The Canada Revenue Agency (CRA) further extended the time for relief provided in response to cross-border tax issues arising from the imposition of travel restrictions that were imposed in response to the coronavirus (COVID-19) pandemic.
The extended date for the tax relief is 30 September 2020.
The CRA relief generally provides that prolonged stays in Canada that solely result from travel restrictions due to COVID-19 will not necessarily affect the tax residency or permanent establishment of a non-resident entity. Previously, the CRA granted this relief from 16 March 2020 to 31 August 2020.
The extended relief:
Read a September 2020 report prepared by the KPMG member firm in Canada
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