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Important provincial tax updates – Filing and Disputes

Mar 24, 2020

For further information on the changes below or other tax matters, please contact any member of our National Tax Group.

In an effort to keep you informed of the impact of recent Canadian and provincial tax changes (particularly in response to the COVID-19 pandemic), the Osler Tax Group will provide periodic updates of measures announced by the federal and provincial governments with respect to tax reporting, payment deadlines and other compliance issues. In addition, we will provide updates on measures affecting delays, filing requirements and other procedural issues relevant to tax audits and disputes.

Tax Filings and Payments: Provincial Income Taxes

The federal government administers the income taxes for all provinces and territories other than Alberta and Quebec. For the provinces and territories whose taxes are administered by the federal government, no separate steps need to be taken in respect of income tax filings, payment, audits, and disputes; satisfying the federal requirements for these matters also satisfies all provincial income tax requirements (other than Alberta and Quebec). As a result, the guidance in respect of federal income tax filings, payment, audits and disputes set out in our prior updates Important Canadian tax updates – Filings and disputes and Canadian Tax Update – Collections, audits, objections and appeals also applies in respect of the provincial income taxes administered by the federal government.

For Alberta and Quebec, please see our related updates for information about measures in respect of tax filings and disputes regarding income taxes in those provinces.

Ontario Limitation Periods and Procedural Deadlines Suspended

By Order in Council dated March 20, 2020, retroactive to March 16, 2020, Ontario suspended all limitation periods and “any period of time within which any step must be taken in any proceeding in Ontario, including any intended proceeding … subject to the discretion of the court, tribunal or other decision-maker responsible for the proceeding”. This suspension applies to court, tribunal and other proceedings. For additional details, please see our general litigation update about this Ontario Order.

The Order suspends all court deadlines in respect of Ontario-administered taxes that are dealt with in the Ontario court system, namely the deadline for filing a notice of appeal and subsequent procedural deadlines. The Order may also suspend the deadline for filing objections in respect of certain Ontario-administered taxes. If you have a potential, upcoming or ongoing Ontario tax dispute, please contact us for further information regarding the impact of the Order on your particular dispute.