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Published: November 17, 2020

Last Updated: April 26, 2021

Many Canadian businesses have been impacted by the ongoing COVID-19 pandemic. While some businesses are able to operate but not at full capacity, others are forced to temporarily shut down due to public health orders.


"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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