On March 28, 2020 we blogged about “There will be an extension for incorporated non-profits to file T2 and all NPOs that need to file T1044″.    We noted that there would be an extension of the T2 Corporation Income Tax Return, and for non-profit corporations and others, the T1044 Non-Profit Organization (NPO) Information Return.

Now CRA has had an opportunity to update its website and the extensions are as follows:

 

 T2 Corporation Income Tax Return

 Filing date for current tax year June 1, 2020 extended
Applies to corporations that would otherwise have a filing due date after March 18 and before June 1, 2020.

 

T1044 Non-Profit Organization (NPO) Information Return.

 Other information returns June 1, 2020 extended
Applies to other information returns that would otherwise be due after March 18, 2020, and before June 2020.

 

Here is also an excerpt from the CRA’s website:

 

When to file your corporation income tax return

New tax filing and payment deadlines

The due date for filing individual tax returns has been extended to June 1, 2020. Taxpayers will have until September 1, 2020 to pay any 2019 income tax amounts owed.

You will be able to apply for the new Canada Emergency Response Benefit in My Account or using the dedicated phone line starting April 2020.

Find more information on tax measures to help support Canadians during the COVID-19 pandemic

Note: Some taxpayers may have received a Notice of Assessment that indicates the due date for payment as April 30, 2020. Please be advised the due date has been extended to September 1, 2020. We apologize for the confusion.

File your return no later than six months after the end of each tax year. The tax year of a corporation is its fiscal period.

When the corporation’s tax year ends on the last day of a month, file the return by the last day of the sixth month after the end of the tax year.

When the last day of the tax year is not the last day of a month, file the return by the same day of the sixth month after the end of the tax year.

Example

  • If your tax year ends March 31, your filing due date is September 30.
  • If your tax year ends August 31, your filing due date is February 28.
  • If your tax year ends September 23, your filing due date is March 23.

When the T2 filing deadline falls on a Saturday, Sunday, or public holiday recognized by the CRA, we will consider the return filed on time if it is sent on the first business day after the filing deadline. For more information, go to Important dates for corporations.

You must file your return on time to avoid penalties.

Note

You must file a return no later than three years after the end of a tax year to receive a tax refund.

 

Also here is the guide to filing the T2:
T4012 T2 Corporation – Income Tax Guide 2019

 

Herer is a guide and form for the T1044:

T1044 Non-Profit Organization (NPO) Information Return