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This translation was prepared by Tax Interpretations Inc. The CRA did not issue this document in the language in which it now appears, and is not responsible for any errors in its translation that might impact a reader’s understanding of it or the position(s) taken therein. See also the general Disclaimer below.
Principal Issues: What is the deadline for filing various forms when the original filing due date falls on a holiday?
Position: The filing deadline is deferred to the next business day.
Reasons: Application of the Interpretation Act
9 OCTOBER 2015 FEDERAL TAX ROUNDTABLE
2015 APFF CONFERENCE
Question 21
Filing deadline for certain forms
The reporting deadline for several forms (eg, T1134, T1135, T2057, T2058, T2059, T5013, etc.) can be determined based on the date on which a taxpayer must file his income tax return, or up to a maximum number of months following the end of the taxation year (e.g., "within 15 months of the end of the taxation year").
Occasionally, the filing deadline falls on a Saturday, a Sunday, or a public holiday. The CRA then states that the filing deadline is postponed to the next business day.
Question to CRA
Is the reporting deadline for forms defined by reference to the reporting deadline for the related income tax return, or a maximum number of months following the end of the taxation year, also handled in the same manner?
CRA Response
Section 26 of the Interpretation Act (“I.A.”) provides as follows: “Where the time limited for the doing of a thing expires or falls on a holiday, the thing may be done on the day next following that is not a holiday.” In accordance with the definition of “public holiday” in I.A. subsection 35(1), public holidays include Sundays. Numerous federal and provincial laws provide that Saturdays are public holidays. In this context, the CRA considers that Saturdays are public holidays within the terms of I.A. 26 for the purposes of determining the filing period provided under the Income Tax Act.
By way of example, most taxpayers have until May 2, 2016 to file their T1 income tax returns given that April 30, 2016 is a Saturday. This approach also applies to the determination of the period for the filing of taxpayer forms.
Andrew Deak
2015-059829
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