Canada: Extended tax deadlines, may affect tax assessment periods (COVID-19)

Canada: Extended tax deadlines

Taxpayers may be affected by new extensions to the periods for which they may be assessed or reassessed by the Canada Revenue Agency (CRA).

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The government has temporarily extended certain tax deadlines and time limits—up to six months—in response to the coronavirus (COVID-19) pandemic. The extended deadlines may apply to the period during which the CRA can assess or reassess a taxpayer's obligations for income tax and GST/HST. Taxpayers therefore need to consider how this change to the statute-barred period may affect their rights and obligations.

In addition to this extension for statute-barred periods, the government has also postponed the filing deadline for certain “scientific research and experimental development” (SR&ED) claims, and the CRA will allow taxpayers additional time to apply for an extension to file a notice of objection (although there is no extension to the 90-day period to file the notice itself).


Read a September 2020 report [PDF 279 KB] prepared by the KPMG member firm in Canada

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