Tax Measures Under Canada’s COVID-19 Economic Response Plan

  • Withholdings: On October 15[72], the CRA issued a guidance to address the situation that may arise if a non-resident employee of a non-resident employer travelled to Canada for personal reasons and, as a result of the travel restrictions, was unable to return to their country of residence. If the non-resident employee performs their duties of employment remotely while in Canada, the CRA will not assess or penalize the non-resident employer for failing to withhold the required Canadian payroll deductions, in respect of remuneration paid to this non-resident employee, provided that certain conditions are met. This administrative position will apply beginning on the day the non-resident employee began working remotely in Canada because they were unable to return back to their country of tax residence due to COVID-19 travel restrictions, and ending at the earliest of:
  • the day the non-resident employee returned or was able to return to their jurisdiction of residence;
  • the day specified on a Regulation 102 waiver relieving the non-resident employee from the relevant Canadian withholdings;
  • the day the non-resident employer was certified by the Minister as a qualifying non-resident employer and the non-resident employee was also a qualifying non-resident employee; or
  • December 31, 2020.

Federal Tax Measures for Charities

Flexibility for Registered Charities

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