International Tax Issues

  • Income Tax Residency
    • Individuals
      • Effect of Covid 19 travel restrictions on common law test and 183‐day deeming rule
    • Corporations
      • Effect of Covid 19 travel restrictions on determining "central management and control"
  • Carrying on Business and Permanent Establishments
  • Cross‐Border Employment
    • Non‐Resident Employees
    • Canadian‐Resident Employees
  • Procedural Matters
    • Regulatory Waiver Requests
    • Dispositions of Taxable Canadian Property

Extension of Payment Deadlines

  • Tax payment deadline extended to September 30
  • Interest on existing tax debt waived for limited period
  • Deadline for filing tax returns extended to September 30
  • No extension for filings claims for Scientific Research and Experimental Development tax credits
  • Amend Income Tax Act to provide flexibility for certain time limits

Charity Registration Applications

  • Extension of time to respond to CRA's requests
  • Can apply online for charitable status
  • Audit activities are suspended
  • T3010 filing deadline extended to December 31, 2020

Suspension of Limitation Periods

  • Ontario limitation periods that were suspended on March 20, 2020 have resumed on September 14, 2020
  • Federal limitation periods that were suspended on March 13, 2020 have resumed on September 13, 2020

Witnessing Formalities

  • Wills and Powers of Attorney
    • Remote execution permitted
    • Temporary measure – current Order expires October 22, 2020
    • Practicalities of remote execution
  • Commissioning of Affidavits
    • Amendment to s. 9 of Commissioners for Taking Affidavits Act ‐ permit remote administration of oath or declaration
    • Regulation outlining procedure in force August 1, 2020
  • Notarization of Documents
    • Amendment to s. 3 of Notaries Act ‐ permit notaries to perform duties without being in person's physical presence by Regulation
    • No Regulation permitting remote notarization made

Solicitor‐Client Communication

  • Communicating with clients during a pandemic and compliance with LSO Rules of Professional Conduct
  • Client identification and verification
  • Assessing capacity virtually for Wills and Powers of Attorney

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.