Canada Guidance on International Income Tax Issues Raised by the COVID-19 Crisis

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…