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Published | Category : Income tax - businesses

Return Filing Deadline Extended for Some Corporations and Trusts

Corporations

Revenu Québec is extending the income tax return filing deadline for certain corporations to September 1, 2020.

This new relief measure is for corporations that would have otherwise been required to file their income tax return between June 1 and August 31, 2020 (corporations whose taxation year ended between November 29, 2019, and February 29, 2020).

In March 2020, Revenu Québec announced that corporations normally required to file their income tax return between March 17 and May 31, 2020, would have until June 1, 2020, to do so. The payment deadline for instalment payments and any income tax balance owing that would otherwise be due between March 17 and August 31, 2020, was extended to September 1, 2020, for both individuals and corporations.

The main deadlines for corporations given the exceptional situation caused by COVID-19 are set out in the table below.

Taxation year end date Income tax payment deadline Extended payment deadline Filing deadline Extended filing deadline
Between September 17 and November 29, 2019 Between November 17, 2019, and January 31, 2020 N/A Between March 17 and May 31, 2020 June 1,  2020
Between November 30 and December 30, 2019 Between February 1 and 28, 2020 N/A Between June 1 and 30, 2020 September 1, 2020
December 31, 2019 February 29, 2020 N/A June 30, 2020 September 1, 2020
Between January 1 and 16, 2020 Between March 1 and 16, 2020 N/A Between July 1 and 16, 2020 September 1, 2020
Between January 17 and February 29, 2020 Between March 17 and April 30, 2020 September 1, 2020 Between July 17 and August 31, 2020 September 1, 2020
Between March 1 and June 30, 2020 Between May 1 and August 31,  2020 September 1, 2020 Between September 1 and December 31, 2020 N/A

Trusts

Revenu Québec is extending the information return and income tax return filing deadlines for certain trusts to September 1, 2020.

This new relief measure is for trusts that would have otherwise been required to file their information return or income tax return between June 1 and August 31, 2020 (trusts whose taxation year ended between March 2 and May 31, 2020).

In March 2020, Revenu Québec announced that trusts normally required to file their information return or income tax return between March 31 and May 31, 2020, would have until June 1, 2020, to do so.

The filing deadlines for trusts given the exceptional situation caused by COVID-19 are set out in the table below.

Taxation year end date Filing deadline Extended filing deadline
December 31, 2019 March 30, 2020 May 1, 2020
Between January 1 and March 1, 2020 Between March 31 and May 31, 2020 June 1, 2020
Between March 2 and May 31, 2020  Between June 1 and August 31, 2020 September 1, 2020
Between June 1 and December 31, 2020 Between September 1, 2020, and March 31, 2021 N/A

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