Section 280.1

Table of Contents

Administrative Policy

FAQ - Deferral of GST/HST Tax Remittances: CRA and COVID-19 20 April 2020 CRA Webpage (as amended on June 29, 2020)

no penalties for late-filing GST/HST returns on June 30, 2020

CRA 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.”