Canada: Reminder, 30 June deadline for GST/HST and QST (COVID-19)

Canada: Reminder, 30 June deadline for GST/HST and QST

The Canada Revenue Agency (CRA) and Revenu Quebec in April 2020 announced that businesses may defer goods and services tax (GST) / harmonized sales tax (HST) and Quebec sales tax (QST) remittances related to returns due between 27 March 2020 and before June 2020, to 30 June 2020, without interest and penalties being assessed, in light of the coronavirus (COVID-19) pandemic.


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There have not been any further extensions regarding GST/HST, QST and custom duties obligations. Accordingly, businesses are reminded of the 30 June 2020 deadline for filing returns and paying their GST/HST and QST (and customs duties) amounts. A failure to file returns or remit the taxes by 30 June 2020 could be subject to assessments of penalties and interest.

Extensions for sales tax in Manitoba and provincial taxes in Newfoundland and Labrador

Manitoba has extended the deadline to 20 July 2020 for retail sales tax (RST) and the health and post-secondary education tax levy (a payroll tax), applicable to certain small- and medium-sized businesses. The new relief was announced 29 May 2020.

Newfoundland and Labrador extended the filing and remittance deadline to 20 August 2020 for certain provincial taxes originally due between 20 March 2020 and 31 July 2020.

Read a June 2020 report prepared by the KPMG member firm in Canada

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