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.
Obligation | Filing deadline | Payment deadline |
---|---|---|
Corporation income tax return |
Extended to:
|
Extended to September 30, 2020, for balance payments that would normally be made in the period from March 17 to September 29, 2020 |
Corporation instalment payments |
N/A |
Extended to September 30, 2020, for payments that would normally be made in the period from March 17 to September 29, 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 30, 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 30, 2020 Extended to September 1, 2020, for returns that would normally be filed between May 31 and August 31, 2020 |
Extended to September 30, 2020, for payments related to the income tax return filed for the 2020 taxation year |
|
Trust instalment payments |
N/A |
Extended to September 1, 2020 for the June 15 and September 15 instalments |
Information and income tax return for non-profit corporations |
Extended to:
|
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 March 31, 2020 Extended to June 1, 2020, for returns that would normally be filed in the period from April 1 to May 30, 2020 Extended to September 1, 2020, for returns that would normally be filed in the period from May 31 to August 31, 2020 |
N/A |
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:
|
The usual deadlines apply. | The usual deadlines apply. |