Extracts from Additions of June 29, 2020
GST/HST Deferral Q.1 No extension of June 30 deadline
There will not be an extension of the relief that was announced by the CRA on March 27, 2020 which allowed all businesses to defer, until June 30, 2020, any GST/HST payments or remittances that became owing on or after March 27, 2020, and before July 2020.
Businesses must therefore make these payments and remittances and file these returns by June 30, 2020. Interest will begin to apply to outstanding remittances and payments, and penalties will begin to apply to outstanding returns, effective July 1, 2020.
Businesses that are continuing to experience difficulty in making a GST/HST remittance or payment or filing a GST/HST return can contact the CRA to make a request for the cancellation or waiver of penalties and interest, and/or for a flexible payment arrangement.
Electronic Signatures Q.1
... In continuing with this commitment, as a temporary measure the CRA will be accepting electronic signatures for GST/HST documents submitted online. In particular, effective July 6, 2020, businesses will be able to use a new electronic service to submit a GST/HST document with an electronic signature. The link to this new service will be found on the MyBA main web page of the GST/HST program account menu.
Extracts from April 27, 2020 version of page
Q.1 Deferral of remittances (and no penalty for late-filing returns)
The CRA will allow all businesses to defer, until the end of June 2020, any GST/HST payments or remittances that become owing on or after March 27, 2020, and before June 2020. This means that no interest will apply … .
The deadline for businesses to file their returns is unchanged. … However … the CRA won’t impose penalties where a return is filed late provided that it is filed by June 30th.
Q.2 Deferral of quarterly instalments
[A]ny GST/HST instalment payments due on or after March 27, 2020, and before June 2020 can be deferred until the end of June 2020.
Q.3 Deferral for individual annual filer with April 30 remittance due date
[T]he remittance of your net tax can be deferred until the end of June 2020.
Q.4 No automatic deferral for excise duties
Excise taxes and duties are still required to be remitted by their prescribed due dates. … Decisions to waive interest are made on a case by case basis.
Q.5 Potentially immediate processing of electronic returns
GST/HST returns that are filed electronically will be processed unless they require client contact or additional review.
Q.6 No processing of paper returns
Paper copies of GST/HST returns will not be processed until normal operations resume.
Q.7 Electronic processing of refund claims
GST/HST returns filed electronically that do not require client contact or additional review will be processed and a refund will be issued if there is no balance owing. Registrants should sign up for Direct Deposit through My Business Account in order to receive their refunds.
Q.9 No payment of housing/general rebate rebate claims
Only the GST/HST rebate applications filed electronically for … Point-of-Sale and Public service bodies with the CRA can be processed automatically unless they require client contact or additional review. Electronically filed Housing and General rebate applications are manually assessed and won’t be processed until operations resume.
Q.11 Consideration of late-filed rebate claims
GST/HST rebates that are late filed may be considered for processing. They will be reviewed on a case by case basis when operations resume.
