CRA is not extending the June 30, 2020 deadline for GST/HST remittances and waiving late-return penalties
CRA has made an addition dated June 29, 2020 to its Webpage on Deferral of GST/HST Tax Remittances, which states:
There will not be an extension of the relief that was announced by the CRA on March 27, 2020 which allowed all businesses to defer, until June 30, 2020, any GST/HST payments or remittances that became owing on or after March 27, 2020, and before July 2020.
Businesses must therefore make these payments and remittances and file these returns by June 30, 2020. Interest will begin to apply to outstanding remittances and payments, and penalties will begin to apply to outstanding returns, effective July 1, 2020.
Businesses that are continuing to experience difficulty in making a GST/HST remittance or payment or filing a GST/HST return can contact the CRA to make a request for the cancellation or waiver of penalties and interest … .
CRA also added a section on electronic signatures, including a statement that:
[T]he CRA will be accepting electronic signatures for GST/HST documents submitted online. In particular, effective July 6, 2020, businesses will be able to use a new electronic service to submit a GST/HST document with an electronic signature.
Sited from Neal Armstrong. Summary of FAQ - Deferral of GST/HST Tax Remittances: CRA and COVID-19 20 (CRA Webpage dated 29 June 2020) under ETA s. 281.1(1).