CRA - Resumption of Business Activities

1) CPA Canada has reported that Video conferences with agents may be possible, a new T2 schedule 50 campaign will be commenced, and the maximum size for uploads through My Business Account.

2) CRA has launched a new web page which details their resumption of business activities for September and October.

Some highlights of what is taking place currently and throughout September:

  • The CRA’s dispute resolution and taxpayer relief programs are resuming operations. CRA is currently contacting taxpayers who filed objections or CPP/EI appeals to the Minister, or who applied for relief of penalties and interest. They will also be activating CPP/EI rulings.

  • Audits - CRA is focusing on:

    • higher dollar audits first

    • audits close to completion

    • audits with a strategic importance to the Government of Canada, provinces and territories, or our tax treaty partners

    • efforts to combat suspected fraud and other criminal activity

    Beginning in September, the CRA’s business audits will focus on:

    • complex and aggressive tax planning arrangements using partnerships and trusts by sophisticated and high income earners

    • Audits in the real estate sector aim to combat offensive non-compliance prevalent in Vancouver and Toronto areas.

  • Collections officers or agents from the debt management call centre will begin contacting individuals and businesses with a balance owing to discuss and re-evaluate their financial situation. The officer may request payment of the debt, or offer a payment arrangement, where possible.

  • Compliance - CRA will contact individuals and businesses that have not filed, or may have improperly filed their tax returns. Activities include:

    • individual income tax reviews

    • business compliance reviews

    • information audits

    • non-resident compliance activities

Business resumption site