The Canadian tax system is based on the principle of mandatory self-assessment. Taxpayers, comprising both businesses and individuals, must complete a tax return every year determine whether they owe taxes or will receive a refund. For individual tax returns, returns are generally due on April 30 for the preceding tax year. For other entities, such as charities, corporations, sole proprietorships, partnerships, or self-employed individuals, the tax deadline may vary widely. Due to the disruption caused by COVID-19, the CRA extended the individual tax filing deadline by two months to the end of June 2020 for the 2019 tax year.