CRA announces that there will be no penalties for late-filing GST/HST returns on June 30, 2020

CRA has announced that although “The deadline for businesses to file their [GST/HST] returns is unchanged … the CRA won’t impose penalties where a return is filed late provided that it is filed by June 30th.”

The already-announced deferral of remittance obligations until June 30 also applies to quarterly instalments (i.e., no late interest charges). However, “Excise taxes and duties are still required to be remitted by their prescribed due dates,” although of course CRA retains the discretion to waive interest charges “on a case by case basis.”

“GST/HST returns that are filed electronically will be processed unless they require client contact or additional review,” whereas “Paper copies of GST/HST returns will not be processed until normal operations resume.” This electronic processing means that refund claims can be paid automatically through My Business Account. However, although point-of-sale and public service body rebates can be processed automatically, electronically filed housing and general rebate applications “are manually assessed and won’t be processed until operations resume.”

Neal Armstrong. Summary of Deferral of GST/HST Tax Remittances (COVID-19 Measures) 31 March 2020 CRA Webpage under ETA s. 281.1(1).