Learn about changes to Ontario tax programs, due dates and services affected by COVID-19.
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Interest and penalty relief period from January 1, 2022 to July 1, 2022
Any outstanding returns and taxes due between January 1, 2022 and July 1, 2022, are due by July 2, 2022. As July 2, 2022, falls on a Saturday, your returns and payments will be considered received on time if we receive them the next business day of Monday July 4, 2022.
Regular filing, payment activities, penalties and interest will resume after the relief period ends. We will continue to support businesses throughout this process.
Relief period overview
Tax filing and remittance deadlines remain the same. However, beginning January 1, 2022 to July 1, 2022, penalties and interest do not apply to Ontario businesses that miss any filing or remittance deadline under select provincial taxes.
The following provincial taxes are included in the relief period:
- employer health tax
- tobacco tax
- fuel tax
- gas tax
- beer, wine & spirits tax
- mining tax
- insurance premium tax
- international fuel tax agreement
- retail sales tax on insurance contracts and benefit plans
- race tracks tax
Filing your late return or remittance
Ontario businesses must file any outstanding returns or payments from the relief period by July 2, 2022. As July 2, 2022, falls on a Saturday, your returns and payments will be considered received on time if we receive them the next business day of Monday July 4, 2022. Interest and penalties will begin to accrue July 5, 2022.
We encourage businesses to pay taxes and file returns using ONT-TAXS online, Ontario’s secure and free online tax service.
You can also use the tax filing documents sent to you during the relief period to remit taxes or file returns. If you need new tax filing documents, please contact the ministry at 1-866-ONT-TAXS.
A flexible payment plan may be available if you:
- experience financial hardship
- are unable to pay the full amount of taxes you owe
To discuss payment options or relief outside of the January 1 to July 1, 2022 timeframe, contact the Ministry of Finance at 1-866-ONT-TAXS and select “relief.”
We continue to prioritize regular audit interactions with Ontario businesses and representatives on the following:
- benefit taxpayers
- involve significant compliance issue
- are near completion
Our practices reflect the ongoing health and economic impact of COVID-19 on Ontario businesses. We will continue to:
- offer taxpayers options to send information electronically
- ensure on-site ministry visits follow all public health requirements
On-site ministry visits
We commit to maintain the health and safety of ministry staff, taxpayers and the public during all on-site visits for inspections or field audits.
Ministry staff will follow all public health directives and guidelines during each on-site visit, including:
- maintaining physical distancing
- practicing hand hygiene
- wearing personal protective equipment
Limitation and procedural time periods
Due to the state of emergency, time limits were suspended until September 14, 2020 to either:
- file a notice of objection or appeal
- apply for a tax refund or rebate under all provincially-administered tax statutes
The suspension was retroactive to March 16, 2020. Beginning September 14, 2020, any time remaining resumed.
Tax returns, payments (no cash please) and other documents for the tax and benefit programs are accepted in person during business hours.
Ministry of Finance
33 King Street West
Oshawa ON L1H 8H5
Hours of Service:
- Monday to Friday, 8:30 a.m. to 5:00 p.m.
- Services are not available on government or statutory holidays
By phone: 1 866 ONT-TAXS (1 866 668-8297)
By fax: 1 866 888-3850
TTY: 1 800 263-7776
Ministry of Finance
33 King Street West
Oshawa, Ontario, Canada
For up-to-date information on changes to Ontario tax programs, due dates and services affected by COVID‑19, please subscribe to the Ministry of Finance’s email alert service.