Goodmans  

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, 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.
  • The CRA will generally not commence small or medium business audits until further notice.
  • For transfer price audits, requests for contemporaneous documentation made prior to April 1, 2020, having a deadline of March 18, 2020 or later will be considered cancelled and will be re-issued at a later date.
  • Collective activity on new tax debts will be suspended until further notice.
  • Notice of objection due on or after March 18, 2020 will be due on June 30, 2020.
  • 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
  • Benefit reviews are suspended until further notice. No action is required for letters received from the CRA with deadlines to respond.

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

  • The Tax Court has suspended all sittings and conference calls up to and including July 3, 2020 (further suspensions may occur).
  • The deadlines have been extended for appeals that were previously filed with the Tax Court of Canada. The period between March 16, 2020 and the day that is 60 days after the Court and its offices reopen is excluded from the computation of time under certain rules and orders of the Tax Court.
  • No extensions have been granted regarding filing Notices of Appeal to the Tax Court. All Notices of Appeal filed during the period beginning on March 16, 2020 and ending on the day that is 60 days after the Court and its offices reopen will be treated as including an Application for Extension of Time to Appeal.

Eligibility

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

How to Apply

  • No application necessary.