Latest News

Clarification expected from CRA on March 18 COVID-19 economic relief package
The tax community has many questions regarding details of the March 18 package of economic relief measures announced by the federal government to address the COVID-19 pandemic. The Foundation is working collaboratively with CPA Canada, APFF and other stakeholders to communicate these concerns.  At this time, it is expected that the Canada Revenue Agency will be posting a list of issues and associated responses, as they become available. Our website will be updated to provide this link for our members. In addition, should you have a query that is not included in the original list, please forward to us at conferences@ctf.ca and we will forward as appropriate.

September 10
Time Limits and other periods under the Income Tax Act and the Excise Tax Act

When the Time Limits and Other Periods Act received Royal Assent on July 27, 2020, this legislation allowed the Minister of National Revenue to retroactively extend reassessment limitation periods by way of a Ministerial Order.  The Minister issued this order on August 31. The Order, Explanatory Notes and Frequently Asked Questions, which applies to the Excise Tax Act and the Income Tax Act can be reviewed at the below link.

Click here for details


August 14

Practice Direction and Order
Click here to read
Notice to the Public and the Profession

The Time Limits and Other Periods Act (COVID-19)

On July 27, 2020, the federal Time Limits and Other Periods Act (COVID-19)(the “Act”) came into force. The Act contains provisions that suspend certain time limits established by or under an Act of Parliament and that relate to court proceedings. The Act suspends these time limits from March 13, 2020 to September 13, 2020.

Click here for details
August 12

Canada Revenue Agency has announced that the application portal for CEWS 2.0 will open on August 17, 2020.  They have also added a ‘Calculator’ feature to assist with determining the eligible amount. 
Click here for details

CRA also updated their Frequently Asked Questions page, and while it is integrated with CEWS 1.0, they have highlighted which answers are new or revised as of August 11th. 

Click here for details


July 22

Practice Note No. 24 - Fast-track Settlement Conferences

The COVID-19 pandemic has created delays for parties with appeals before the Tax Court of Canada. In order to offer parties additional avenues for resolving their appeals, the Court is introducing a fast-track settlement conference process.

Click here for details


June 22
Notice to the Public and the Profession

The Tax Court of Canada is presently preparing for the reopening of several of its offices in the near future and for the resumption of in-person Court hearings in a number of cities across the country starting July 20th, 2020.

Click here for details

June 1
Canada Emergency Wage Subsidy Feedback & Summary of Outstanding COVID–19 Tax Issues

Over the last few weeks, the Canadian Tax Foundation has been actively collaborating with other stakeholders to raise issues and suggestions relating to tax aspects of the economic response to the  COVID-19 pandemic. We have been updating our website and sharing responses from government through various channels as information becomes available. Thanks again to all of our members and others in the business and tax community for your input.

The two documents below, which were jointly prepared by CPA Canada and the Foundation, summarize the questions that have been shared with the tax authorities about the Canada Employment Wage Subsidy (CEWS) and the outstanding COVID-19 tax issues outside of the CEWS program.  We have recently updated the second document to reflect input received as of May 28 and and will continue to update both documents as more information becomes available.  A French version of each will follow.  We look forward to clarification of these points and invite your additional suggestions.

Current as of April 14, 2020:

Canada Emergency Wage Subsidy Feedback

Current as of May 28, 2020:

Summary of Outstanding COVID–19 Tax Issues

May 29
Quebec - Ministère des Finances

Extension of the Employer Contribution Credit to the Health Services Fund for Employees on Paid Leave and Other Measures for Different Tax Delays.

This information bulletin announces the extension until August 29, 2020 of the credit on employers contribution to the Health Services Fund in respect of employees on paid leave. 
It also announces the postponement until September 1, 2020 of the payment of the tax balance payable by trusts for 2020. Lastly, it makes public the amendments to tax legislation to attribute, in certain cases, a discretionary power to the Minister of Revenue that allows him to extend the time limit for applying for tax incentives intended for businesses

Click here for details

Québec- Extension of administrative deadlines

Revenu Québec has also extended to September 1, 2020, most administrative deadlines that would normally fall in the period from June 1, 2020, to August 31, 2020. This extension does not apply to mandatory or preventive disclosures of aggressive tax planning or returns for which the deadline has already been extended to another specific date.

Click here for details

Québec- New deadline for partnerships

Partnerships that were required to file the Partnership Information Statement (TP-600) for the fiscal year ending in 2019, at the latest during the period.

  • beginning on March 17, 2020 and ending April 30, 2020 will instead be able to file this return by May 1, 2020;
  • beginning May 31, 2020 and ending August 31, 2020, will instead be able to file this return by September 1, 2020.

English link is not available yet.

Click here for details  

May 28
Tax Court of Canada Update:

Further to the Notices to the Public and the Profession issued on March 13th, March 23rd, April 17th and May 20th, 2020, and in light of the exceptional circumstances evolving constantly, the Tax Court of Canada is further restricting its judicial sittings and operations.

Amended Practice Direction and Order - May 27, 2020
Notice to the Public and the Profession - May 27, 2020
May 28
The Government of Alberta recently announced that the filing deadlines for Alberta Corporate Income Tax Returns (AT1) have been extended to:

  • June 1, 2020 for AT1 returns due after March 18, 2020 and before June 1, 2020.
  • September 1, 2020 for AT1 returns due in June, July or August 2020.

The filing deadline for a Notice of Objection (AT97) has been extended to June 30, 2020 if it would otherwise have been due after March 18 and before June 30, 2020.

Click here for details
Draft Legislative Proposals Regarding Time Limits and Other Periods in Circumstances Due to COVID-19 and Explanatory Notes

Click here or details
May 25
Canada Emergency Commercial Rent Assistance for small businesses now open for applications.

Prime Minister, Justin Trudeau, announced that applications are now being accepted for Canada Emergency Commercial Rent Assistance (CECRA) for small businesses.

Over the course of the program, property owners will reduce rent by at least 75 per cent for the months of April and May (retroactive), and June, for their small business tenants. CECRA will cover 50 per cent of the rent, with the tenant paying up to 25 per cent and the property owner forgiving at least 25 per cent.

Click here for details
CRA has extended filing deadlines for corporations and trusts.

Click here or details
May 25
Revenu Québec announces that the deadline for filing the income tax return for certain companies has been extended to September 1, 2020.

English content still to come. click below for the french content.
Details here
May 22
Canada Emergency Wage Subsidy (CEWS) - Prioritized Questions and Issues.

Updated on May 19, 2020:
Canada Emergency Wage Subsidy (CEWS) - Prioritized Questions and Issues
CRA announces new tax filing and payment deadlines.

Click here for details


May 20

Guidance on international income tax issues raised by the COVID-19 crisis.

The COVID-19 crisis has resulted in the imposition of safety measures by governments around the world, including the Canadian government, to protect the health of their citizens. Similarly, businesses have imposed safety measures to protect their employees. These measures include restrictions on travel which have resulted in certain taxpayers and their representatives expressing concerns regarding a number of potential Canadian income tax issues. This document describes each potential issue considered by the CRA  and  approaches  to address it.

Click here for more details

Canada Emergency Commercial Rent Assistance- Application documents and updated criteria.
The Prime Minister announced that application documents and updated criteria for Canada Emergency Commercial Rent Assistance (CECRA) for small businesses are now available, and that the program will be opened for applications beginning on May 25.

  • CECRA will provide forgivable loans to qualifying commercial property owners, whether they have a mortgage on their property or not. The loans will cover 50 per cent of three monthly rent payments that are payable by eligible small business tenants who are experiencing financial hardship during April, May, and June.
  • The loans will be forgiven if the qualifying property owner agrees to reduce the small business tenants’ rent by at least 75 per cent under a rent reduction agreement, which will include a term not to evict the tenant while the agreement is in place. The small business tenant would cover the remainder, up to 25 per cent of the rent.
  • Impacted small business tenants are businesses that are paying less than $50,000 per month in gross rent in a given location, with annual revenues of less than $20 million (at the ultimate parent level), and who have experienced at least a 70 per cent drop in pre-COVID-19 revenues.


Click here fore details


Revenu Quebec: Late-filing penalty for individuals
Since the deadline for paying an income tax balance has been postponed to September 1, 2020, you will NOT be charged a late-filing penalty if you file your income tax return by September 1, 2020.

Click here for details

May 15

CEWS  three month extension:
Today, the Govt. of Canada announced the extension of the Canada Emergency Wage Subsidy (CEWS) program for an additional 3 months to August 29, 2020, and the approval of regulations to extend the eligibility for the CEWS.

Click here for more details

GST/HST Credit and Canada Child Benefit:
Eligible Canadians who are presently receiving the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit and/or the Canada child benefit (CCB) will continue to receive these payments until the end of September 2020 for those who are not able to file their 2019 returns on time.

Click here for details



Regulations to amend the Income Tax Regulations (Eligible entities)

Click here for details


May 15

Quebec Update - Is a sum paid to an employee by his employer to enable him to acquire the equipment necessary for teleworking a taxable benefit for the employee?

In the exceptional context related to COVID-19, we consider that the total or partial reimbursement, on presentation of supporting documents, of a maximum amount of $ 500 intended to offset the cost of acquiring personal computer equipment or the office equipment required for teleworking is not a taxable benefit for the employee. Indeed, we consider that it is mainly the employer who benefits from this advantage.

Click here for more details

May 13
New Regional Relief and Recovery Fund

The new Regional Relief and Recovery Fund (RRRF) devotes nearly $962 million to help more businesses and organizations in sectors such as manufacturing, technology, tourism and others that are key to the regions and to local economies.

The funding will be allocated as follows:


Click here for more details

May 11
Prime Minister announces a Large Employer Emergency Financing Facility (LEEFF)  and additional support for businesses

The Government of Canada will

  • Establish a Large Employer Emergency Financing Facility (LEEFF) to provide bridge financing to Canada’s largest employers, whose needs during the pandemic are not being met through conventional financing, in order to keep their operations going. The objective of this support is to help protect Canadian jobs, help Canadian businesses weather the current economic downturn, and avoid bankruptcies of otherwise viable firms where possible. This support will not be used to resolve insolvencies or restructure firms, nor will it provide financing to companies that otherwise have the capacity to manage through the crisis. The additional liquidity provided through LEEFF will allow Canada’s largest businesses and their suppliers to remain active during this difficult time, and position them for a rapid economic recovery.
  • Use key guiding principles in providing support through the LEEFF, including:
    • Companies seeking support must demonstrate how they intend to preserve employment and maintain investment activities. Recipients will need to commit to respect collective bargaining agreements and protect workers’ pensions. The LEEFF program will require strict limits to dividends, share buy-backs, and executive pay. In considering a company’s eligibility to assistance under the LEEFF program, an assessment may be made of its employment, tax, and economic activity in Canada, as well as its international organizational structure and financing arrangements. The program will not be available to companies that have been convicted of tax evasion. In addition, recipient companies would be required to commit to publish annual climate-related disclosure reports consistent with the Financial Stability Board’s Task Force on Climate-related Financial Disclosures, including how their future operations will support environmental sustainability and national climate goals.
    • The financing is intended to be applicable to all eligible sectors in a consistent manner.
    • The LEEFF program will apply a standard set of economic terms and conditions.
  • Expand the Business Credit Availability Program (BCAP) to mid-sized companies with larger financing needs. Support for mid-market businesses will include loans of up to $60 million per company, and guarantees of up to $80 million. Through the BCAP, Export Development Canada (EDC) and the Business Development Bank of Canada (BDC) will work with private sector lenders to support access to capital for Canadian businesses in all sectors and regions.
  • Continue to provide financing to businesses through Farm Credit Canada, the BDC, and EDC, including through the Canada Account. This will ensure the government is able to respond to a wide range of financing needs, including for some large employers facing higher risks, with stricter terms in order to adequately protect taxpayers.

Click here for details

May 8
Important information related to the Film and Media Tax Credits Program during the COVID-19 crisis

The Canada Revenue Agency (CRA) is adjusting its priority activities to support programs like  the Film and Media Tax Credits (FMTC)  and to ensure that businesses receive their credits as soon as possible during these difficult times.

Click here for details

May 5
Updated CEWS FAQs: The CRA has updated its list of Frequently Asked Questions (and answers) for the Canada Emergency Wage Subsidy.

See the updated list of FAQs here

May 4
Canada Emergency Wage Subsidy Feedback & Summary of Outstanding COVID–19 Tax Issues

 Over the last few weeks, the Canadian Tax Foundation has been actively collaborating with other stakeholders to raise issues and suggestions relating to tax aspects of the economic response to the  COVID-19 pandemic. We have been updating our website and sharing responses from government through various channels as information becomes available. Thanks again to all of our members and others in the business and tax community for your input.

The two documents below, which were jointly prepared by CPA Canada and the Foundation, summarize the questions that have been shared with the tax authorities about the Canada Employment Wage Subsidy (CEWS) and the outstanding COVID-19 tax issues outside of the CEWS program.  We have recently updated the second document to reflect input received as of May 4 and and will continue to update both documents as more information becomes available.  A French version of each will follow.  We look forward to clarification of these points and invite your additional suggestions.

Current as of May 4, 2020:

Summary of Outstanding COVID–19 Tax Issues

Current as of April 14, 2020:

Canada Emergency Wage Subsidy Feedback

May 1
Important information related to SR&ED tax incentives during the COVID-19 crisis.

Click here for details

April 26

IRS Statement: Administrative, Procedural, and Miscellaneous

Click here for details

April 26

CRA has provided a Canada Emergency Wage Subsidy application guide.

Find it here

April 24
Canada Emergency Wage Subsidy (CEWS) - Prioritized Questions and Issues and CRA FAQs

The Foundation has been working with our members and other stakeholder organizations to discuss issues and resolve questions in relation to the COVID-19 economic package. We understand that the first FAQ about the CEWS program will be released shortly. We have worked with CPA Canada and a small volunteer working group to identify high priority issues from the more than 100 questions submitted to us.  Attached is the first grouping of such questions, which were forwarded to CRA. We will update the issues log on our website as responses are received.

CRA has invited us to continue to identify the highest priority items that would benefit from clarification on a weekly basis.

April 24, 2020:
FAQS - Canada emergency wage subsidy (CEWS)

April 21, 2020:
Canada Emergency Wage Subsidy (CEWS) - Prioritized Questions and Issues

April 24
Prime Minister announces partnerships with provinces and territories to deliver the Canada Emergency Commercial Rent Assistance for small businesses. This program will lower rent by 75 per cent for small businesses that have been affected by COVID-19. The government is also providing further details on the program:

  • The program will provide forgivable loans to qualifying commercial property owners to cover 50 per cent of three monthly rent payments that are payable by eligible small business tenants who are experiencing financial hardship during April, May, and June.
  • The loans will be forgiven if the mortgaged property owner agrees to reduce the eligible small business tenants’ rent by at least 75 per cent for the three corresponding months under a rent forgiveness agreement, which will include a term not to evict the tenant while the agreement is in place. The small business tenant would cover the remainder, up to 25 per cent of the rent.
  • Impacted small business tenants are businesses paying less than $50,000 per month in rent and who have temporarily ceased operations or have experienced at least a 70 per cent drop in pre-COVID-19 revenues. This support will also be available to non-profit and charitable organizations.

Click here for details

April 20
Canada Emergency Wage Subsidy Feedback & Summary of Outstanding COVID–19 Tax Issues

Over the last few weeks, the Canadian Tax Foundation has been actively collaborating with other stakeholders to raise issues and suggestions relating to tax aspects of the economic response to the  COVID-19 pandemic. We have been updating our website and sharing responses from government through various channels as information becomes available. Thanks again to all of our members and others in the business and tax community for your input.

The two documents below, which were jointly prepared by CPA Canada and the Foundation, summarize the questions that have been shared with the tax authorities about the Canada Employment Wage Subsidy (CEWS) and the outstanding COVID-19 tax issues outside of the CEWS program.  We have recently updated the second document to reflect input received as of April 17 and anticipate updating the first document in the coming days.  A French version of each will follow
 
We look forward to clarification of these points and invite your additional suggestions.

Canada Emergency Wage Subsidy Feedback

Summary of Outstanding COVID-19 Tax Issues

April 17
Covid-19 Update:

Additional measures from the Canada Revenue Agency for businesses.

Click here for details

April 17
Tax Court of Canada Update:

Further to the Notices to the Public and the Profession issued on March 13th and March 23rd, 2020, and in light of the exceptional circumstances evolving constantly, the Tax Court of Canada is further restricting its judicial sittings and operations.

Practice Direction and Order - April 17, 2020

Notice to the Public and the Profession - April 17 2020

April 16
Prime Minister announces additional support for small businesses

The Government of Canada is expanding the Canada Emergency Business Account (CEBA) to businesses that paid between $20,000 and $1.5 million in total payroll in 2019. This new range will replace the previous one of between $50,000 and $1 million, and will help address the challenges faced by small businesses to cover non-deferrable operating costs.

It is also announcing its intent to introduce the Canada Emergency Commercial Rent Assistance (CECRA) for small businesses. The program will seek to provide loans, including forgivable loans, to commercial property owners who in turn will lower or forgo the rent of small businesses for the months of April (retroactive), May, and June. Implementation of the program will require a partnership between the federal government and provincial and territorial governments, which are responsible for property owner-tenant relationships.


Click here for details

April 15
Prime Minister announces expanded access to Canada Emergency Response Benefit and support for essential workers:

To help more Canadians benefit from the CERB, the government will be changing the eligibility rules to:

  • Allow people to earn up to $1,000 per month while collecting the CERB.
  • Extend the CERB to seasonal workers who have exhausted their EI regular benefits and are unable to undertake their usual seasonal work as a result of the COVID-19 outbreak.
  • Extend the CERB to workers who recently exhausted their EI regular benefits and are unable to find a job or return to work because of COVID-19.

The COVID-19 pandemic has placed particular demands on low-income workers in certain sectors, including those on the front-line in hospitals and nursing homes, those ensuring the integrity of the food supply, or providing essential retail services to Canadians.

In recognition that these essential workers’ salaries are often less or similar than what they would receive from the CERB, the government will work with provinces and territories through a new transfer to cost-share a temporary top-up to the salaries of workers deemed essential in the fight against COVID-19, who make less than $2,500 a month. Details as to the application and delivery of this measure will be released shortly following further work with provinces and territories.


Click here for details

April 15
Covid-19 Update: Filing date for information returns under Part XVIII and Part XIX of the Income Tax Act.  

Click here for details

April 11
Bill C-14 Update:

Bill C-14, the COVID-19 Emergency Response Act, No. 2, received Royal Assent, bringing this measure into law.

Click here for details

April 9
Quebec’s new program to support business and promote training

The Quebec government's Collaborative Action for Employment (PACME) program aims to provide direct support to businesses experiencing a reduction in their activities, due to the effects of the COVID-19 pandemic, including the self-employed.

This programme of the Ministry of Labour, Employment and Social Solidarity is offered in collaboration with the Labour Market Partners Commission. It provides direct financial support to promote training, and optimize the functioning of businesses and the labour market.  As part of the Enterprises component, the program provides direct assistance to businesses for their human resources management and skills development activities, in the workplace, online or remotely, so that they can take advantage of the current pause to increase the skills of their workforce and thus be ready for economic recovery. The company's normal operations must have been affected by the COVID-19 pandemic, whether by suspension, decline, increase or diversification of activity.

Eligible training activities include among other things: Basic employee training; Francisation; Digital skills training,  Continuous training related to the company's activities, whether or not they are directly related to the position held by the trained employee and the training recommended by the professional orders. Eligible expenses include reimbursement of salaries, training expenses, related expenses and human resources management expenses, depending on the applicable schedules.

Click here for details

April 1
Department of Finance Update:

Finance Minister Bill Morneau today provided further details on the Canada Emergency Wage Subsidy (CEWS) and the Canada Emergency Response Benefit (CERB). The CERB is to deliver $2,000/month for those not receiving EI. For the CEWS, eligible employers who suffer a drop in gross revenues of at least 30 percent in March, April, or May, when compared to the same month in 2019, are able to access the subsidy for up to three months, retroactive to March 15.  The employer must attest that it is doing all it can to pay the remaining 25 percent, and it must apply for the subsidy monthly. Applications will be made online via a CRA portal, with payment anticipated in six weeks.There will be significant penalties for abuse of the program

General details available here

More to be added to our website when released.

March 31
On March 30, 2020 the CRA provided updated information on income tax filing and payment dates.

Click here for details

March 27
On March 27, the federal government announced additional economic measures to support small business and entrepreneurs. These measures include (1) an increase in wage subsidies to 75 percent, backdated to March 15, so that employers can keep workers on the payroll; and (2) loan guarantees. Also, the deadline for the payment of GST/HST and import/export duty has been extended to June. In addition, the government has confirmed that the new $2000-a-month Canada Emergency Response Benefit will be taxable.

Click here for details

The Québec government announces new measures to help individuals and businesses on March 27,2020

Québec is following the federal government’s lead and allowing businesses to postpone filing until June 30, 2020 their returns and payments in respect of the March 31, April 30 and May 31 QST remittances, without interest or penalties. Moreover, Québec will accelerate the processing of requests for tax credits intended for businesses and tax refunds. Revenu Québec is also establishing new initiatives to make life easier for individuals and businesses.

Click here for details

March 26
COVID-19 Update: Additional measures from the Canada Revenue Agency

On March 26, the Government of Canada announced further details of fiscal measures that it is taking as part of the COVID-19 economic relief package.

Click here for details

Revenu Quebec:

Questions and answers from Revenu Quebec about tax measures put in place due to the situation stemming from COVID-19 .

Click here for more details

March 26
Alberta's COVID-19 Response:

Corporate income tax deferral
As announced on March 18, 2020, Alberta businesses with corporate income tax balances that become owing on or after today or instalment payments coming due between March 18, 2020 and August 31, 2020, can defer making these payments until August 31, 2020.

For more information, see Special Notice Vol. 5 No. 56 – Deferral of Corporate Income Tax Payments.

Click here for details
March 25
Government introduces Canada Emergency Response Benefit to help workers and businesses

To support workers and help businesses keep their employees, the Government of Canada has passed legislation to establish the Canada Emergency Response Benefit (CERB). This taxable benefit will provide $2,000 a month for up to four months for workers who lose their income as a result of the COVID-19 pandemic. The CERB will be a simpler and more accessible combination of the previously announced Emergency Care Benefit and Emergency Support Benefit. 

Click here to find out our more
The government of Ontario today released a one-year economic and fiscal update. Ontario’s Action Plan: Responding to COVID-19 outlines the government’s $17 billion response.  

Tax measures include a proposed temporary increase to the Employer Health Tax exemption; a proposed new corporate income tax credit—the Regional Opportunities Investment Tax Credit; a five-month interest and penalty-free period in which to make payments for the majority of provincially administered taxes; deferral of the upcoming quarterly remittance of education property tax to school boards to provide municipalities with the flexibility to provide property tax deferrals; and the provision of up to $1.9 billion in financial relief by allowing employers to defer WSIB payments for up to six months.

Click here to find out more

March 24
BC Provincial Tax Changes - Action plan

Province announces extension of filing and payment deadlines for certain taxes to September 30, 2020 and postpones certain tax changes announced in Budget 2020 until further notice.

Click here to find out our more
March 23
CRA COVID-19 Update: Fiscal measures for accountants and tax preparers

The Government of Canada has recently announced fiscal measures to help Canadians during this period, some of which affect tax-filing and payment deadlines.

Click here fore more details

Further to the Notice to the Public and the Profession issued on March 13th, 2020, and in light of the exceptional circumstances evolving rapidly, the Tax Court of Canada is further restricting its judicial sittings and operations.

Practice Direction and Order - March 23

Notice to the Public and Profession - March 23

March 19
The Québec government will harmonize its measures with two federal government assistance measures announced yesterday

Click here for the English version
cliquez ici pour la version française
MARCH 18
The federal government today announced an expansive package of relief measures designed to provide economic support for individuals and businesses during the COVID-19 pandemic.

Tax compliance measures include the postponement of (1) tax-filing deadlines for trusts to May 1, and individuals to June 1; and (2) payment dates for all taxpayers (individual and corporate) to August 31, without interest or penalty. Also, authorization forms with electronic signatures will now be recognized.

Click here for more details

Trusts other than December 31 – case by case penalty waiver/relief applications

Click here for more details
MARCH 17

Quebec Finance Minister Eric Girard announced that the government is postponing the deadline for producing and filing income tax return for individuals to June 1,2020.


For individuals, deadlines to pay amounts owed on income tax returns for the 2019 tax year is postponed to July 31, 2020. The payment of the June 15, 2020, tax installment is suspended until July 31, 2020 for Quebec taxpayers. For businesses, the payment of tax installments and taxes due as of today is suspended until July 31,2020.
Tax return preparers will be allowed to use an electronic signature on certain forms that they must have their clients sign.

Click here for more details
Individuals and businesses will have until August 31,2020, to pay their income tax due. All tax audits and collection activities are being suspended and there will be greater flexibility in respect of payment agreement for tax debts.

Click here for the Information Bulletin 2020-4 and the announcement made by Revenu Québec

Practice Direction and Order with respect to the Tax Court of Canada

Tax Court of Canada has cancelled all its judicial activities for the weeks of March 16th and March 23rd, to and including March 27, 2020
Download English Version

Download French Version

 

Our Response

The Public Health Agency of Canada is actively monitoring the current outbreak of COVID-19 (Coronavirus) and working with the World Health Organization and other international groups. The federal and provincial governments are rapidly putting in place measures that are precautionary to minimize the risk of exposure and spread.

The health and safety of our staff and members is paramount and, in accordance with the guidance issued by the Ontario and Quebec public health authorities, we have decided to close our Toronto and Montreal offices for the foreseeable future.

Further steps have been taken to work with our landlords to incorporate additional cleaning, hand sanitizers and signage in our premises. We will continue to monitor updates from public health authorities.

Conferences

Given the ongoing COVID-19 situation, we have made the decision, after considerable consultation, not to proceed with any in-person events for our 2020 fall conference program. We remain committed, however, to the professional development of our members and to serving the tax community.
   
We are pleased to announce The Foundation Conferences: Building Your Tax Expertise—a unique collection of four virtual events that will be delivered in the fall of 2020 and will cater to all tax professionals.

2020 Conferences
Young Practitioner Events

Cancellations

In the event of a cancellation of an event, between now and May 30th, registered delegates will receive a full refund. Alternatively, we will offer delegates the option to save a credit on their CTF account to be applied to a future event or publication order. Please contact conferences@ctf.ca for any inquiries.

Visitors to the CTF Toronto Library

As part of our measures to mitigate the impact of COVID-19, The Research Centre situated in the Toronto office of the Canadian Tax Foundation will be closed for the foreseeable future. Staff will be working remotely during this period to support our members, and can be contacted at:

Ask A librarian
Email the Research Centre
Services will be limited to information we can access on databases and websites and tax research instruction as our staff will not have access to the collection during this time. We apologize for any inconvenience and thank you for your understanding.

 

Where I can I find more information?

Thank you for your support of the Foundation and our work.