The Canada Revenue Agency (CRA) recently released a “Collections, audit, objections, and appeals: CRA and COVID-19” webpage to clarify the impact of COVID-19 on protocols and procedures related to audit work, as well as deadline extensions for collections, objections, and appeals.
CRA audit work is resuming with accommodations because of COVID-19 in place. Audits with a taxpayer benefit, in addition to other possible situations as noted by the CRA, will be prioritized. Contactless submission options are available to taxpayers and additional time may be available to complete CRA requests because of pandemic social distancing measures. Requests for Information issued prior to and due after March 16, 2020, will be reviewed and the CRA will advise taxpayers and representatives where the information request requirements continue to exist.
Objections due from March 18, 2020, through June 30, 2020, will be accepted through the extended deadline of June 30, 2020. Benefit and credit objections will be processed as a critical service, however, other tax matter objections will be suspended and collection action is halted.
Appeals to be filed with the Tax Court of Canada from March 16, 2020, until 60 days after the court reopens will not have this time counted as part of the computation of time because of closure of the court.