Le 1er avril 2021, l’Agence du revenu du Canada (l’« ARC ») a publié des directives supplémentaires sur les problèmes en matière de fiscalité internationale soulevés par la crise de la COVID-19. Ces directives supplémentaires...more
On April 1, 2021, the Canada Revenue Agency (CRA) released supplemental guidance on international income tax issues raised by the COVID-19 crisis. This Supplemental Guidance extends certain administrative relief that was...more
The COVID-19 crisis has led to travel restrictions that have required many people to work remotely, and sometimes to remain in jurisdictions other than those in which they typically perform their duties. On April 3, 2020, The...more