In a recent news release, the Canada Revenue Agency (CRA) confirmed that it will extend filing deadlines for charities impacted by Hurricane Fiona.
Specifically, CRA has extended to October 31 the due date for
- returns and balances for all T2/T3 tax returns
- returns and balances for all GST/HST returns
that would normally have been due between September 26 and October 30.
There will be no penalty or interest for late filing if they are submitted after September 30th.
The news release invites charities to call 1-800-267-2384 if their books and records have been destroyed as a result of a disaster.
Additionally, for taxpayers who were “prevented from meeting their tax obligations due to the adverse event” CRA will review requests on a priority basis. CRA will accept relief requests by phone through both the individual and business enquiry lines.
For more information, check out CRA’s regular information page about cancelling or waiving penalties or interest. This page provides a lot more detail. For example, it explains that “extraordinary circumstances” can include
- natural or human-made disasters, such as a flood or fire
- civil disturbances
- serious illness or accident
- serious emotional or mental distress (e.g., death in your immediate family)
It also gives options for submitting requests, information to include with a request, and what happens after you submit your request.
As always, if you’re a CCCC member, you can call or email our Member Support Team with your questions – we are here to help!
The content provided in this blog is for general information purposes and does not constitute legal or professional advice. Every organization’s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.