On October 15, 2020, CRA made the following updates in respect of their positions on some international issues:
Section I.-A has been updated to clarify that the CRA will generally view the Canadian government’s recommendation to Canadians to return to Canada as a “Travel Restriction”
Section III.-D. has been added to address the situation that may arise if a non-resident employee of a non-resident employer travelled to Canada for personal reasons and, as a result of the travel restrictions, was unable to return to their country of residence. If the non-resident employee performs their duties of employment remotely while in Canada, the non-resident employer would be subject to Canadian withholding, remitting, and reporting obligations.