COVID-19: Changes to Canadian taxes and benefits

  • Community Update

Income tax filing and payment dates: CRA and COVID-19

 Filing date for 2019 tax yearJune 1, 2020 extended
 Payment date for 2019 tax yearSeptember 1, 2020 extended Penalties and interest will not be charged if your balance due is paid by September 1, 2020.
 Filing date for 2019 tax yearJune 15, 2020 unchanged
 Payment date for 2019 tax yearSeptember 1, 2020 extendedPenalties and interest will not be charged if your balance due is paid by September 1, 2020.
 Filing date for current tax year6 months after your tax year end unchanged
 Payment date for current tax yearSeptember 1, 2020 extended
applies to balances and instalments under Part 1 of the Income Tax Act due on or after March 18 and before September 1, 2020Penalties and interest will not be charged if these amounts are paid by September 1, 2020.
 Filing date for current tax yearMay 1, 2020 extended
for trusts with a tax year end date of December 31, 2019
 Payment date for current tax yearSeptember 1, 2020 extended
applies to income tax balances and instalments due on or after March 18 and before September 1, 2020Penalties and interest relief will be considered on a case-by-case basis for income tax balances that are not covered by the COVID-19 relief provisions.
 Filing dateDecember 31, 2020 extended
applies to charities with Form T3010 due between March 18, 2020 and December 31, 2020
 Payment dateNot Applicable
 Filing date for the 2019 NR4 information returnMay 1, 2020 extended
 Payment dateThe 15th of each month following an amount paid or credited by residents of Canada to non-resident persons. unchanged
 Payment datePlease visit our Payroll page for more information on filing deadlines. unchanged

Canada Emergency Response Benefit

To support workers and help businesses keep their employees, the government has proposed legislation to establish the Canada Emergency Response Benefit (CERB). This benefit would provide $2,000 a month for up to four months for workers who lose their income as a result of the COVID-19 pandemic. The CERB would be a simpler and more accessible combination of the previously announced Emergency Care Benefit and Emergency Support Benefit.

The CERB would cover Canadians who have lost their job, are sick, quarantined, or taking care of someone who is sick with COVID-19, as well as working parents who must stay home without pay to care for children who are sick or at home because of school and daycare closures. The CERB would apply to wage earners, as well as contract workers and self-employed individuals who would not otherwise be eligible for Employment Insurance (EI).

To access the CERB, an application website will be launched at the beginning of April. The government then estimates it will take 10 days for approved applicants to start receiving their money. 

You will be able to apply for the new Canada Emergency Response Benefit in My Account on CRA wesbsite or using the dedicated phone line starting April 2020. Please check this Link for contact information which will be posted in April https://www.canada.ca/en/revenue-agency.html