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COVID-19 Summary Tables: Deadlines for Businesses

The following tables summarize important deadlines businesses need to meet to fulfill their tax obligations during the COVID-19 pandemic. For more information, see COVID-19: FAQ for Businesses and Relief Measures for Individuals and Businesses.

Income tax (income tax returns, instalment payments and information returns)
Obligation	Filing deadline	Payment deadline
Corporation income tax return	Extended to: June 1, 2020, for returns that would normally be filed in the period from March 17 to May 31, 2020 September 1, 2020, for returns that would normally be filed in the period from June 1 to August 31, 2020	Extended to September 1, 2020, for balance payments that would normally be made in the period from March 17 to August 31, 2020
Corporation instalment payments	N/A	Extended to September 1, 2020, for payments that would normally be made in the period from March 17 to August 31, 2020
Trust income tax or information return	Extended to May 1, 2020, for returns that would normally be filed for the 2019 taxation year by March 30, 2020	Extended to September 1, 2020, for payments related to the income tax return filed for the 2019 taxation year
	Extended to June 1, 2020, for returns that would normally be filed between March 31 and May 31, 2020	N/A
	Extended to September 1, 2020, for returns that would normally be filed between June 1 and August 31, 2020	N/A
Trust instalment payments	N/A	Extended to September 1, 2020 for the June 15, 2020, instalment
Information and income tax return for non-profit corporations	Extended to: June 1, 2020, for returns that would normally be filed in the period from March 17 to May 31, 2020 September 1, 2020, for returns that would normally be filed in the period from June 1 to August 31, 2020	N/A
Information return for registered charities and other donees	Extended to December 31, 2020, for returns that would normally be filed in the period from March 17 to December 30, 2020	N/A
Partnership information return	Extended to May 1, 2020, for returns that would normally be filed in the period from March 17 to April 30, 2020	N/A

GST/HST, QST and other taxes
Obligation	Filing deadline	Payment deadline
GST/HST and QST return	The usual deadlines apply. However, you will not be charged a late-filing penalty for a return that should have been filed in the period from March 27 to June 1, 2020, provided the return is filed no later than June 30, 2020.	Extended to June 30, 2020, for net tax payments that would normally be made in the period from March 27 to June 1, 2020
GST/HST and QST instalments	N/A	Extended to June 30, 2020, for instalments that would normally be made in the period from March 27 to June 1, 2020
Return respecting the tax on lodging	Extended to July 31, 2020, for the first calendar quarter of 2020	Extended to July 31, 2020, for the first calendar quarter of 2020
Other taxes: Tax on alcoholic beverages Tax on insurance premiums Specific duty on new tires Municipal tax for 9‑1‑1 service Fuel tax Tobacco tax	The usual deadlines apply.	The usual deadlines apply.

Source deductions and employer contributions
Obligation	Filing deadline	Payment deadline
Payment of source deductions and employer contributions	The usual deadlines apply.	The usual deadlines apply.

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