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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