Flexibility Measures for Individuals and Businesses

Québec City, March 17, 2020 – To make life easier for individuals and businesses affected by the exceptional situation caused by COVID-19 (coronavirus), Revenu Québec is introducing relief measures to coincide with income tax season.

Measures for individuals

  • The deadline to file an income tax return has been extended to June 1, 2020.
  • For individuals and individuals in business, the deadline to pay any income tax balance for 2019 has been extended to July 31, 2020.
  • The deadline for making instalment payments for the 2020 taxation year has been extended to September 01, 2020.

Individuals who expect to receive an income tax refund should file their income tax return quickly to receive the amounts to which they are entitled. For individuals who receive payments under social programs (solidarity tax credit, family allowance, etc.), Revenu Québec will ensure the payments are made as expected on July 1, despite the extension of the income tax return filing deadline.



Flexibility for Taxpayers

In order to provide greater flexibility to Canadians who may be experiencing hardships during the COVID-19 outbreak, the Canada Revenue Agency will defer the filing due date for the 2019 tax returns of individuals, including certain trusts.

  • For individuals (other than trusts), the return filing due date will be deferred until June 1, 2020.  However, the Agency encourages individuals who expect to receive benefits under the GSTC or the Canada Child Benefit not to delay the filing of their return to ensure their entitlements for the 2020-21 benefit year are properly determined.For trusts having a taxation year ending on December 31, 2019, the return filing due date will be deferred until May 1, 2020.
  • The Canada Revenue Agency will allow all taxpayers to defer, until after August 31, 2020, the payment of any income tax amounts that become owing on or after today and before September 2020. This relief would apply to tax balances due, as well as instalments, under Part I of the Income Tax Act. No interest or penalties will accumulate on these amounts during this period.
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