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Relief measures and deadline extensions

**Last update: September 2, 2020, 3:30 p.m. 

The Government of Canada has put in place Work-Sharing (WS) temporary special measures to support employers and workers affected by COVID-19. Have a look at the range of economic support measures and learn about the deadline extensions announced by the governments of Quebec and Canada and public sector bodies.

This page is updated daily. New information from the previous version is indicated by asterisks: **Last update**


Deadline extensions

Canada Revenue Agency and Revenu Québec

Individuals

 

Individuals

Deadline New deadline (FEDERAL)  New deadline (QUEBEC)
Filing of tax returns for the 2019 taxation year (including individuals who passed away before December 1, 2019) April 30, 2020

June 1, 2020

Relief from late filing penalties

June 1, 2020

Relief from late filing penalties

Filing of tax returns for the 2019 taxation year for individuals (or their spouse) who operate a business or are responsible for a family-type resource or an intermediate resource June 15, 2020

June 15, 2020

Relief from late filing penalties

June 15, 2020

Relief from late filing penalties

Payment of income tax for the 2019 taxation year for all individuals April 30, 2020 September 30, 2020 September 30, 2020
Payment of QPP and HSF contributions and QPIP and RAMQ premiums for the 2019 taxation year April 30, 2020 N/A September 30, 2020
Payment of tax instalment due on June 15 or September 15, 2020 June 15 or September 15, 2020 September 30, 2020 September 30, 2020
 Filing of form T1135 Foreign Income Verification Statement for individuals April 30, 2020  June 1, 2020 N/A

Trusts

Trusts Deadline  New deadline (FEDERAL) New deadline (QUEBEC) 
Filing of tax returns for trusts with a December 31 taxation year-end March 30, 2020

May 1, 2020

May 1, 2020 

Filing of tax returns for trusts whose taxation year ends on a date other than December 31, 2019 Within 90 days of the taxation year-end

June 1, 2020 for trusts that would otherwise have a filing due date on March 31, or April or May 2020

September 1, 2020 for trusts that would otherwise have a filing due date in June, July or August 2020

June 1, 2020 for trusts that would have a filing due date betwen March 31 and May 31, 2020

September 1, 2020 for trusts that would have a filing due date between June 1 and August 31, 2020

Payment of income tax Within 90 days of the taxation year-end

September 30, 2020 for the payment of any income tax amounts that become owing in the period starting on March 18, 2020 and ending on September 29, 2020

Relief from penalties and interest

September 30, 2020 for the payment of any income tax amounts that become owing in the period starting on March 17, 2020 and ending on September 29, 2020.

Relief from penalties and interest (in French only)

Payment of tax instalment due no later than June 15 or September 15, 2020 (for trusts other than SIFT trusts) June 15 or September 15,  2020 September 30, 2020 September 30, 2020
Payment of tax instalments for SIFT trusts Monthly September 30, 2020 for instalments due during the period starting on March 18, 2020 and ending on September 29, 2020 September 30, 2020 for instalments due during the period starting on March 17, 2020 and ending on September 29, 2020

Corporations

Corporations  Deadline New deadline (FEDERAL) New deadline (QUEBEC) 
Filing of tax returns Within 6 months of the taxation year-end

June 1, 2020 for corporations whose filing deadline falls within the period of March 18 to May 30, 2020

September 1, 2020 for corporations that would otherwise have a filing due date on May 31 or in June, July or August 2020

Details on the extension of deadlines

June 1, 2020 for corporations whose filing deadline is between March 17 and May 30, 2020

September 1, 2020 for corporations that have a filing due date between May 31 and August 31, 2020

Summary table of production deadlines

Payment of income tax Within 2 months of the taxation year-end (or within 3 months for corporations eligible for federal CCPC status)

September 30, 2020 for the payment of any income tax amounts that become owing in the period starting on March 18, 2020 and ending on September 29, 2020

Relief of penalties and interest

September 30, 2020 for the payment of any income tax amounts that become owing in the period starting on March 17, 2020 and ending on September 29, 2020

Relief of penalties and interest (in French only)

Payment of tax instalments Monthly or quarterly

September 30, 2020 any instalment that become owing in the period starting on March 18, 2020 and ending on September 29, 2020

Relief of penalties and interest

September 30, 2020 for any instalment that become owing in the period starting on March 17, 2020 and ending on September 29, 2020

Relief of penalties and interest (in French only)

Partnerships

Partnerships Deadline New deadline (FEDERAL) New deadline (QUEBEC)
Filing of information return whose deadline falls on March 31, 2020 March 31, 2020 May 1, 2020 May 1, 2020
Filing of information return with a deadline other than March 31, 2020  Within 5 months of the taxation year-end

September 1 if the information return is due in the period of May 31 to August 31, 2020

Details on deadline extensions

September 1 if the information return is due in the period of May 31 to August 31, 2020

Registered charities

Registered charities  Deadline  New deadline (FEDERAL)  New deadline (QUEBEC)
Filing of information returns Within 6 months of the taxation year-end

On December 31, 2020 charities with an information return due between March 18, 2020 and December 31, 2020

December 31, 2020 for charities with an information return due between March 17, 2020 and December 30, 2020

Other information returns, elections, designations and information requests

Other information returns, elections, designations and information requests Deadline New deadline (FEDERAL) New deadline (QUEBEC)
Filing of information returns, elections, designations and information requests N/A

June 1, 2020
Unless otherwise noted, this deadline applies to other information returns, elections, designations and information requests due after March 18, 2020 and before June 2020.

September 1, 2020
Unless otherwise noted, this deadline applies to other information returns, elections, designations and information requests due in June, July or August 2020.

CRA clarifications

June 1, 2020 if the filing date falls within the period of March 17 to May 31, 2020



September 1, 2020 if the filing date falls within the period of June 1 and August 31, 2020. 

Revenu Québec clarifications

Part XIII non-resident tax – Due dates

Part XIII non-resident tax – Due dates  Deadline  New deadline (FEDERAL)  New deadline (QUEBEC) 
Filing date for the 2019 NR4 information return March 31, 2020 or within 90 days of the trust’s or estate’s taxation year-end May 1, 2020 Not applicable
Payment of income tax The 15th of each month following an amount paid or credited by residents of Canada to non-resident persons Unchanged Not applicable

Objections

Objections  Deadline   New deadline (FEDERAL)   New deadline (QUEBEC)

Deadline for filing objections

Within 90 days after the date of the notice of assessment  June 30 for any notice of objection due March 18, 2020 or later June 30 for any notice of objection due in the period between March 13, 2020 and June 29, 2020

Tax on lodging

Tax on lodging Deadline New deadline (FEDERAL) New deadline (QUEBEC)

Reporting and remitting the tax on lodging for the first calendar quarter of 2020

April 30, 2020 N/A July 31, 2020
 

For more details on the relief measures: 

GST/HST/QST

Payments

The deadline for payments of the net tax related to GST/HST and QST returns has been postponed to June 30, 2020 for all returns due in the period between March 27, 2020 and June 1, 2020, inclusively. The same applies to instalment payments due during the same period.

The governments of Canada and Quebec have confirmed that there will be no deferral of GST / HST and QST payments beyond June 30, 2020. However, taxpayers who have difficulty making their payments may contact Revenu Québec (and the CRA, if applicable) to conclude a payment agreement or to request the cancellation of penalties and interest relating to late payment of taxes.

Returns

The filing deadlines remain unchanged. Registrants who are able to file their GST/HST and QST returns should do so in the normal timeframe to facilitate tax compliance and administration. However, given the current circumstances, Revenu Québec announced that no late filing penalties will be imposed on a registrant who would file its returns no later than June 30, 2020.

To support Canadian businesses in the current extraordinary circumstances, the Minister of National Revenue will extend until June 30, 2020 the time that:

  • Monthly filers have to remit amounts collected for the February, March and April 2020 reporting periods;
  • Quarterly filers have to remit amounts collected for the January 1, 2020 through March 31, 2020 reporting period; and
  • Annual filers, whose GST/HST return or instalment are due in March, April or May 2020, have to remit amounts collected and owing for their previous fiscal year and instalments of GST/HST in respect of the filer’s current fiscal year. 

Quebec is following the federal government’s lead and allowing businesses to postpone filing until June 30, 2020 their returns and payments in respect of the March 31, April 30 and May 31 QST remittances, without interest or penalties.

The CRA has not specified anything regarding filing deadlines.

Easing of requirements for electronic signatures

As a temporary administrative measure, the CRA has determined that electronic signatures will meet signature requirements. This rule applies to T183 and T183CORP authorization forms.

Revenu Québec is now allowing tax return preparers to collect electronic signatures on certain forms that must be signed by clients. The forms in question are TP-1000.TE (for individuals) and CO-1000.TE (for corporations), as well as MR-69, MRW-69.E and MRW-69.RP (only until September 1). If preparers or citizens do not have access to this technology, Revenu Québec will also accept a detailed email that allows the agency to verify that the client has consented. Revenu Québec is also exempting people without Internet access and elderly people confined to their homes from the signature requirement, though a signature may be required at a later date. For more information, go to the Revenu Québec website and consult the “Tax preparers and professional representatives” section on the FAQ for Businesses page or the “Tax preparers” section on the FAQ for individuals page.

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Accounting Standards Board

ASPE – Deferral of effective dates

Given the situation related to the COVID-19 pandemic, the Accounting Standards Board (AcSB) is deferring by one year, to January 1, 2021, the effective date of the amendments to the Accounting Standards for Private Enterprises (ASPE) that were supposed to apply for years beginning on or after January 1, 2020. Those amendments mainly affect the following sections and subjects:

  • Section 3856, Financial Instruments: Retractable or mandatorily redeemable shares and financial instruments in a related party transaction;
  • Section 3465, Income Taxes: Non-current presentation of future income tax in the balance sheet and disclosure; 
  • Section 3051, Investments: Application of the cost method to interests in jointly controlled enterprises.

The AcSB is also deferring by one year, to January 1, 2022, the effective date of the new Section 3041, Agriculture, and of the amendments to Section 3400, Revenue, that were supposed to apply for years beginning on or after January 1, 2021.

Early adoption of amendments to these Sections and of new Section 3041 continues to be permitted. Read the AcSB Decision Summary of April 15, 2020 to find out more.

Autorité des marchés financiers

The Autorité des marchés financiers (AMF) has implemented deferral and other measures to minimize the pandemic’s impact on its client groups. To see the measures that have been put in place, please go to the AMF’s website.

For more information on the continuous disclosure requirements of reporting issuers and issues to consider during the crisis, see the backgrounder  (in French only) prepared by the AMF.

Canada Mortgage and Housing Corporation (CMHC)
Documents Normally Relief
Deadline for presenting the financial statements to the general meeting 4 months after year-end

The CMHC will show flexibility with respect to the filing deadline of documents required under the agreement.

The CMHC recognizes that the documents may not be ready within the prescribed timeframes and will not impose penalties with respect to these deadlines.


Mortgage/loan payment relief

If you are having difficulties making mortgage or loan payments (depending on your situation), please contact the CMHC. They will work with you to find the best solution for you. 

The CMHC has numerous tools and relief measures for housing providers, including loan payment deferral, capitalization of outstanding interest arrears and other eligible expenses, special payment arrangements, flexible advances and a combination of tools.

Grant suspension

The CMHC has assured housing providers that grant funds will continue without interruption.
Given the current COVID-19 situation, in most cases, the CMHC will not suspend grants for accounts in the event of an agreement violation.  

Chambre des notaires
Documents Normally Relief
Deadline for filing the annual report on trust accounting of notaries and auditor’s report
March 31 Postponement to June 1, 2020 of the filing due date of the annual report on trust accounting and auditor’s report in lieu of March 31 
Economic development of Canada for Quebec regions / Government of Canada
Documents Normally Relief
Filing of Community Futures Development Corporation (CFDC) and Local Development Centre (LCD) audited annual financial statements.
June 30 September 30, 2020
Ministère de l’Éducation et de l’Enseignement supérieur
Documents Normally Relief
Report on agreed-upon procedures performed on school enrolment for the school boards and private educational institutions for the 2019-2020 school year October 31 For the year ending June 30, 2020, engagements relating to school enrolment for general education in the youth sector, adult general education and vocational training are cancelled.
Filing of the audit report on financial statements of postsecondary institutions  

The audit dates are the same as in previous years, except for audits of items performed in six CEGEPs, which have been postponed to August 7, 2020.

The official publications (financial statements) will be required by the ministry on the same dates.

Filing of financial statements for school boards
March 31 The due dates for filing financial statements with the ministry for the nine-month period ending March 31 have been postponed to July 13, 2020.
Ministère de la Famille
Documents  Normally Relief
Financial statements (AFRs) and audit reports (occupancy, compensation and home daycare service providers)  June 30

Postponement to September 30, 2020 of the due date for filing AFRs for the 2019-2020 accountability of entities in the childcare services network in lieu of March 31, 2020

On June 11, 2020, the Ministère de la Famille (Ministère) announced that the deadline for filing 2019-2020 AFRs was postponed again, to September 30, 2020, so auditors would have a reasonable amount of time to perform their audits. Childcare services can file their 2019-2020 AFRs to the Ministère before the new September 30, 2020 deadline, depending on their situation. If you have any questions about the AFR, contact the team responsible for processing it.

Email: dfisg.rfa@mfa.gouv.qc.ca
Telephone: 514 864-2395 or, toll free, 1 866 400-1173

Technical questions regarding the implications of the closure of childcare centres (among others) for computing the hours worked by educators   Due to the impact of COVID-19, an FAQ (in French only) has been posted on the Ministère de la Famille’s website at www.mfa.gouv.qc.ca (in French only) . The FAQ includes, among other things, a section on accountability and another on concerns surrounding the audit of 2019-2020 AFRs.

 

2019-2020 budget rules for childcare centres (CPE) and subsidized daycare centres

The Conseil du trésor has approved a new version of the 2019-2020 budget rules, to take into account the drop in the attendance rate due to COVID-19. The optimization threshold for attendance was lowered from 80% to 75%. Read the rules > (in French only)

Technical FAQs

In order to support the childcare services network and offer guidance on providing essential services to parents working in the health network and essential services, the Ministère de la Famille (MFA) has prepared three technical FAQs on work organization, compensation, financing and the application of the Educational Childcare Act and the related regulations for:

  • Childcare centres and subsidized daycare centres
  • Childcare providers and coordinating offices 
  • Non-subsidized daycare centres

These FAQs provide answers to questions frequently asked by childcare services, associations, unions and employer associations. Consult them on the MFA’s website (in French only).

Ministère des Affaires municipales et de l'Habitation
Documents Normally Relief
Financial statements Normally May 15 (December 31 year-end)

April 15 for controlled transit companies
 

The administrative tolerance with respect to the 2019 financial report filing deadline will end on August 31, 2020. As of September 2020, a reminder letter will be sent to all municipal organizations that have not submitted their 2019 financial reports.

Accountability reporting of subsidized projects

Between 3 and 6 months following completion of the work

The Ministère des Affaires municipales et de l’Habitation will exercise administrative tolerance with respect to the 2019 financial report filing deadline.

This tolerance will be proportionate to the duration of the exceptional measures and will be adapted to the filing dates prescribed by the laws applicable to each type of organization.

VFM audits    Awaiting directives from the ministry.
Ministère de la Santé et des Services sociaux
Documents Normally Relief
Deadline for financial statements for the period ending March 31 (including special engagements on hours worked and units of measure) June 15 Awaiting directives from the ministry.
Ministère de l'Économie et de l'Innovation
Documents Normally Relief
Cooperatives other than housing cooperatives under agreement with the SHQ and the CMHC 6 months after year-end for presentation to the general meeting

30 days after the meeting for filing with the Minister 

The Ministère will show flexibility in applying the provisions of the law.

The Ministère de l’Économie et de l’Innovation will provide information on the deadlines in a timely manner.

Housing cooperatives under agreement with the CMHC

4 months after year-end for presentation to the general meeting Awaiting directives from the ministry.
Office de la protection du consommateur
Documents  Normally Relief
Financial statements – Travel agencies  Filing of financial statements reviewed by the Office, 5 months after year-end The review engagement report may be submitted 10 months after year-end, but the travel agency will nevertheless have to send its internal financial statements 5 months after year-end.
RECYC-QUÉBEC
Documents  Normally Relief
Report on the results of applying specified auditing procedures for the period from January 1 to December 31, 2019 under the Agreement relating to the consignment, the recuperation and the recycling of non-refillable beer and soft drink containers, dated January 1, 2019 March 31 Postponement to June 15
Régime de compensation de la collecte sélective municipale June 30 Postponement to July 31
Retraite Québec
Documents Normally Relief

Deadline for filing the annual information return (AIR) and financial statements of private sector, municipal and university pension plans

6 months after year-end

3-month extension, without penalty 

*Note that this extension applies to all deadlines that that had not expired as at March 12, 2020 and that would otherwise have expired in 2020.

Deadline for filing the AIR – SSP June 30, 2020 September 30, 2020

*Note that this extension applies to all deadlines that that had not expired as at March 12, 2020 and that would otherwise have expired in 2020.
Deadline for filing the AIR and financial statements – VRSP June 30, 2020 September 30, 2020
Société d'habitation du Québec (SHQ)
Documents Normally Relief
Deadline for presenting the financial statements to the general meeting 6 months after year-end Awaiting directives from the SHQ

Government economic measures

**Corporations**
Measures Summary Level of government Source
Canada Emergency Wage Subsidy (CEWS)

The government confirmed it was introducing a 75% wage subsidy to help eligible businesses keep and return workers to their payroll.

Business representative
Have you filed an application on behalf of a client before April 27 or 28? Note that the wording of the confirmation that must be signed by the business representative has been modified. Learn more on the CPA Canada website (news from April 27 and 28). 

Federal

Government of Canada

Frequently Asked Questions of the CRA

Frequently Asked Questions of CPA Canada 

Calculator of the subsidy amount

Extension of the CEWS (until November 21, 2020)

Support for health research staff The government has announced wage supports to help universities and and health research institutes maintain essential research-related activities during the crisis. Federal Government of Canada
Temporary Wage Subsidy for Employers The Temporary Wage Subsidy for Employers is a measure that will allow eligible employers to reduce the amount of payroll deductions required to be remitted to the Canada Revenue Agency. Federal

Government of Canada

Frequently Asked Questions

Credit for contributions to the health services fund in respect of employees on paid leave A credit for contributions to the health services fund is put in place for employers that are eligible for the Canada Emergency Wage Subsidy in respect of employees on paid leave due to the COVID-19 pandemic. Provincial

Government of Quebec

Extension until August 29, 2020 

New extension until November 21, 2020 

Emergency Assistance Program for Small and Medium-Sized Businesses The Emergency Assistance Program for SMBs aims to provide limited-time support for eligible businesses that are experiencing financial difficulty as a result of COVID-19 and that require immediate working capital. Provincial Government of Quebec
Large Employer Emergency Funding Facility (LEEFF) This measure will provide bridge financing to Canada’s largest employers whose needs during the pandemic cannot be met through conventional   financing.  Federal  Government of Canada
Ad hoc adjustment to the calculation of remunerated hours for the SBD To limit the impact of this temporary suspension of corporations' activities on the SBD, the tax legislation will be amended to provide for an ad hoc adjustment to the calculation of a corporation's remunerated hours. Provincial Government of Quebec 
Measures related to the Scientific Research and Experimental Development (SR&ED) Program The CRA has implemented new measures to support  businesses by providing easier access to the SR&ED tax credit.  Federal Government of Canada 
Extension of the Work-Sharing Program The Government of Canada has put in place Work-Sharing (WS) temporary special measures to support employers and workers affected by COVID-19. Federal Government of Canada
Exceptional measures from certain financial institutions Financial institutions have put in place various measures to ease lending conditions and facilitate access to credit. Other Consult your financial institutions to find out what measures apply to you.
**Business Credit Availability Program (BCAP)** The BCAP aims to support access to financing for Canadian businesses, in all sectors and regions, with viable business models whose access to financing would otherwise be restricted. Federal

Government of Canada

**Extension to June, 2021**

**Canada Emergency Business Account (CEBA)** The Canada Emergency Business Account will provide interest-free loans to help businesses cover their operating costs during the crisis.  Federal

Government of Canada

Extension of the CEBA

**Extension of the application deadline to October 31, 2020**

Enhanced access to lending for producers, agribusinesses and food processors To ensure producers, agribusinesses and food processors can remain focused on business-critical functions, FCC has put in place various payment deferral measures and access to additional credit. Federal Farm Credit Canada
Concerted Action Program for Maintaining Employment (officially the Programme d'actions concertées pour le maintien en emploi or PACME) This program provides direct financial assistance to businesses affected by COVID-19 in order to promote training and the implementation of  good human resources management practices, and to optimize the operation of businesses on the labour market. Provincial Government of Quebec (in French only)
Addition of discretionary powers for the administration of tax incentive measures
In order to take into account the difficulties to meet certain sectoral parameters as a result of the measures put in place to mitigate the effects of the COVID-19 pandemic, temporary discretionary power will be granted to departments and agencies in assessing the sectoral parameters of the measures for which they are responsible. Provincial Government of Quebec 
Concerted Temporary Action Program for Businesses (PACTE) This new emergency funding measure provides support for businesses affected by the repercussions of COVID-19. Provincial Investissement Québec
Fonds local d'investissement (FLI) The FLI has put in place relief measures aimed at providing flexibility for outstanding loans and loan guarantees. Provincial Ministère de l’Économie et de l’Innovation (in French only)
Relief for Registered Pension Plans The government announced relief for employers who sponsor a Registered Pension Plan or salary deferral leave plan for their employees to manage and maintain their benefit obligations through the crisis. Federal Government of Canada
Hydro-Québec relief measures Special measures have been put in place to support businesses affected by COVID-19. Provincial

Hydro-Québec

Financière agricole relief measures La Financière Agricole has implemented exceptional measures to support agricultural producers through the crisis. Provincial La Financière agricole du Québec
Municipal measures (property taxes and other) Various measures are being put in place by municipalities across Quebec. Municipal Consult your municipality’s website.
Deferral of customs duty payments The government is allowing businesses, including self-employed individuals, to defer certain customs duty payments owing on their imports. Federal Government of Canada
Easing of administrative tax actions To afford taxpayers respite during this turbulent period, governments have announced the easing of many administrative tax actions, such as deferring the deadline for filing a notice of objection, and suspending collection measures and new audits. Federal and provincial Government of Canada

Government of Quebec (Other measures section)
Canada Emergency Commercial Rent Assistance (CECRA)
This program is for small businesses experiencing financial hardship due to COVID-19. It offers forgivable loans to commercial property owners so that they can reduce the rent owed by their impacted small business tenants for the months of April until August 2020. Federal (administered by the CMHC)

Canada Mortgage and Housing Corporation

Extension until August 2020

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*Individuals*
Measures Summary Level of government Source
Canada Emergency Response Benefit (CERB)

A taxable benefit has been put in place for individuals who stopped working because of COVID-19 and who do not have access to another form of income support.

Note that the CERB replaces the Emergency Care Benefit and the Emergency Support Benefit announced on March 18, 2020.

Federal

Government of Canada

FAQ on the eligibility of certain workers (in French only)

Extension of the CERB

Additional extension for the CERB, transition to the Employment Insurance program and creation of 3 new benefits

Incentive Program to Retain Essential Workers (IPREW) The purpose of this benefit is to ensure full-time workers in any of the essential services sector receive a salary that is greater than what they would receive under the Canada Emergency Response Benefit, among others. Provincial

Revenu Québec (IPREW section)

The program covered the period from March 15 to July 4, 2020 and was not extended 

Canada Student Service Grant This program provides financial assistance in the form of a grant to  encourage students to help out their communities during the pandemic. Federal Government of Canada
 
Improved access to Employment Insurance (EI) sickness benefits For individuals who are sick or quarantined, support measures have been put in place to provide easier access to EI sickness benefits, including the waiving of the one-week waiting period and the requirement to provide a medical certificate. Federal Government of Canada (Employment Insurance section)

Temporary Aid for Workers Program (TAWP)

Temporary Aid to Workers Program ended at 4:00 p.m. on April 10.

The government has put in place the TAWP to meet the financial needs of workers who can no longer work and who are not eligible for another income support program, including federal programs. Provincial Government of Quebec
Enhancing the Canada Child Benefit (CCB)

To help middle-class families, the 2019-2020  Canada Child Benefit will be increased through an additional payment in May 2020.

The government has also announced a  a new increase to the 2020-2021 CCB through an increased payment in July 2020.

 
Federal

Government of Canada

Increase for 2019-2020

Increase for 2020-2021

Special Goods and Services Tax credit payment A one-time special payment will be automatically provided for low- and modest-income families. Federal Government of Canada
One-time payment for persons with disabilities A special one-time payment will be automatically provided to persons with disabilities. Federal Government of Canada
Payment of certain benefits maintained Eligible Canadians who are presently receiving the Goods and Services/Harmonized Sales Tax (GST/HST) credit or the Canada child benefit (CCB) will  continue to receive these payments until the fall of 2020 even if they have not filed their tax return. Federal Government of Canada
Solidarity Tax Credit payments maintained Revenu Québec has announced that individuals who are unable to file their 2019 tax return before the June 1 deadline will continue to be paid some of the benefits and tax credits they are entitled to.
 Provincial Revenu Québec
Employment expenses related to teleworking Revenu Québec has added detailed information regarding the deduction of employment expenses related to teleworking in order to answer frequently asked questions regarding the COVID-19 crisis.  Provincial

Revenu Quebec FAQ

(Employment expenses related to teleworking section)

Easing of the tax credit for childcare expenses and the disability supports deduction in respect of paid expenses to take distance courses Changes are made to the tax legislation to take into account the reality of distance learning. Provincial Government of Quebec 
Exceptional measures from certain financial institutions Financial institutions have put in place various measures to ease lending conditions and facilitate access to credit. Other Consult your financial institutions to find out what measures apply to you.
Hydro-Québec relief measures Special measures have been put in place to support individuals affected by COVID-19. Provincial Hydro-Québec
CNESST flexibility measures In response to COVID-19, the Commission des normes, de l’équité, de la santé et de la sécurité du travail (CNESST) has introduced special flexibility measures for employers and workers. Provincial CNESST
Municipal measures (property taxes and other) Various measures are being put in place by municipalities across Quebec. Municipal Consult your municipality’s website.
Mortgage relief

Canadian banks are committed to help their customers, on a case-by-case basis, to manage the financial hardship they are experiencing due to COVID-19, including deferring their mortgage payments.

The Canada Mortgage and Housing Corporation (CMHC) has put in place measures to help borrowers deal with the financial setbacks they may be facing.

Other Canadian Bankers Association

CMHC
Reduced minimum withdrawals for registered retirement income funds (RRIFs) The federal and provincial governments have eased the rules governing RRIF withdrawals to support seniors. Federal and provincial Government of Canada

Government of Quebec 
One-time payment for seniors To financially assist seniors, the government will make a non-taxable one-time payment to seniors eligible for the OAS pension. Federal Government of Canada
Temporary extension of Guaranteed Income Supplement (GIS) and Allowance payments for seniors The  government is temporarily extending GIS and Allowance payments for seniors whose 2019 income information has not been assessed.  Federal Government of Canada
Enhanced Canada Student Loan Program (CSLP) To meet additional financial needs of students, the government is proposing to change the eligibility criteria for the Canada Student Loan Program so that more students will qualify for the assistance and for higher amounts. Federal Government of Canada

N.B. Quebec students do not receive CSLP assistance since Quebec has its own student financial assistance program. Provinces and territories that do not participate in the CSLP will receive additional compensation.
Moratorium on the repayment of student loans The federal and provincial governments are allowing students to defer the repayment of their student debts and has confirmed that interest will be suspended during this period. Federal and provincial Government of Canada 

Government of Quebec
Advance payments of the tax credit for childcare expenses Revenu Québec is proposing three options for families who receive advance payments of the tax credit for childcare expenses for daycares that have closed. This will save families from having to repay overpayments at a later date. Provincial Revenu Québec (Individuals – Others section)
Advance payments of the tax credit for home-support services for seniors The government had extended the deadline to apply for renewal of advance payments of the tax credit for home-support services for seniors. Provincial Revenu Québec (Other measures section)
Deferral of customs duty payments The government is allowing businesses, including self-employed individuals, to defer certain customs duty payments owing on their imports. Federal Government of Canada
Easing of administrative tax actions To afford taxpayers respite during this turbulent period, governments have announced the easing of many administrative tax actions, such as deferring the deadline for filing a notice of objection, and suspending collection measures and new audits. Federal and provincial Government of Canada

Government of Quebec
Easing of requirements for workers on parental leave The Government of Quebec is putting measures in place to relax the requirements for workers who want to interrupt or defer their parental leave in order to go back to work during the public health emergency. Provincial Québec Parental Insurance Plan

Shelter Allowance Program (PAL) To ensure program beneficiaries do not have to do anything in the short- and medium-term to continue receiving the allowance, the deadline to apply for renewal of the allowance has been extended. Provincial Revenu Québec (Other measures – Shelter allowance program section)

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Additional resources

 

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