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.