The deadline for most income tax filings has now been extended

CRA has now provided a more general COVID-19 related extension of income tax filing deadlines, that otherwise fell after March 18, 2020, to June 1, 2020, stating:

These administrative income tax actions include the filing of returns, forms, elections, designations, and responses to information requests. Payment and remitting requirements [e.g., of source deductions] are not covered by this announcement.

However, the filing deadlines for trust, partnership and NR4 information returns are extended only to May 1, 2020, and the filing deadline for the T661 (re SR&ED claims) is not extended at all.

No mention is made of extensions for the filing deadlines for GST/HST returns, e.g., the “regular” GST34, or the GST111 (for financial institutions that are not registered for Quebec purposes and are not “SLFIs.”) However, the CRA announcement is effectively part of a Finance Release (dated 27 March 2020) which states that “the Government is deferring Goods and Services Tax/Harmonized Sales Tax (GST/HST) remittances and customs duty payments to June 30, 2020.” There is no late-filing penalty under ETA s. 280.1 where no amount was required to be remitted. Nonetheless, it is odd that there is no mention of there being an extension of the filing deadline for GST/HST returns.

The Finance release also states:

No audits should be finalized and no reassessments should be issued. ...

For any objection request [i.e., notice of objection] due March 18 or later, the deadline is effectively extended until June 30, 2020. [As per private correspondence dated, March 29, 2020, it is understood that CRA has confirmed that this refers to an automatic extension under s. 166.1, so that no legislative amendment is required.]

Neal Armstrong. Summary of COVID-19 Update: Additional measures from the Canada Revenue Agency, 26 March CRA News Release under s. 220(3). See also Additional Support for Canadian Businesses from the Economic Impact of COVID-19, 27 March 2020 Finance News Release.