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COVID-19 GST Payment Deferral

By Nizam Shajani, CPA, CA, MBA

The Canadian government has allowed businesses, including self-employed individuals, to defer all Goods and Services Tax/Harmonized Sales Tax (GST/HST) payments until June 30.  This includes customs duties owed for imports.

The deferral applies to any GST/HST payments or remittances that become owing on or after March 27, 2020, and before June 2020. This means that no interest will apply if your payments or remittances are made by the end of June 2020.

The deadline for businesses to file their returns is unchanged. Those who are able to, should continue to file their GST/HST returns on time reporting their net tax for the reporting period to help facilitate tax compliance and administration. However, recognizing the difficult circumstances faced by businesses, the CRA won’t impose penalties where a return is filed late provided that it is filed by June 30th.

Note if you are anticipating a refund, you may wish to file earlier.  Your refund should not be delayed.

This is in addition to the deferral of new balance income tax owed by all taxpayers between March 18, 2020 and August 31, 2020 to be paid on September 1, 2020.  This is for new balances owed as well as installment payments during this period.


This information is for discussion purposes only and should not be considered professional advice. There is no guarantee or warrant of information on this site and it should be noted that rules and laws change regularly. You should consult a professional before considering implementing or taking any action based on information on this site. Call our team for a consultation before taking any action. © 2020 Shajani LLP