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…
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…
In response to the ongoing COVID-19 pandemic, the BC government has declared a state of emergency. The Province has taken several steps to address the challenges that the pandemic presents.[1]
Both filing deadlines and payment deadlines for:
…
On March 18, 2020, the Department of Finance announced the COVID-19 Economic Response Plan (“the COVID-19 ERP”) designed to help Canadians facing hardship as a result of the COVID-19 outbreak.
This post focuses on the tax-related measures contained in the…
The SCC decision in Canada (Minister of Citizenship and Immigration) v Vavilov (2019 SCC 65) (“Vavilov”) and its companion case Bell Canada v. Canada (Attorney General) (2019 SCC 66) established a new framework that Courts must follow when reviewing decisions…