Individual Deadlines
- Filing for the 2019 tax year: June 1, 2020
- Payment for the 2019 tax year: September 1, 2020
Self-Employed and their spouse or common-law partner
- Filing for the 2019 tax year: June 15, 2020
- Payment for the 2019 tax year: September 1, 2020
- Includes the June 15, 2020 instalment payments for those who have to pay by instalments
Corporations
- Filing for the current tax year: June 1, 2020
- Applies to corporations that would otherwise have a filing due date after March 18 and before June 1, 2020
- Payment for current tax year: September 1, 2020
- Applies to balances and instalments under Part 1 of the Income Tax Act due on or after March 18 and before September 1, 2020
Trusts
- Filing date for current tax year (including the associated T3 information return)
- May 1, 2020 – applies to trusts with a tax year end date of December 31, 2019
- June 1, 2020 -applies to trusts that would otherwise have a filing due date in April or May
- Payment date for current tax year: September 1, 2020
- Applies to income tax balances and instalments due on or after March 18 and before September 1, 2020
Charities
- Filing date: December 31, 2020
- Applies to charities with Form T3010 due between March 18, 2020 and December 31, 2020
- Payment date: N/
Part XIII Non-Resident Tax
- Filing date for the 2019 NR4 information return: May 1, 2020
- Payment date: The 15th of each month following an amount paid or credited by residents of Canada to non-resident persons
Payroll Remittances
Information Returns
- Filing date for the 2019 T5013 Partnership Information Return: May 1, 2020
- Filing date for the 2019 NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada information return: May 1, 2020
- Other information returns: June 1, 2020
- Applies to other information returns that would otherwise be due after March 18, 2020, and before June 2020
