On August 17, 2020 the extended filing and payment deadlines were updated.
Filing date for current tax year (title changed from “Filing date for the 2019 tax year”)
September 1, 2020 - Applies to non-resident corporations electing under section 216(4) that would otherwise have a filing deadline on May 31, or in June, July, or August 2020. Under the previous announcement, the September 1 extension was only available for June 30, 2020 deadlines.
Payment date for current tax year (title changed from “Payment date for the 2019 tax year”)
September 30, 2020 - Now says “Interest will not be applied if payments are made by September 30, 2020.” Previously it said: “Penalties (including late-filing penalties) and interest will not be applied if returns are filed and payments are made by September 30, 2020.”