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April 3, 2020 update

Information is accurate as at 3:00 p.m. EDT. Information may be affected by subsequent announcements.

Links to government announcements follow at the end of the daily update.

Tax updates:

  • Canada Revenue Agency (CRA) - Business Continuity Plan: The CRA has updated the list of essential services that it will continue to provide. The list has been expanded to include time-sensitive income tax ruling requests / technical interpretations, audit activities related to taxpayer-requested reassessments, Scientific Research and Experimental Development claims, waivers, and clearance certificates.
  • Manitoba - Income tax filing and payment relief: The Manitoba government announced that the deadlines for payment and filing of provincial income tax and corporate income tax will be deferred to August 31, 2020.
  • Manitoba - Deferral of fees and charges: The Manitoba government will defer collection of the following payments: penalties and interest on late payments to Manitoba Hydro, Centra Gas, and Manitoba Public Insurance; interest on receivables owing from restaurants, bars and stores to Manitoba Liquor and Lotteries; interest on unpaid provincial education taxes, school division fees and other municipal taxes.

Other updates:

  • Canada - Support for food banks: The federal government announced funding of $100 million to be provided to food banks and local food organizations.
  • Canada - Federal Court of Appeal: The suspension of hearings at the Federal Court of Appeal has been extended until May 15, 2020. Certain urgent matters and matters which were in progress may proceed by a remote hearing.
  • Northwest Territories - Vehicle registrations extended: Driver’s licenses and certificates of registration (for both private and commercial vehicles), which would have expired between March 31 and May 31, 2020, will remain valid until June 1, 2020.
  • Nova Scotia - Additional support for business: The Nova Scotia government announced a $20 million Worker Emergency Bridge Fund, which will fund a one-time payment of $1,000 to self-employed individuals and other workers who do not qualify for Employment Insurance. The government also announced $20 million of funds for a Small Business Impact Grant, which will pay eligible small businesses and social enterprises a lump sum of 15% of their revenue from sales from either April 2019 or February 2020.
  • Nova Scotia - State of emergency extended: The state of emergency in Nova Scotia has been extended until noon on April 19, 2020.
  • Ontario - Superior Court to hear matters remotely: The Ontario Superior Court and Divisional Court will begin to hear certain non-urgent matters by telephone or video conference.
  • Ontario - List of “essential” workplaces restricted: The Ontario government has reduced the list of businesses which are permitted to remain open. Notably, most construction work, other than essential infrastructure construction projects and residential construction projects which are already in progress, will cease.
  • Prince Edward Island - Additional income support: The PEI government announced a $1 million Special Situations Fund which will fund a one-time payment of $1,000 to residents who have lost income due to COVID-19, but are not eligible for other federal and provincial funding support.
  • Prince Edward Island - Business Adaptation Advice Program: The PEI government announced a program which will cover the cost to businesses, up to $2,500, of hiring a professional to provide advice on how to adapt to the impacts of the pandemic.
  • Quebec - Extra pay for healthcare workers: The Quebec government announced $287 million of spending to supplement the income of healthcare workers. Frontline health workers will receive an 8% bonus while other healthcare workers, such as laboratory technicians, will receive a 4% bonus. Workers in private care facilities such as elder care homes will receive a bonus of $4 per hour, retroactive to March 13, 2020.
  • Quebec - Working capital for small business: The Quebec government announced that it will provide $150 million to fund loans and loan guarantees of up to $50,000 to support the working capital requirements of small and medium enterprises which have encountered financial difficulties as a result of COVID-19. The loans will be administered by regional municipalities.
  • Quebec - Fonds local d’investissement (FLI): The Quebec government also announced that the FLI program will be extended for 2 years, until December 31, 2022, and that repayments of capital and interest owed by businesses under FLI loans may be deferred for six months.
  • Quebec - Environmental authorizations relaxed: Manufacturers who shift production to essential supplies required to respond to COVID-19 may be exempt from the requirement to apply for an authorization from the Ministère de l'Environnement et de la Lutte contre les changements climatiques.
  • Quebec - Public procurement procedures relaxed: The requirement for municipalities to hold the opening of tenders on public contracts in public and before the bidders has been temporarily waived; only two witnesses will now be required.

Links to government announcements:

Contact us

Dean Landry

National Tax Leader, Toronto, PwC Canada

+1 416 815 5090

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Shawn Reain

Partner, Canadian Markets Leader, Tax, Calgary, PwC Canada

+1 403 509 6373

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Kent Smith

Partner, Ottawa, PwC Canada

+1 613 755 8742

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Éric Labelle, LL.L.

Greater Montreal Tax Leader, Montreal, PwC Canada

+1 514 205 5063

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Julien Lassonde

Partner, PwC Associates, National Incentives Leader, Montreal, PwC Canada

+1 418 997 4019

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Liam Fitzgerald

Competency, Innovation & Legal Tax Leader, Toronto, PwC Canada

+1 416 869 2601

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