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.

Click here


COVID-19 (Coronavirus) Update for Tax Professionals

Latest update: September 10, 2020

Click here for the latest updates

Now available: Joint Committee Submission Document

Subject: Impact of the Pangaea Case

Read it here

New Issue of The Arnold Report

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

[Member-only access]

Click here to read

Maximize tax solutions while minimizing your research time.

Learn More Search TaxFind

The Latest

View all


Message from the Executive Director

Current message

Perspectives on Tax Law & Policy

June 2020 

Tax for the Owner-Manager [MEMBERS-ONLY ACCESS]

July 2020


An Increase In A Tax Attribute Is Not A Tax Benefit

Canadian Tax Focus

August 2020

The CTF Digital Tax Log

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

Featured Publications

Income Tax at 100 Years

Funding the Canadian City

Tax Treaties After the BEPS Project

Canadian Taxation of Trusts