The Canada Revenue Agency (CRA) is standing by to assist Canadians who may have received correspondence indicating that they will now have to repay some or all of the COVID-19 individual benefits that they received during the pandemic. As part of its response to the COVID-19 pandemic, the Government of Canada used an attestation-based process to provide urgently-needed income support to millions of Canadians. This relied on individuals determining if they were eligible for benefits based on established criteria. It was expected that some individuals would later be found to be ineligible and be required to repay some or all of the benefits provided. The CRA and Employment and Social Development Canada (ESDC) are working together to ensure that those who received COVID-19 benefits were, in fact, entitled to them.

Since April 30, 2022, falls on a Saturday, your clients’ return will be considered filed on time in either of the following situations:

• we receive it on or before May 2, 2022

• it is postmarked on or before May 2, 2022

Your clients have until June 15, 2022, to file their return if they or their spouse or common law-partner are self-employed.

If you received one or more emergency subsidies, the amounts you received are considered government assistance and are taxable. You must report the subsidies amounts on your income tax or information return for the tax year (fiscal period) in which you are considered to have received them. The wage and rent subsidies are generally considered to have been received on the last day of the claim period they relate to.

Due to ongoing challenges created by the COVID-19 pandemic, many Canadians are still working from home. That’s why the Government of Canada is extending the temporary flat rate method so that Canadians will continue to have a simpler way to deduct home office expenses for the 2021 tax year.

With the temporary flat rate method, eligible employees can claim a deduction of $2 for each day worked at home in 2021 due to the COVID-19 pandemic. The maximum amount employees may claim using this method has been increased to $500 (it was $400 in the 2020 tax year) for the maximum of 250 working days (200 days in the 2020 tax year).

The eligibility criteria for the temporary flat rate and detailed methods remains the same for the 2021 tax year.

Employees who were not required to work from home in 2021, but who worked from home because their employer gave them the choice to do so, are still considered to have worked from home due to COVID-19.

Last year, Canadians filed almost 31 million income tax and benefit returns. Having the information you need on hand to file your return makes the filing process that much easier. We want to help you get ready, so you are in good shape when it comes time to file your return this year.

Here you will find information on filing options, COVID-19 benefits, and what’s new for this tax-filing season.

The tax-filing deadline for most individuals is April 30, 2022…

Over the course of the COVID-19 pandemic, the Government of Canada has remained committed to ensuring that Canadian businesses are supported financially as our economy recovers.

On December 22, 2021, the government announced a temporary expansion to the eligibility for the Local Lockdown Program to ensure Canadians are protected and businesses continue to receive the support they need as public health restrictions continue to be in place across the country.

These temporary changes will only be in effect from December 19, 2021, to February 12, 2022 (Periods 24 and 25). The application portals for Period 24 of the business subsidy programs open on February 7, 2022, at 6:00 am EST.