Penalties and interest will not be charged if the deferred payment requirements are met by September 1, 2020. Penalties and interest relief will be considered on a case-by-case basis for income tax balances that are not covered by the COVID-19 relief provisions described below.
Note: some taxpayers may have received a Notice of Assessment that says the deadline for payment is April 30, 2020, which is incorrect.
Due dates for:
- Individuals
 - Self-employed and their spouse or common law partner
 - Corporations
 - Trusts
 - Charities
 - Part XIII non-resident tax
 - Payroll remittances
 - Information returns, elections, designations and information requests
 
Original Source : https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/covid-19-filing-payment-dates.html
