The Canada Revenue Agency has published Guidance on international income tax issues raised by the COVID-19 crisis. The guidance includes the Agency's positions on:
- Income Tax Residency
- Carrying on business in Canada/permanent establishment
- Cross-border employment income
- Waiver Requests – Payments to non-residents for services provided in Canada
- Disposition of taxable Canadian property by non-residents of Canada
Some of the key position provided in the guidance are as follows:
Individual…