Posted Tuesday June 30, 2020


CRA Extends Travel Restrictions Relief

Multinational entities and individuals can continue to rely on CRA relief for cross-border tax issues caused by travel restrictions until August 31, 2020. The CRA has extended the application of its recent guidance, which 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. This guidance also clarifies that these travel restrictions may not affect the tax residency of a non-resident individual, or the ability of a cross-border employee to qualify for treaty benefits on employment income. In addition, the CRA’s guidance provides administrative relief to reflect its processing delays regarding certain withholding tax waiver requests and Section 116 Certificates.

Previously, the CRA indicated that its guidance would only apply from March 16, 2020 to June 29, 2020, but that it was prepared to extend its relief measures where needed.

Source KPMG
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