International Guidance Update

On April 1, 2021, CRA's international guidance webpage was updated.

  • Guidance on relief provided where a non-resident could not obtain a waiver of regulation 102 or 105 withholdings from the CRA due to the delay caused by the service interruption.

  • Section VII, supplemental guidance was added which provides significant commentary on

    • extending the administrative relief in respect of individual income tax residence;

    • clarifying views regarding the effect of the travel restrictions on the determination of a permanent establishment in Canada; and

    • providing an outline of the Canadian income tax and compliance requirements of certain cross-border employees and providing some relief in respect of these requirements.