Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.
Principal Issues: Whether T3 returns whose final due date is on a Saturday can be filed on the first working day following the Saturday.
Position: Yes.
Reasons: It is the policy of the CCRA to allow T3 returns that are due on a Saturday, to be filed on the next working day following the Saturday. Although the versions of the T3 Guides from 1998 to 2000 did not refer to this extension, which had been stated in the Guide in years prior to 1998, the policy of allowing the extension to the next working day was still applied after 1997. The T3 Guide will be revised to include a reference to Saturday.
XXXXXXXXXX 2001-009217
D. Shugar
November 14, 2001
Dear XXXXXXXXXX:
Re: Filing Deadlines
This is in reply to your letter of July 6, 2001, wherein you requested our comments with respect to filing deadlines, when the deadline falls on a Saturday. You pointed out that the T3 Guide and Trust Return (T4013) states:
"If the required filing date falls on a Sunday or a statutory holiday, we will consider it filed on time if it is delivered on, or if the postmark on the envelope is, the first working day after the required filing date."
You also pointed out that the T2 Income Tax Guide for Corporations (T4012) for the year 2000 states:
"When the T2 filing deadline falls on a Saturday, Sunday or a statutory holiday, we will consider the return filed on time if you deliver it or if it is postmarked on the first working day after the filing deadline."
T3 returns whose filing date falls on a Saturday will not be considered to be late filed if filed on the first working day following the Saturday. Prior to 1998, the T3 guide included wording similar to that in the T2 guide as shown above. The T3 guide for 2001 includes a reference to Saturday.
Yours truly,
for Director
Reorganizations and Resources Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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