On March 17, 2020, the Québec government made an announcement to postpone the due date of certain 2019 tax filings, as well as certain 2019 and 2020 tax payments. This announcement was followed by a subsequent announcement on March 18, 2020, harmonizing Revenu Québec’s practices with those of Canada Revenue Agency.
Here are links to the two separate announcements from Finances Québec:
Tax filing deadlines for Québec:
|
Category |
Normal due date |
Extended due date |
|
Trusts |
March 30, 2020 |
May 1, 2020 |
|
Individuals |
April 30, 2020 |
June 1, 2020 |
|
Individuals (self-employed or spouse of self-employed) |
June 15, 2020 |
June 15, 2020 (no change) |
|
Corporations |
Six months after end of taxation year |
Six months after end of taxation year (no change) |
Individuals 2019 tax balance due date is being extended from April 30, 2020 to August 31, 2020. In the same way, the tax balance due date of a trust (other than a specified investment flow-through trust) in respect of the 2019 taxation year that would be due as of March 17, 2020 is being extended to August 31, 2020. The due date of the June 15, 2020 tax installment for individuals and trusts (other than a specified investment flow-through trust) is also being extended to a date subsequent to August 31, 2020 which will be announced at a later date by the Ministère des Finances.
A corporation’s tax balance or tax installments that come due during the period of March 17, 2020 and August 31, 2020 may be paid at a later date to be determined by the Ministère des Finances. Details will be announced later concerning the terms of payment of tax installments and the remainder of tax payable by a corporation whose payment may thus be postponed.
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