INTEREST AND PENALTY RELIEF FOR LATE FILED PERSONAL 2019 TAX RETURNS The CRA’s May 22 release says: “Penalties and interest will not be charged if payments are made by the extended deadlines of September 1, 2020. This includes the late-filing penalty as long as the return is filed by September 1, 2020.” This relief is also allowed for: -2019 T1 returns due on June 15, 2020 for self-employed taxpayers and their spouses. -2019 T1 returns for deceased individuals otherwise due from June 1 to August 31. -T1135 forms and other elections, forms and schedules that must be filed with the return, as long as they are filed by September 1, 2020.