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Support for Businesses - Tax Administration

The Government of Canada is extending Canada Revenue Agency deadlines related to activities, audits and disputes. Deadlines are also entending for appeals that were previously filed with the Tax Court of Canada. The following provides a brief summary of these measures. We will endeavour to update this page on a daily basis. However, for a complete and up to date description, please consult the applicable program webpage. Should you have any questions, please feel free to reach out to a Goodmans lawyer. Programs include:


 

Extending Deadlines Related to CRA Activities, Collections Audits and Disputes

Program Overview

The CRA has extended deadlines for a number of activities:

  • In limited situations where the CRA intends to process a reassessment, the taxpayer may sign a T2029 Waiver in respect of the normal reassessment period or extended reassessment period in order to provide representations, unless the reassessment would be affected by deadlines under a tax treaty.
  • Collectiion activity on new tax debts will be suspended until further notice. Flexible payment arrangements will also be available.
  • Notices of objection due on or after March 18, 2020 were due on June 30, 2020.
  • The CRA will allow electronic signatures, including on forms authorizing tax preparers to file tax returns.
  • No action is required until further notice for reviews and verification activities initiated on individual tax and benefit returns

Eligibility

  • All individuals and businesses subject to the above activities.

How to Apply

  • No application necessary.


Extending Deadlines Related to Tax Court of Canada Appeals

Program Overview

  • Tax Court of Canada cancelled its judicial sittings and conference calls between March 16, 2020 and July 17, 2020, inclusively.
  • The period between March 13, 2020 and September 13, 2020 is excluded for the purposes of computing time under certain rules and orders of the Tax Court.

Eligibility

  • Filings of appeals that were previously filed with the Tax Court of Canada.

How to Apply

  • No application necessary.