Canadian Fixed Due Dates

Payroll Remittance

To be sumbitted on 15th of every month

Important changes to tax-filing and payment deadlines

Individuals The deadline to file your income tax and benefit return will be deferred until June 1, 2020.

The deadline to pay any balance due for your individual income tax and benefit return for 2019 has been extended from April 30, 2020, to September 1, 2020. This means you will not be assessed any penalties or interest if your balance due is paid by September 1, 2020.

Self-employed and their spouse or common law partner For self-employed individuals or those who have spouses or common-law partners that are self-employed, the deadline to pay any balance due for your individual income tax and benefit return has been extended from April 30, 2020, to September 1, 2020.
Businesses The deadline for businesses to pay any income tax amounts that become owing or due after March 18, 2020 and before September 1, 2020 has been extended to September 1, 2020. This means you will not be assessed any penalties or interest if your balance due is paid by September 1, 2020.
Trusts For trusts with a taxation year end of December 31, 2019, the filing due date of March 31, 2020, will be deferred to May 1, 2020.

Furthermore, all trusts that have an upcoming income tax balance due date or an income tax instalment payment due date before September 1, 2020, will have their payment due date effectively extended to September 1, 2020.

Penalty and interest implications for upcoming trust tax obligations not covered by the relief described above will be considered by the CRA on a case-by-case basis.

Charities The Charities Directorate is extending the filing deadline to December 31, 2020, for all charities with a Form T3010, Registered Charity Information Return due between March 18, 2020 and December 31, 2020.

Other Due Dates

February 28 T4 and T5 filing deadline
March 15 Personal income tax instalment
March 31 NR4 filing deadline
March 31 Family Trust filing deadline
April 30 Personal Income Tax Return (regular deadline and interest charges begin for self-employed)
June 15 Personal Income Tax Return deadline for self-employed (penalty deadline only)
June 15 Personal income tax instalment
September 15  Personal income tax instalment
December 15 Personal income tax instalment