Tax Alert Archives

COVID-19 Tax Update: Government Extends CEWS until December 2020 and Revamps Eligibility Criteria

On July 17, 2020, the Department of Finance released draft legislative proposals (link) providing further relief related to COVID-19. Included were extensive revisions to the CEWS rules to, among other things:

  • extend the CEWS program until at least

Prepared by: Alexander Demner

Alexander is a partner practicing in the firm’s Vancouver office. Alexander’s practice covers several areas of taxation, including owner-manager remuneration, estate planning, pre-sale and divestiture structuring, and taxpayer representation (both at the administrative appeal stage and in front of the… more »

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COVID-19 Tax Update: CEWS to be Extended to December

The Prime Minister announced on July 13, 2020 that the federal government will extend the Canada Emergency Wage Subsidy (the “CEWS”) until at least December. Read our detailed blog post on the CEWS here.

Further details about the extension,…

Prepared by: Tyler Berg

Tyler is an Associate working in the Vancouver office. During his law degree, Tyler participated in the Law Students’ Legal Advice Program and the UBC Law Review, and played intramural ice hockey for the UBC Law Legal Eagles. Tyler also… more »

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COVID-19 Tax Update: Tax Court of Canada reopens for business

The Tax Court of Canada reopened for business on Monday July 6, 2020. All Court’s Registry offices are now open, with the exception of the Hamilton office.

The Court is expected to release additional information in relation to its reopening…

Prepared by: Morgan Watchorn

Morgan Watchorn is an articling student in the firms Vancouver Office. During law school, Morgan worked as a teaching assistant in the Faculty of Law and served as a representative on the Faculty of Law Equity Committee. Morgan also competed… more »

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COVID-19 Tax Update: CRA interpretation of “extraordinary items” for CEWS

The CRA has released a technical interpretation (2020-0846711I7) outlining its views on what “extraordinary items” means for purposes of the Canada Emergency Wage Subsidy (“CEWS”). Read our detailed blog post on the CEWS here.

Qualifying revenue of an eligible

Prepared by: Tyler Berg

Tyler is an Associate working in the Vancouver office. During his law degree, Tyler participated in the Law Students’ Legal Advice Program and the UBC Law Review, and played intramural ice hockey for the UBC Law Legal Eagles. Tyler also… more »

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COVID-19 Tax Update: CRA extends administrative relief regarding residency and cross-border issues

Individuals and entities can continue to rely on CRA’s administrative relief regarding residency and cross-border issues arising from travel restrictions until August 31, 2020. Previously, the CRA indicated that its guidance would only apply from March 16, 2020 to June…

Prepared by: Kyle Lamothe

Kyle is a partner practicing in the firm’s Toronto office. Kyle’s practice focuses on Canadian tax planning for businesses, individuals, and trusts, with a particular emphasis on owner-managed businesses, cross-border issues, high net worth families, and professionals. He advises on… more »

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Federal Court grants application for judicial review in TFSA over-contribution case

In Sangha v Canada (Attorney General), the taxpayer made a series of over-contributions to his Tax Free Savings Account, was assessed a 1% monthly tax on the excess amounts, and made two relief requests to the CRA for a waiver…

Prepared by: Rebecca Potter

Rebecca Potter is a partner practicing in the firm’s Toronto office. Rebecca’s practice focuses on all aspects of taxpayer representation and tax litigation and also includes tax planning for not-for-profit organizations, and charities. She has appeared before the Tax Court… more »

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COVID-19 Tax Update: CRA posts final update to National COVID-19 Business Continuity Plan

On June 16, 2020, the CRA posted its final update to its National COVID-19 Business Continuity Plan and, more importantly, announced its transition from a critical services mode to a business resumption mode on June 26, 2020. The CRA’s announcement…

Prepared by: Chris Canning

Chris is an associate at the firm’s Vancouver office. He’s working to expand his knowledge of tax planning and advocacy in a variety of contexts. Before completing law school and joining Thorsteinssons, Chris worked at the Law Society of BC,… more »

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COVID-19 Tax Update: Federal Court of Appeal announces gradual phase-out of suspension period

On June 11, 2020, the Federal Court of Appeal released a Notice to the Parties and the Profession announcing that the suspension period, during which the computation of time under both procedural rules and any direction or order of the…

Prepared by: Morgan Watchorn

Morgan Watchorn is an articling student in the firms Vancouver Office. During law school, Morgan worked as a teaching assistant in the Faculty of Law and served as a representative on the Faculty of Law Equity Committee. Morgan also competed… more »

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COVID-19 Tax Update: Federal Court announces regional plans for amendments to suspension period

Western and Atlantic Canada

On June 11, 2020 the Federal Court of Canada released an updated Practice Direction and Order advising that the previously announced suspension period will expire in the four provinces of Western Canada and the four provinces…

Prepared by: Morgan Watchorn

Morgan Watchorn is an articling student in the firms Vancouver Office. During law school, Morgan worked as a teaching assistant in the Faculty of Law and served as a representative on the Faculty of Law Equity Committee. Morgan also competed… more »

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COVID-19 Tax Update: Tax Court of Canada further cancels judicial sittings

On May 27, 2020 the Tax Court of Canada issued an Amended Practice Order and Direction and a Notice to the Public and the Profession cancelling all judicial sittings and conference calls scheduled through July 17, 2020.

The Notice to…

Prepared by: Morgan Watchorn

Morgan Watchorn is an articling student in the firms Vancouver Office. During law school, Morgan worked as a teaching assistant in the Faculty of Law and served as a representative on the Faculty of Law Equity Committee. Morgan also competed… more »

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