We wanted to clarify that any returns that were already due that have been deferred until June 1^st under CRA’s administrative concession are NOT entitled to the extended September 1^st filing deadline.

However, for those returns that are otherwise due in June, July or August 2020, they were  granted an extended filing deadline of September 1^st 2020.

In particular:

For Corporations

For years ending on September 30^th and October 31^st (with original filing due dates of March 31^st, 2020 and April 30^th, 2020) the filing due date was extended to June 1^st 2020.

For corporations with a November 30th 2019 to February 28, 2020 year end that would otherwise have a filing due date in June, July or August, the extended deadline is September 1st 2020.

For Partnerships

For T5013 partnership information returns with an original March 31^st 2020 due date, the filing deadline was extended to May 1^st 2020.

For T5013 partnership information returns with an original due date ending on May 31^st  or in June, July or August, the extended deadline is September 1st 2020.

For Trusts and Estates

For T3 trust and estate returns with an original March 31^st 2020 due date, the filing deadline was extended to May 1^st 2020.

For T3 trust and estate returns with an original due date ending in June, July or August, the extended deadline is September 1st 2020.

For Individuals

T1 personal returns are all technically due June 1st 2020 (or June 15^th for self-employed individuals) but the CRA will not assess late filing penalties and interest provided that the return is filed AND the taxes are paid  (BOTH) by September 1st 2020.   Therefore, if a taxpayer files but does not pay his taxes by September 1st 2020, he will likely face a late-filing penalty.  In this case, the taxpayer should file by the June 1^st (or June 15^th) due date.

Other tax elections, reporting forms and designations that are otherwise due in June, July or August 2020 have been granted an extended deadline of September 1st 2020.

Please contact your DMCL advisor if you have any questions regarding tax filing deadlines.