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On July 27, 2020, Bill c-20 An Act respecting further COVID-19 measures was enacted. This legislation includes the Time Limits and Other Periods…
At the end of March, the BC Supreme Court released its decision in Chemainus Gardens RV Resort Ltd. v The Queen, 2020 BCSC 478. The decision is potentially of great assistance to contractors in BC who install goods that become…
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On July 27, 2020, Parliament enacted Bill C-20 which made sweeping amendments to the Canada Emergency Wage Subsidy (the “CEWS”). The…
Chief Justice Rossiter of the Tax Court of Canada has now outlined multiple aspects of the Court’s process for reopening, following its lengthy closure due to COVID-19, by issuing a Practice Direction and Order and Notice to the…
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…
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I. OVERVIEW
On Saturday, April 11, 2020, Parliament – in a special sitting – enacted Bill C-14 to implement the Canada Emergency Wage Subsidy…
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…