Deferral of GST, HST and QST tax payments
The governments of Canada and Quebec have announced that remittances of taxes collected (GST, HST and QST) and customs duties, which were due to the CRA and/or Revenu Québec for the following periods, have been postponed to June 30, 2020.
- For registrants who remit taxes monthly, the remittance date for the February, March and April 2020 reporting periods is extended to June 30;
- For registrants who remit taxes quarterly, the remittance date for the period January 1 to March 31, 2020 has been postponed to June 30;
- For registrants who remit taxes annually, whose usual remittance date is in March, April or May, or whose instalments are due in these months, the remittance date is deferred to June 30.
Although the filing deadlines remain unchanged, the tax authorities have confirmed that, given current circumstances, no late-filing penalty will be imposed on a registrant who files the returns referred to above in points 1, 2 and 3 by June 30, 2020.
However, we recommend that any registrant entitled to a GST, HST or QST refund file their returns on time, so that we can recover the amounts owing to them.
Clarification regarding Revenu Québec :
Revenu Québec has suspended its audit activities and announced that tax refund claims will be processed on an accelerated basis. Revenu Québec nevertheless reserves the right to carry out subsequent verifications.
