Order Respecting Time Limits and Other Periods under the Income Tax Act (COVID-19)

The Minister of National Revenue, pursuant to subsections 7(1) and (5) of the Time Limits and Other Periods Act (COVID-19)^{Footnote 1}, makes the annexed Order Respecting Time Limits and Other Periods Under the Income Tax Act (COVID-19).

Ottawa, August 31, 2020
Diane Lebouthillier
Minister of National Revenue

Interpretation

Definition of Act

1 In this Order, Act means the Income Tax Act.

Extension

Extension — six months

2 (1) Subject to subsection (2), the following time limits and periods are extended by six months or until December 31, 2020 if that day is before the end of those six months:

1. (a) the time limit of 12 months set out in subsection 37(11) of the Act;
2. (b) the time limit of one year set out in paragraph (m) of the definition 'investment tax credit' in subsection 127(9) of the Act;
3. (c) the period of four years set out in paragraph 152(3.1)(a) of the Act;
4. (d) the period of three years set out in paragraph 152(3.1)(b) of the Act;
5. (e) the period of three years set out in paragraph 152(4)(b) of the Act;
6. (f) the period of three years set out in paragraph 152(4)(b.1) of the Act;
7. (g) the period of three years set out in paragraph 152(4)(b.2) of the Act;
8. (h) the time limit of three years set out in subparagraph 152(4)(b.3)(v) of the Act;
9. (i) the time limit of six years set out in paragraph 152(4)(b.4) of the Act;
10. (j) the time limit of one year set out in paragraph 152(4)(d) of the Act;
11. (k) the time limit of one year set out in paragraph 166.1(7)(a) of the Act; and
12. (l) the time limit of one year set out in paragraph 166.2(5)(a) of the Act.

Application

(2) The extension applies in each of the following circumstances:

1. (a) with respect to the time limits in paragraphs (1)(a), (b), (k) and (l), if the time limit would otherwise expire during the period beginning on March 13, 2020 and ending on December 30, 2020; and
2. (b) with respect to the time limits and periods in paragraphs (1)(c) to (j), if the time limit or period would otherwise expire during the period beginning on May 20, 2020 and ending on December 30, 2020.

Coming into Force

March 13, 2020

3 This Order is deemed to have come into force on March 13, 2020.