Product Description

• S.C. 2020, c. 11 (Bill C-20), An Act respecting further COVID-19 measures: Canada Emergency Wage Subsidy (CEWS) extended, deadlines extended by Time Limits and Other Periods Act (TLOPA)
• S.C. 2020, c. 12 (Bill C-4), COVID-19 Response Measures Act: Canada Recovery Benefit (CRB) measures
• S.C. 2020, c. 13 (Bill C-9), An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy): Canada Emergency Rent Subsidy and changes to CEWS
• Bill C-14 (First Reading Dec. 2, 2020), Economic Statement Implementation Act, 2020: certain COVID-19 support provisions of the Fall Economic Statement and the Nov. 19, 2020 CERS draft legislation
• November 30, 2020 Economic Statement: draft legislation and other announcements (some integrated in Bill C-14)
• Draft legislation and explanatory (technical) notes released on Nov. 27, 2020 (employee life and health trusts); Dec. 15, 2020 (zero-emission vehicles); Dec. 16, 2020 (extension for spending capital raised via flow-through shares); Dec. 21, 2020 (automobile standby charge for employees); Jan. 19, 2021 (child care expenses and the disability supports deduction)
• September 23, 2020 Speech from the Throne excerpts indicating future amendments
• Various sets of amending regulations to change and extend the CEWS to March 2021
• Various announcements from Finance, CRA and other government departments providing COVID-19 administrative relief and indicating possible legislative amendments

Également disponible en version française :

La Loi du Praticien : Loi de l'impôt

sur le revenu, 43e édition