Individuals – Due dates
| Filing date for 2019 tax year | June 1, 2020 |
| Payment date for 2019 tax year | September 1, 2020 Includes the June 15, 2020, instalment payment for those who have to pay by instalments. |
Self-employed and their spouse or common law partner – Due dates
| Filing date for 2019 tax year | June 15, 2020 (unchanged) |
| Payment date for 2019 tax year | September 1, 2020 Includes the June 15, 2020, instalment payment for those who have to pay by instalments. |
Corporations – Due dates
| Filing date for current tax year | June 1, 2020 Applies to corporations that would otherwise have a filing due date after March 18 and before June 1, 2020. |
| Payment date for current tax year | September 1, 2020 Applies to balances and instalments under Part 1 of the Income Tax Act due on or after March 18 and before September 1, 2020. |