COVID-19: Tax Deadlines and Tax Court Matters

Mark Feigenbaum

As a result of the COVID-19 pandemic, the Canadian government has announced significant changes to tax deadlines for individuals and corporations.

Below is a summary of some of those changes:

Individuals

• The filing date for the 2019 tax year has been extended to June 1, 2020.
• The payment date for any outstanding balances for the 2019 tax year has been extended to September 1, 2020. This includes any June 15, 2020 instalment payments.

Self-Employed Persons

• The filing date for the 2019 tax year has remained unchanged; the filing date remains June 15, 2020.
• However, the payment date has been extended to September 1, 2020. This includes any June 15, 2020 instalment payments.

Corporations

• The filing date for the current tax year has been extended to June 1, 2020. This applies to corporations that would otherwise have a filing due date after March 18 and before June 1, 2020.
• The payment date for the current tax year has been extended to September 1, 2020. This applies to balances and instalments under Part 1 of the Income Tax Act due on or after March, 18 and before September 1, 2020.

For more information on trusts, charities and other deadlines, refer to the government website.

Tax Court Suspends Activities

Additionally, due to the coronavirus pandemic, all sittings and conference calls scheduled with the Tax Court of Canada between March 16^th, 2020 and May 1^st, 2020 have been cancelled. 

The Tax Court will reassess on April 14^th, 2020 whether the judicial sittings schedule will have to be further altered. Parties affected by these cancellations will be contacted directly by the Registry staff.

The Canada Revenue Agency has also announced that with respect to objections (not appeals) that are due March 18, 2020 or later, it has effectively extended the deadline to June 30, 2020.

Get Advice 

Mark Feigenbaum brings together many years of litigation experience with a deep knowledge of tax law, corporate law, accounting, finance, and other related practice areas. Mark can help you avoid the biggest risks that may arise in tax disputes.

Prior to founding his law firm, Mark worked in the cross-border tax department of an international Big 4 firm, and held accounting management positions across a variety of sectors in both Canada and the United States.

With tax legislation in constant flux on both sides of the border, Mark takes great care to stay current on all relevant developments in law and policy. He carefully considers all solutions available to craft a response that proactively considers the policies and best practices of a given tax authority.

If you are involved in a tax dispute or related litigation, contact Mark Feigenbaum for exceptional representation and guidance. Mark’s many years of interdisciplinary knowledge in law, tax, accounting, and finance and significant cross-border experience make him uniquely positioned to assist you. Mark offers services to clients in the U.S., Canada and around the world. Contact Mark online or call him at (416) 777-8433 or toll-free at (877) 275-4792 to book a consultation.