Canada: Temporarily suspended limitation periods to resume 1 September 2021 (Quebec)

Quebec to resume normal statutory limitation periods beginning 1 September 2021

Quebec to resume normal statutory limitation periods beginning 1 September 2021

The tax authority in Quebec is to resume the normal statutory limitation periods for tax purposes beginning 1 September 2021.

Certain statutory limitation periods were temporarily suspended beginning 13 March 2020, in response to the coronavirus (COVID-19) pandemic. Revenu Quebec also temporarily “paused” the limitations period for making tax assessments or to recover tax debts. Read TaxNewsFlash

The time periods that were effectively paused on 13 March 2020 are now officially set to resume beginning 1 September 2021—including the time period to determine when returns are considered statute-barred.

Read a July 2021 report [PDF 196 KB] prepared by the KPMG member firm in Canada 


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