You are right when you are saying that the CRA as granted a relief in respect of late-filing penalties and arrears interest until June 2, 2025, for impacted T1 individual filers to provide additional time for taxpayers reporting capital dispositions to meet their tax filing obligations (see https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-incom...) posted on the CRA website on 2025-02-10 which followed the Government of Canada deferral announce on January 31, 2025 in implementation of change to capital gains inclusion rate.
So, this means that this relief applies to taxpayer reporting capital dispositions. Two comments here:
1. You can't submit, as of today, your tax return even if you do not report capital gains as, according to TurboTax, they are waiting for CRA to update some of their forms (listed in TurboTax software which includes Schedule 3 for capital gains) despite that the CRA has already updated their Schedule 3 on their website and is the same one that TurboTax has in their software. and while other software allows taxpayer to submit their tax return when they don't have capital gains and are not using Schedule 3.
2. This relief applied to taxpayer reporting capital dispositions. Therefore, if you do not have capitals gain to report but just can't submit your tax return due to software not updated, software not certified or any other reason, the taxpayer with no capital gains will be penalized if they don't submit their taxes on time.
So, yes, there is a relief from CRA announced on 2025/02/10 (see "Date modified" on the link previously mentioned) for taxpayer reporting capital gains and not for all taxpayer not being able to submit their T1 due to software issues.
