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ARTICLE · 05 OCTOBER 2020

COVID‐19 And Its Impact On Tax And Estates

Gardiner Roberts LLP
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Effect of Covid 19 travel restrictions on common law test and 183‐day deeming rule...

CanadaCoronavirus (COVID-19)
Lorne Saltman
Lorne Saltman
Jennifer Searle
Jennifer Searle
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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

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