Skip to content Skip to footer
Search

Loading Results

May 27, 2021 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 update.

Tax updates:

  • Canada - Canada Emergency Response Benefit (CERB) repayments: In February 2021, the Canada Revenue Agency (CRA) announced that self‑employed individuals who applied for the CERB and would have qualified based on their gross income are not required to repay the benefit, even if their net income was below the $5,000 threshold. Starting May 27, 2021, individuals in this situation who have already voluntarily repaid the benefit may request a reimbursement of their repayment from the CRA.

Other updates:

  • Alberta - Tourism levy abatement extended: The abatement of the provincial tourism levy is extended for an additional three months, from April 1, 2021 to June 30, 2021.

  • Alberta - Reopening plan: The Alberta government published a three‑stage reopening plan based on vaccination levels. Based on current conditions, Alberta will enter Stage 1 on June 1, 2021. Stage 2 will begin two weeks after 60% of residents aged 12 and up have received at least one dose of a COVID‑19 vaccine and COVID-19 hospitalizations are below 500. In Stage 1: (i) religious services are limited to 15% of capacity (this change will take effect May 28, 2021), except for weddings, which will remain limited to 10 people, and funerals, which will remain limited to 20 people; (ii) private outdoor gatherings and outdoor physical, performance and recreational activities are permitted with up to 10 people; (iii) retail businesses are limited to 15% of capacity; and (iv) personal and wellness services can resume by appointment only.

  • British Columbia - Reopening plan: The BC government published a four‑stage reopening plan based on vaccination thresholds. Based on current conditions, BC will begin Step 1 on May 25, 2021. Stage 2 will begin when 65% of the adult population has received one dose of a COVID‑19 vaccine, but no earlier than June 15, 2021. In Stage 1: (i) private gatherings are limited to 5 people indoors or 10 people outdoors; (ii) organized gatherings are limited to 10 people seated indoors or 59 people seated outdoors; (iii) intra‑provincial travel restrictions remain in effect; and (iv) religious gatherings will be permitted to resume with capacity restrictions.

  • Manitoba - Additional public health restrictions: All public health orders currently in place will remain in effect until May 29, 2021. From May 29, 2021 until June 12, 2021, the following new restrictions will come into effect: (i) indoor public gatherings and gatherings on private property are prohibited; (ii) private outdoor gatherings with more than one household are prohibited; (iii) retail businesses are limited to 10% capacity to a maximum of 100 customers; and (iv) most businesses, including gyms, restaurants, museums, and personal services, will be closed for in‑person service.

  • Northwest Territories - Public health emergency extended: The public health emergency is extended until June 8, 2021.

  • Nova Scotia - Temporary regulations for restaurants and bars: Effective May 26, 2021, until the end of the state of emergency: (i) third‑party delivery services are permitted to deliver alcohol on behalf of restaurants if they meet certain training and other conditions; and (ii) third‑party delivery service fees are limited to 15% of the customer’s order for delivered orders, or 10% if the customer picks up the order.

  • Quebec - Relaxation of public health restrictions: Effective May 31, 2021, the Capital‑Nationale, Laurentides, Lanaudière, la Montérégie and l'Outaouais regions will move to the “orange” level of restrictions. The Bas‑Saint‑Laurent, Chaudière‑Appalaches and l’Estrie regions will also move to the “orange” level, except for certain areas which will remain at the “red” level.

  • Yukon - Relaxation of public health restrictions: Effective May 25, 2021: (i) fully‑vaccinated people do not need to self‑isolate upon entering the territory; (ii) bars and restaurants can return to full capacity for indoor service; (iii) private indoor gatherings of up to 20 (with mask use) are permitted, and private outdoor gatherings of up to 100 are permitted; (iv) organized indoor and outdoor gatherings, including religious services and fitness facilities, can have up to 200 people indoors or outdoors.

Links to government announcements:

Contact us

Dean Landry

National Tax Leader, Toronto, PwC Canada

+1 416 815 5090

Email

Shawn Reain

National Tax Markets Lead, Compliance.Transformed leader, Partner, Calgary, PwC Canada

+1 403 509 6373

Email

Kent Smith

Partner, Ottawa, PwC Canada

+1 613 755 8742

Email

Éric Labelle, LL.L.

Greater Montreal Tax Leader, Montreal, PwC Canada

+1 514 205 5063

Email

Julien Lassonde

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

+1 418 997 4019

Email

Liam Fitzgerald

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

+1 416 869 2601

Email