Provincial Tax Deferral and Penalty Relief

  • Beginning April 1, 2020, penalties and interest will not apply to Ontario’s businesses that miss any filing or remittance deadlines under select provincially administered taxes. This will continue for a period of five months, up until August 31, 2020 months, up until August 31, 2020, under the following provincially administered tax programs:
  • Employer Health Tax;
  • Tobacco Tax;
  • Fuel Tax;
  • Gas Tax;
  • Beer, Wine and Spirits
  • Mining Tax;
  • Insurance Premium Tax;
  • International Fuel Tax Agreement;
  • Retail Sales Tax on Insurance Contracts and Benefit
    Plans; and
  • Race Tracks Tax.
  • During the relief period, penalties and interest will not apply to late returns or remittances made under these tax programs. This initiative complements the relief from interest and penalties from not remitting Corporate Income Tax owing that was announced by the federal government on March 18, 2020.
  • Businesses will not be required to provide any documentation supporting their reasons for late-filing or payments and they will not be required to advise the Ontario Ministry of Finance of their inability to meet their deadline(s).
  • The relief period does not include business accounts with outstanding taxes, interest or penalties owing to the government from previous filing periods. Existing debts from before the relief period will continue to accrue interest.
  • The government is also temporarily suspending audit interactions with most Ontario business and representatives for the month of April 2020.