until August 31, 2020. In addition, under an abatement, operators may retain all tourism levy amounts collected on accommodations purchased between March 1 and December 31, 2020. A refund may be available for any tourism levy previously collected and remitted in respect of accommodation purchased on or after March 1, 2020.
Due date for IFTA quarterly tax return (fuel tax) for first quarter of 2020 extended from April 30 to June 30, 2020.
|08/10/20 10:45 AM|
|Yes||https://www2.gov.bc.ca/gov/content/taxes/tax-changes/covid-19-tax-changes||September 30, 2020|
September 1, 2020 - Logging Tax
|September 30, 2020||Provincial Sales Tax|
Motor Fuel Tax
Employer Health Tax
|Relief for PST includes Municipal and Regional District Tax (MRDT). Returns and payments coming due after March 23 are now due on September 30, 2020. No action required to obtain extension. Carbon tax increase slated for April 1 on hold.|
Commercial property school tax rates for 2020 to be cut by 50%.
Logging tax returns due between March 18 and August 31 extended to September 1, 2020.
|06/03/20 9:57 AM|
|October 20, 2020 - PST and Payroll Tax for Small and Medium Businesses Only|
June 1, 2020 - Corporate Income Tax
October 15, 2020 - Payroll Tax
November 2, 2020 - IFTA Returns
|October 20, 2020 - PST and Payroll Tax for Small and Medium Businesses Only (see Notes)|
September 1, 2020 - Corporate Income Tax
October 15, 2020 - Payroll Tax
November 2, 2020 - IFTA Remittances
|Retail Sales Tax (PST)|
Health and Post Secondary Education Tax Levy (payroll tax)
Fuel Tax under IFTA
Corporate Income Tax
|April and May filing deadlines for retail sales tax (PST) were originally extended to June 22, 2020 for small and medium-sized businesses only (i.e., those with monthly remittances not exceeding $10,000). However, the filing deadlines for these businesses, including the June, July and August returns, have been further extended to October 20, 2020. Businesses that qualify for relief and were unable to file their February 2020 PST returns by the March 20, will not be subject to late-filing penalty or interest until October 20, 2020.|
Similarly, the due dates for Health and Post Secondary Education Tax Levy returns for eligible small and medium businesses were originally extended to June 15 and have now been extended to October 15, 2020.
Corporate income tax filing and remittance deadlines extended to June 1, 2020 and September 1, 2020, respectively, in accordance with federal income tax extension.
Due date for fuel tax returns under IFTA for the first quarter of 2020 was originally extended from April 30 to July 31, 2020, but now the due dates for both the first and second quarter returns have been extended to November 2, 2020.
In addition, the 90-day time limit to appeal tax assessments has been suspended until the earlier of September 21, 2020 and the end date for the state of emergency declared in respect of COVID-19.
|06/26/20 9:50 AM|
|No||https://www2.gnb.ca/content/gnb/en/gateways/for_business/covid19.html||No Change||Three month deferral for WorkSafeNB premiums||Business Property Tax|
|Business property taxes must be paid by May 31, 2020, but consideration will be given to requests to waive late penalties for the current year levy resulting from COVID-19 impacts for the months of June and July. Eligible businesses must apply for the relief program by July 31, 2020.|
WorkSafeNB premiums related to payrolls for March, April and May can be deferred for three months without interest charges.
|05/22/20 4:46 PM|
|August 20, 2020|
June 1, 2020 - IFTA Returns
|August 20, 2020|
June 1, 2020 - IFTA Remittances
Health and Post-Secondary Education Tax
Insurance Companies Tax
Mining and Mineral Rights Tax
Tax on Insurance Premiums
|Deadline for all provincial tax returns falling under the Revenue Administration Act and Regulations otherwise becoming due between March 20 and July 31 now extended to August 20, 2020 (originally extended to June 23, 2020).|
Excludes International Fuel Tax Agreement (IFTA) returns, which are due June 1, 2020. Expiry date for fuel tax exemption permits originally extended to June 30, 2020, and then further extended to August 31, 2020, allowing holders of existing permits to continue to purchase marked diesel and light fuel oil exempt of gasoline and carbon tax.
Requests may be made for the remission of any interest and penalties incurred due to COVID-19.
|06/23/20 9:40 AM|
|No||https://novascotia.ca/coronavirus/#support||No Change||June 30, 2020 - Workers Compensation premiums||Workers Compensation premiums||Government will defer payment until June 30 for small business renewal fees, including workers compensation premiums.||04/06/20 3:26 PM|
|Yes||https://budget.ontario.ca/2020/marchupdate/annex.html||August 31, 2020||August 31, 2020||Employer Health Tax|
Fuel Tax and Gasoline Tax
Taxes due under IFTA
Insurance Premium Tax
Retail Sales Tax
Beer, Wine and Spirits Taxes
Race Tracks Tax
|Five-month interest and penalty free period from April 1 to August 31, 2020. Interest and penalties will not be applied to late tax return filings or remittances for specified provincially administered tax programs. Notification or reasons for missing deadlines not required to be provided to Ministry of Finance. Relief will be applied automatically.|
Workplace Safety and Insurance Board (WSIB) reporting and payments may be deferred for a six-month period (to August 31, 2020), without interest or penalty. Employer Health Tax (EHT) exemption threshold raised to $1 million for 2020.
Property tax reassessment postponed until 2021, and request for reconsideration deadline extended until September 28, 2020.
Beer and wine basic tax adjustments scheduled for June 1 deferred until December 1 and December 31, 2020, respectively.
|06/23/20 9:43 AM|
|Yes||https://www.princeedwardisland.ca/en/news/province-provides-covid-19-economic-update-confirms-property-tax-relief||December 31, 2020 - Property Tax appeal deadline||December 31, 2020||Property Tax||Property tax and fee payments deferred until December 31, 2020. Appeal deadline for 2020 assessments extended until December 31, 2020. Provincial tax bill mailing deferred until June for 2020. Interest relief (including past due amounts) also provided.||04/06/20 3:30 PM|
|June 1, 2020 - Corporate Income Tax (for returns normally due prior to June 1)|
September 1, 2020 - Corporate Income Tax (for returns normally due prior to September 1)
June 1, 2020 - Personal Income Tax
No Change - QST
|September 30, 2020 - Income Tax|
June 30, 2020 - QST
|Corporate Income Tax|
Personal Income Tax
Quebec Sales Tax (QST)
Tax on Lodging
|Consistent with the federal income tax payment due date extension, Quebec Finance recently announced a further extension of the payment due date for tax balances and installments related to individual, corporate and trust income tax returns to September 30, 2020.|
Payment deadlines for individuals and businesses had originally been extended to September 1, 2020, including personal income tax, as well as corporate income tax balances and installments becoming due on or after March 18 through August 31, 2020. Payment deadline extensions also apply to mining and logging taxes.
2019 personal income tax return filing date extended to June 1, 2020 (June 15, 2020 where individual or spouse carried on a business in 2019). Filing deadline for most trusts and partnerships extended to May 1, 2020. All administrative deadlines, including corporate income tax returns and elections, occurring between March 17 and May 31 extended to June 1, 2020 (subject to certain exceptions). In addition, consistent with federal relief, corporate income tax return deadline extended to September 1, 2020 for returns that would normally be filed between June 1 and August 31, 2020.
Most tax audit and collection activities suspended. Revenue Quebec committed to flexibility for tax debt payment agreements. Deadline for objections due between March 13 and June 29 extended to June 30, 2020. Appeals before the Court of Quebec suspended as of March 15, 2020.
The province has confirmed that QST filing deadlines remain unchanged. However, QST remittance deadlines have been extended to June 30, 2020 for all returns due between March 27 and June 1, 2020, inclusive. Late-filing penalties will not be applied to returns filed by June 30, 2020.
Deadline for reporting and remitting the tax on lodging for the first quarter of 2020 extended to July 31, 2020.
|07/29/20 4:46 PM|
|July 31, 2020 - PST||July 31, 2020 - PST||Provincial Sales Tax (PST)|
Interest and penalty relief available for other provincial taxes
|PST returns must still be filed, if possible. Payments coming due for February, March and April or the first quarter of 2020 may be deferred until July 31, 2020. No requirement to submit request for relief of interest and penalties on PST amounts payable. For other provincial taxes, requests to waive interest and penalties on late returns may be submitted, electronically, on the province’s website or via email or in writing to the Ministry. Audit and compliance activities have been suspended until further notice.||04/06/20 3:40 PM|
|03/25/20 2:37 PM|
|Yes||https://www.gov.nt.ca/en/newsroom/caroline-wawzonek-northwest-territories-covid-19-economic-relief||No Change||To be determined - collection of amounts owed to government paused||Payroll Tax||The Northwest Territories has introduced a temporary stop to the collection of amounts owed (e.g., payroll tax) to the territory. Due date for Employer Assessment Payments (WSCC) extended from April 1 to May 1, 2020.||04/06/20 3:42 PM|
|No||04/21/20 12:31 PM|
|No||No Change||September 2, 2020||Property Tax||Property tax payment deadline for the current year extended from July 2 to September 2, 2020 for both individuals and businesses.||05/05/20 2:34 PM|
|03/25/20 2:37 PM|
|Yes||https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html||June 1, 2020 - Personal Income Tax|
September 1, 2020 - Corporate Income Tax
|September 30, 2020||Personal Income Tax|
Corporate Income Tax
|The Canada Revenue Agency (CRA) announced that the payment due date for current year individual, corporate and trust income tax returns (including installment payments) has been further extended to September 30, 2020. Penalties and interest, including late-filing penalties, will not be levied, provided that the extended deadline is met. Interest will also be waived on existing individual, corporate and trust income tax debts related to returns from April 1 to September 30, 2020.|
Previously, the CRA had indicated that it will not require businesses to pay any income tax amounts owing under Part I of the Income Tax Act (ITA) on or after March 18, 2020 through August 31, 2020, until September 1, 2020. Interest or penalties will not accrue on income tax balances subject to deferral.
Returns for individuals have an extended deadline of June 1, 2020. Trust and partnership return due dates were originally extended to May 1, 2020. As announced on May 25, the CRA is allowing all businesses to defer T2 corporate income tax returns otherwise due in June, July or August until September 1, 2020. Similarly, the deadlines for trust returns due in June, July or August have been extended to September 1, 2020. The deadline for NR4 information returns was only extended to May 1, 2020.
In addition, other administrative income tax actions required of taxpayers, including returns, elections, designations and information requests, due after March 18 can be deferred until June 1, 2020. Excludes activities related to payroll deductions, as well as SR&ED income tax credit documentation. Filing date for information returns required under Parts XVIII and XIX of the ITA extended until September 1, 2020.
|07/29/20 4:33 PM|
|Yes||https://ryan.com/globalassets/canada-articles/coronavirus-disease-covid-19_-charities-directorate---canada.ca.pdf||December 31, 2020||N/A||T3010 Information Return||Registered charities have until December 31, 2020 to complete and submit their T3010, Registered Charity Information Return.||03/30/20 12:43 PM|
|Yes||https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/frequently-asked-questions-gst-hst.html#toc0||No Change||June 30, 2020||GST/HST||All deadlines for remittance of tax extended until June 30, 2020. Includes: monthly filings for February, March and April, 2020; quarterly filings for January 1 to March 31, 2020; and annual filings with returns or instalments due in March, April or May, 2020.|
GST/HST return filing deadlines unchanged. However, penalties will not be imposed for GST/HST returns filed late due to the pandemic, provided filed by June 30, 2020. Only electronically filed returns not requiring client contact or additional review being processed until normal operations resume. Similarly, housing and general rebate applications are not currently being processed, and rebates filed late may be considered.
In addition, the CRA has indicated that interest on existing tax debts related to GST/HST returns from April 1 to June 30, 2020 will be waived.
|07/29/20 4:38 PM|
|Yes||https://www.canada.ca/en/department-finance/news/2020/03/additional-support-for-canadian-businesses-from-the-economic-impact-of-covid-19.html||No Change||June 30, 2020||Customs Duty||Payment deadlines for statements of accounts for March, April and May deferred to June 30, 2020. Due dates for remittance of excise duties and taxes (other than GST/HST) unchanged, but requests to waive interest on outstanding amounts will be considered on an individual basis.||04/01/20 11:54 AM|
|Yes||https://www.canada.ca/en/department-finance/news/2020/03/additional-support-for-canadian-businesses-from-the-economic-impact-of-covid-19.html||June 30, 2020||N/A||All federal taxes||Objections related to matters other than individual's entitlement to benefits and credits currently being held in abeyance. No collection action to be taken during this period. Deadline for filing an objection request due on or after March 18 extended to June 30, 2020.||03/30/20 12:54 PM|
|Yes||https://www.canada.ca/en/department-finance/news/2020/03/additional-support-for-canadian-businesses-from-the-economic-impact-of-covid-19.html||Resumed (Previously Suspended)||N/A||All federal taxes||With certain exceptions, CRA had suspended all audit activities until further notice. During this time, no new audits were to be launched and no requests for information in relation to ongoing audits were to be made. Audits should not have been finalized; nor reassessments issued. Similarly, collection activities on new debts were suspended. However, the CRA has recently indicated that many audit activities have now resumed.||06/23/20 9:48 AM|