On September 4, 2020, CRA announced that a Ministerial Order had been given to extend scientific research and experimental development filing deadlines as follows:
Corporations - Extended by six months or to December 31, 2020, whichever date comes first.
Individuals - Extended by six months to December 15, 2020. (Only applies to individuals who operated a sole proprietorship with a December 31, 2018, tax year-end and who had an SR&ED reporting deadline of June 15, 2020.)
Trusts - Extended by six months or to December 31, 2020, whichever date comes first.