Notables

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 via the below link.

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Notables

COVID-19 (Coronavirus) Update for Tax Professionals

Latest update: September 10, 2020

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Now available: Joint Committee Submission Document

Subject: Impact of the Pangaea Case

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New Issue of The Arnold Report

Issue 185: An Increase In A Tax Attribute Is Not A Tax Benefit

[Member-only access]

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An Increase In A Tax Attribute Is Not A Tax Benefit


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Significant Economic Presence (SEP): Threshold to Taxing Digital Profits

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