On June 23, 2020, the CRA released its National Business Resumption Plan (the “NBRP”) for CRA employees. This follows the CRA’s previous announcement that it would be transitioning from a critical services mode to a business resumption mode on June…
Saskatchewan has introduced retroactive changes to their Provincial Sales Tax Act (“PSTA”) to require marketplace facilitators and operators of online accommodation platforms to register and collect Saskatchewan’s Provincial Sales Tax. The changes, which were announced on June 15th, are retroactive…
On May 19, 2020 the CRA published administrative relief (found here) for taxpayers who might otherwise be facing Canadian tax residency or cross-border issues as a result of travel restrictions imposed in light of the COVID-19 crisis. Certain potential…
Below is a summary of the implications of the COVID-19 pandemic on tax audits and disputes as of June 15, 2020. A link to the CRA’s most up-to-date administrative policies regarding COVID-19 can be found here.
CRA audit activity…
I. OVERVIEW
On Saturday, April 11, 2020, Parliament – in a special sitting – enacted Bill C-14 to implement the Canada Emergency Wage Subsidy (the “CEWS”). Unlike Bill C-13, which implemented a broad variety of pandemic initiatives, including the Canada…
The decision in Grewal v Canada (National Revenue) involved a taxpayer being penalized in respect of amounts disclosed in a voluntary disclosure, despite the fact that the disclosure was accepted by the Canada Revenue Agency (“CRA”).
This case addressed…
As part of its COVID-19 Economic Response Plan, the Government has taken a number of steps to alleviate hardships faced by taxpayers. As discussed in our previous blog post, these measures include filing deadline extensions and payment deferrals to…
Below is a summary of the implications of the COVID-19 pandemic on tax audits and disputes as of May 1, 2020. A link to the CRA’s most up-to-date administrative policies regarding COVID-19 can be found here.
Taxpayers under audit…
On March 25, 2020, the Ontario government released a one-year economic and fiscal update to respond to the COVID-19 public health crisis, in place of a full budget (see publication here). The update introduced the following tax measures designed…
The Canada Revenue Agency (“CRA”) has announced additional tax relief measures as part of its response to the ongoing COVID-19 crisis. These measures are summarized below.
Administrative Tax Measures
The new measures extend various filing deadlines under the Income Tax…