Excise Tax Act (ETA) by virtue
of new powers granted to the Minister under the
Time
Limits and Other Periods Act (COVID-19) (Time Limits
Act), which received royal assent on July 27, 2020.
Statute-Barring Periods
Under the ministerial orders, the period within which the CRA
can issue reassessments was extended by six months or until
December 31, 2020, whichever is earlier, in respect of years or
periods that would otherwise have become statute-barred under the
ITA or ETA on or after May 20, 2020. These ministerial orders are
no longer in force and no further extensions have been
announced.
Relief for Late-Filed Notices of Objection
The one-year time limit for making late-filed objection requests
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The Supreme Court of Canada heard one appeal in January and will hear seven more in February and March that may interest the business community or organizations facing civil litigation:
January Decision of the SCC
The Supreme Court of Canada allowed the appeal in the
medical malpractice case,
Armstrong v Royal Victoria Hospital, 2019 ONCA 963. The plaintiff underwent colon surgery and suffered injury to her ureter in the process due to it coming into close proximity with a LigaSure device. The surgeon was found negligent at trial. The Ontario Court of Appeal overturned the trial judge s decision, holding that he improperly applied the standard of care analysis by focusing on the goals that surgeons aim to achieve in performing surgery (i.e., keeping the LigaSure a certain distance from the ureter), rather than the means used to achieve those goals. The Supreme Court adopted the decision of the dissent at the Court o