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    Featured content

    Finance releases legislative proposals on extension to incur flow-through share expenditures

    On 16 December 2020, the Department of Finance released draft legislative proposals to implement the previously announced measures aimed at extending the timelines for resource corporations to incur eligible expenses by 12 months.

    17 Dec 2020

    CRA issues guidance on employee home office expenses and Form T2200

    On 15 December 2020, the Canada Revenue Agency (CRA) released detailed guidance on the home office expense deduction that employees can claim on their 2020 personal income tax return. 

    17 Dec 2020

    Employer obligation on deemed supplies made to pension and master pension entities

    Participating employers with a monthly GST/HST/QST filing frequency must remit the GST/HST/QST liability on the deemed supplies made to certain pension entities and master pension entities by 31 January 2021.

    15 Dec 2020

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