When is taxes due in canada

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The CRA may charge interest and a late-filing penalty on returns filed after the due date. If you or your spouse or common-law partner carried on a business in the tax year other than a business whose expenditures are primarily in connection with a tax shelter , your return has to be filed on or before June However, if you have a balance owing, you still have to pay the tax on or before April Special rules may apply to B.

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I consent. The CRA has recently published guidance on its existing process for requesting a remission review, including information on:. In Technical Interpretation I, the CRA was asked whether the owner of a qualifying property that operates a hotel, or other similar business, would be considered to use its qualifying property primarily to earn rental income and therefore not eligible to claim the CERS for that qualifying property.

While a question of fact, the CRA provides some helpful guidance. The CRA indicates that generally, any income earned from the use or occupation of a property is considered to be rental income.

However, where an entity also provides significant additional services that are integral to the success of its ordinary activities, it is the CRA's position that the operation of that entity would be earning income from the services provided instead of rental income.

The CRA indicates that whether a particular payment for insurance made by an eligible entity in respect of a qualifying period is qualifying rent expense depends on the terms of the relevant insurance contract. Generally, if the insurance is on the qualifying property, then the amount paid for the insurance should be part of qualifying rent expense. In contrast, if the insurance is for content or personal property, then the amount paid for the insurance should not be included in qualifying rent expense.

The CRA has recently released guidance on how authorized representatives can make a bulk request for the cancellation of penalties and interest on behalf of multiple taxpayers, for which the request for relief have common reasons or similar facts. When submitting a bulk request, representatives should ensure the following:. The original release caused a significant amount of confusion and many questioned whether Finance Canada could change the coming into force date of the bill.

Confirmation was provided that the bill is the law, and it currently applies as passed by Parliament. Finance Canada believes that the bill allows for surplus stripping as it could apply where there is no genuine intention to transfer ownership of the business and as such, compromises the integrity of the tax system.

In particular, reference is made to converting dividends into capital gains which are taxed at a lower rate. The same risk presumably applies to gains eligible for the capital gains exemption although that is not discussed specifically.

Further draft legislation will be released which will contain more rigorous rules that will deal with issues such as whether the new owners are active in the business. The final legislation will apply as of the later of either November 1, or the date of publication of the final draft legislation.

The purpose of this study is to evaluate the web content, as well as the online calculator used in the CRHP application process. The study takes approximately 45 minutes. You can submit your questions on Slido enter code until Sunday, July 11, Bill C sought to eliminate this inequity. As the bill was considered by Parliament, the Department of Finance Canada expressed concerns that the draft changes could allow for inappropriate surplus stripping.

Due to this, on June 30, Finance Canada announced that:. The CRA indicated, however, that after the registration is complete, a representative will have to provide proper authorization for any further communication with the CRA.

Of note, the CRA has announced that the simplified registration site will open on June 21, Two recently published technical interpretations, I7 and I7, deal with whether various mandated closures would qualify for lockdown support. The scenarios presented to the CRA were:. Of particular note, the CRA indicates that in determining whether a public health restriction requires that some or all of the activities of the eligible entity at the qualifying property are required to cease i.

The CRA also notes that for a particular order to meet the conditions of a public health restriction under subsection The CRA indicates that the entity may have some flexibility in the method it can use to satisfy this condition, provided that it is appropriate for those particular circumstances.

Thus, in the case of a travel agency, if, prior to the closure, clients made in-person visits to the office to arrange travel bookings and in-person visits ceased upon closure of the office as the result of an order or decision, then those activities could be considered restricted activities and this condition could be satisfied.

The fact that employees started working from home and started making travel bookings over the phone once the office closed would not preclude this condition from being met.

The CRA applies this same rationale for the closed store in the shopping mall but still providing curbside pickup or delivery for its customers i. For the food court restaurant, where the public seating areas for customers of the restaurant are required to be closed, the CRA indicates that the "sit-down dining" activities could be considered restricted activities, and the fact that take-out service may continue would not preclude the restaurants from having restricted activities related to "sit-down dining".

It is not clear to us how the 25 per cent of revenues condition noted above would be documented in this situation. Finally, the CRA re-confirms that for the condition that the restricted activities are required to cease for a period of at least one week, there is no requirement this must be within a particular qualifying period.

As noted in our earlier post, the CRA recommends that affected corporations should file their federal and provincial claim forms without taking into account the federal COVID extension. Of note, the table in section A. The CRA has reconfirmed that these due dates still apply. The CRA recommends that such taxpayers should file their federal and provincial claim forms without taking into account the federal COVID extension. We understand that the CRA will be publishing guidance on this issue on their website shortly and we have suggested that they confirm the due dates that apply in each province or territory.

On June 2, the Government of Canada released backgrounders providing details on the Canada Recovery Hiring Program , as well as on the extension and changes to the Canada Emergency Wage Subsidy and Canada Emergency Rent Subsidy programs as announced in the federal budget. It appears that the details contained in the backgrounders are consistent with what was in the budget documents.

In CRA technical interpretation I7 E , the CRA was asked to comment on whether certain amounts paid or credited by an eligible entity to an eligible employee, who is an owner-manager, are considered eligible remuneration for purposes of CEWS in a number of different scenarios.

The CRA confirmed that salary and wages paid to an owner-manager retroactively in respect of a week during a qualifying period can generally be considered eligible remuneration for purposes of the CEWS to the extent that the eligible remuneration reflects the actual amount paid in respect of the particular claim period. Finally, if the corporation pays the salaries and wages to an owner-manager which are then immediately returned to the eligible employer as either a shareholder loan or capital contribution, the amounts will not qualify as eligible remuneration for purposes of the CEWS.

The CRA indicated that since the Act calculates the subsidy amount for an eligible employee in respect of a week in the qualifying period, the qualifying entity has discretion to claim a lesser amount in its application by excluding any employees from the CEWS calculation under the Act. Technical interpretation I7 E deals with whether a boat slip is considered real or immovable property such that rental expenses for the boat slip qualify for CERS.

The CRA provides general comments and indicates that the taxpayer should look to common law principles or the Civil Code of Quebec if the property was located in Quebec to determine whether a particular property, such as a boat slip, would be considered real or immovable property. On May 26, the CRA published guidance that could help your clients determine whether they have been contacted by a legitimate CRA agent. See our April 14, posting for further details on the issue with the calculator.

The CERS webpage now clarifies that if a lockdown period is one week or longer, a business may qualify for lockdown support even if the minimum lockdown period of one week overlaps two different claim periods.

The CRA notes that if the CERS calculator was used on or before May 20, , it may not have accurately calculated lockdown support if the lockdown period overlapped two or more claim periods.

The CRA concludes that while the legal title of a property may be relevant in determining whether a particular property is a qualifying property, it is not necessarily the case that a qualifying property of an eligible entity will always conform to its legal title.

As such, a single legal title may, depending on the circumstances, contain more than one qualifying property.

Similarly, a particular property may be a "qualifying property" for more than one eligible entity. However, in some situations, a particular property may include a portion that is subject to the SCDE exclusion in the definition of qualifying property. In such a case, the fact that a part of a property is excluded may not, depending on the circumstances, preclude the remaining part of the property from being a qualifying property. The CRA provides that since the "chair rent" is rent for the use of, or right to use, an area within the salon that is real or immovable property such that it is capable of being a qualifying property, it may be a qualifying rent expense for the stylist, provided all of the conditions in the definition of qualifying rent expense are met.

The CRA notes that this is a question of fact that must be determined by considering all of the circumstances of a particular situation, including the particular written agreement between the stylist and the landlord. Technical Interpretation I7 E deals with whether amounts received by an eligible entity from a business interruption insurance policy is included in an entity's qualifying revenue for purposes of the CEWS.

The CRA indicates that since an entity would typically acquire business interruption insurance to replace lost revenue when the entity is unable to carry on its ordinary activities, insurance proceeds would generally be included in qualifying revenue and would not be considered an extraordinary item.

The CRA wass also asked where such insurance proceeds are included in revenue in a prior period, and are based on a gross revenue benchmark less cost of sales, whether an eligible entity can determine their qualifying revenue for the particular prior reference period based on the insurance proceeds plus a notional amount to represent what their revenue would have been during this period had they been able to operate.

The CRA indicates that, since only amounts resulting in an inflow of cash, receivables or other consideration are included in qualifying revenue, therefore, an eligible entity would not be able to gross up their qualifying revenue by a notional amount. To help affected businesses prepare for their new compliance obligations, the CRA has launched a new webpage which includes a questionnaire to help businesses determine if they need to register under the new regime, as well as instructions and examples.

To qualify , you must have worked from home more than 50 per cent of the time for at least four consecutive weeks last year. There are two options for Canadians claiming home office expenses. The first is the detailed method, which involves calculating what percentage of your household costs — such as electricity, rent and internet — can be applied to your home office space. Also, you're required to save all relevant receipts. If that sounds like too much work, don't fret.

To simplify the process for people who worked from home for the first time in , the CRA has introduced a new, temporary flat rate method. They can file it without filing any documentation, any forms," said Sorbara. Software developer Pat Suwalski of Nepean, Ont. He filed his taxes on Wednesday using the flat rate method and said it took him just minutes to calculate his deduction. Suwalski counted work-from-home days last year. Which method should you choose if you worked from home this year?

Golombek said the flat rate method may be the best option if you're a homeowner, because it's easier and chances are you'll come out ahead. That's because employees can't claim mortgage payments — typically a homeowner's biggest monthly bill — as a home office expense. While homeowners can't claim their mortgage payments, renters can claim a portion of their rent based on the size of their home office space compared to their entire home.