COVID-19 Canadian Tax Filing Extensions
JurisdictionTax ExtensionWebsite LinkTax Filings - Extended Due DateTax Payments - Extended Due DateTypeNotesLast Modified
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Provinces
03/19/20 3:30 PM
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Alberta
Yeshttps://www.alberta.ca/covid-19-support-for-employers.aspxJune 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, 2020Corporate Income Tax
Education Property Tax
WCB premiums
Tourism Levy
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
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British Columbia
Yeshttps://www2.gov.bc.ca/gov/content/taxes/tax-changes/covid-19-tax-changesSeptember 30, 2020

September 1, 2020 - Logging Tax
September 30, 2020Provincial Sales Tax
Carbon Tax
Motor Fuel Tax
Tobacco Tax
Employer Health Tax
Logging 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
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Manitoba
Yeshttps://www.gov.mb.ca/finance/taxation/pubs/bulletins/noticerst2003.pdf

https://www.gov.mb.ca/finance/taxation/pubs/bulletins/noticehe2001.pdf

https://www.gov.mb.ca/finance/taxation/pubs/bulletins/noticefuel2004.pdf
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
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New Brunswick
Nohttps://www2.gnb.ca/content/gnb/en/gateways/for_business/covid19.htmlNo ChangeThree month deferral for WorkSafeNB premiumsBusiness Property Tax
WorkSafeNB premiums
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
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Newfoundland and Labrador
Yeshttps://www.gov.nl.ca/releases/2020/fin/0407n05/

https://www.gov.nl.ca/releases/2020/fin/0330n03/

https://www.gov.nl.ca/releases/2020/fin/0608n06/
August 20, 2020

June 1, 2020 - IFTA Returns
August 20, 2020

June 1, 2020 - IFTA Remittances
Gasoline Tax
Carbon Tax
Health and Post-Secondary Education Tax
Insurance Companies Tax
Mining and Mineral Rights Tax
Tax on Insurance Premiums
Tobacco Tax
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
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Nova Scotia
Nohttps://novascotia.ca/coronavirus/#supportNo ChangeJune 30, 2020 - Workers Compensation premiumsWorkers Compensation premiumsGovernment will defer payment until June 30 for small business renewal fees, including workers compensation premiums.04/06/20 3:26 PM
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Ontario
Yeshttps://budget.ontario.ca/2020/marchupdate/annex.htmlAugust 31, 2020August 31, 2020Employer Health Tax
Fuel Tax and Gasoline Tax
Taxes due under IFTA
Insurance Premium Tax
Retail Sales Tax
Tobacco Tax
Beer, Wine and Spirits Taxes
Mining Tax
Race Tracks Tax
WSIB payments
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
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Prince Edward Island
Yeshttps://www.princeedwardisland.ca/en/news/province-provides-covid-19-economic-update-confirms-property-tax-reliefDecember 31, 2020 - Property Tax appeal deadlineDecember 31, 2020Property TaxProperty 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
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Quebec
Yeshttps://www.revenuquebec.ca/en/coronavirus-disease-covid-19/relief-measures-for-individuals-and-businesses/

https://www.revenuquebec.ca/en/press-room/press-releases/details/167319/2020-03-18/

http://www.finances.gouv.qc.ca/documents/Bulletins/en/BULEN_2020-5-a-b.pdf
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
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Saskatchewan
Yeshttps://sets.saskatchewan.ca/rptp/wcm/connect/cdc1e058-3a86-421d-bcf4-cb59443873d0/IN+2020-03+Businesses+Impacted+by+COVID-19+17Mar2020.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-cdc1e058-3a86-421d-bcf4-cb59443873d0-n3FCGA

https://www.sets.saskatchewan.ca/rptp/wcm/connect/cdc1e058-3a86-421d-bcf4-cb59443873d0/IN+2020-03+Businesses+Impacted+by+COVID-19.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-cdc1e058-3a86-421d-bcf4-cb59443873d0-n49bJD4
July 31, 2020 - PSTJuly 31, 2020 - PSTProvincial 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
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Territories
03/25/20 2:37 PM
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Northwest Territories
Yeshttps://www.gov.nt.ca/en/newsroom/caroline-wawzonek-northwest-territories-covid-19-economic-reliefNo ChangeTo be determined - collection of amounts owed to government pausedPayroll TaxThe 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
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Nunavut
No04/21/20 12:31 PM
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Yukon
NoNo ChangeSeptember 2, 2020Property TaxProperty 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
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Federal
03/25/20 2:37 PM
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Income Tax
Yeshttps://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.htmlJune 1, 2020 - Personal Income Tax

September 1, 2020 - Corporate Income Tax
September 30, 2020Personal 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
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Registered Charities
Yeshttps://ryan.com/globalassets/canada-articles/coronavirus-disease-covid-19_-charities-directorate---canada.ca.pdfDecember 31, 2020N/AT3010 Information ReturnRegistered charities have until December 31, 2020 to complete and submit their T3010, Registered Charity Information Return.03/30/20 12:43 PM
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GST/HST
Yeshttps://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/frequently-asked-questions-gst-hst.html#toc0No ChangeJune 30, 2020GST/HSTAll 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
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Customs Duties and Excise Taxes (other than GST/HST)
Yeshttps://www.canada.ca/en/department-finance/news/2020/03/additional-support-for-canadian-businesses-from-the-economic-impact-of-covid-19.htmlNo ChangeJune 30, 2020Customs DutyPayment 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
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Notices of Objection
Yeshttps://www.canada.ca/en/department-finance/news/2020/03/additional-support-for-canadian-businesses-from-the-economic-impact-of-covid-19.htmlJune 30, 2020N/AAll federal taxesObjections 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
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Audit Activities
Yeshttps://www.canada.ca/en/department-finance/news/2020/03/additional-support-for-canadian-businesses-from-the-economic-impact-of-covid-19.htmlResumed (Previously Suspended)N/AAll federal taxesWith 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