Legal and Justice System Updates

Rapid developments surrounding COVID-19 are deeply concerning but Canadians can be assured that the justice system continues to function on their behalf and the rule of law prevails. That said, all courts are taking measures to adapt as required. Canadians who are engaged in judicial events, are encouraged to consult their respective court website before attending any court matter. Read more.

Wednesday, May 27

Extended Income Tax filing and payment deadlines

On 22 and 25 May 2020, the Canada Revenue Agency (CRA) released an update on the personal tax return (T1) filing deadline and the application of late-filing penalties. In particular, the CRA has announced that late-filing penalties will not apply to any 2019 T1 return filed by 1 September 2020, provided the related tax balance is also paid by 1 September 2020.

Please see full update for more details.



Tax Court of Canada Notice to Public and Profession

Until a new Practice Order and Direction, and Notice to the Public and the Profession, are issued on or before May 27th, 2020, all Tax Court of Canada sittings and conference calls scheduled between June 1st and  July 3rd, 2020, inclusively, are cancelled. Parties affected by these cancellations will be contacted directly by the Registry staff in the coming days. At this time, sittings that are scheduled beyond July 3rd, 2020 will proceed.

Please consult the Notice to the Public and Profession for details.


Legislative proposals to address legislative time limits and deadlines issues

On May 19, 2020, the Department of Justice published draft legislative proposals, outlining potential solutions to be implemented to address Covid 19 pandemic legal repercussions faced by Canadians and Canadian businesses should they fail to meet deadlines and time periods set by law with respect to legal proceedings and some key regulatory matters. The draft legislative proposals could suspend certain time limits and enable federal ministers to extend or suspend other time limits included in federal legislation. They also include provisions to ensure that temporary extensions or suspensions cannot be made after September 30, 2020, and could be retroactive to March 13, 2020 when the COVID-19 pandemic officially began.

The draft legislative proposals will be available online for 10 days. Interested stakeholders are welcome to share their comments. 

Learn more


The Supreme Court of Canada announces appeals to be heard in June

The Supreme Court of Canada announced on April 29, 2020 that the hearings scheduled for June 2020 will take place by video-conference. All other hearings postponed due to COVID-19 will be heard in the regular fall session, which will begin the week of October 5, 2020. Please see full news release for list of June hearings and confirmed September cases.

Learn more


Federal Court: Practice Direction and Order (COVID-19): Update #2 (April 29, 2020)

This Practice Direction and Order amends the Federal Court’s April 4th Practice Direction and Order.  It extends the Suspension Period until May 29, 2020 and expands the range of matters that it is prepared to adjudicate by teleconference, video conference, or in writing. The Court will not hold hearings until June 29, 2020. Timelines for filing documents and taking of other procedural steps will be extended by 14 days following the end of the Suspension Period, to June 12, 2020. Please consult the notice for full implementation measures.


E-service measures for service on the Crown

To minimize the impacts of the COVID-19 pandemic on the justice system, the Department of Justice has put in place temporary e-service measures for service on the Crown. To initiate service on the Crown, the Attorney General of Canada or any other Minister of the Crown, the public or their legal representative can now serve the appropriate Justice Canada regional office by email or fax. The Crown will accept materials received via e-service. Please see full notice for details on how to sue the Crown in the Federal Court or Provincial Court.

Please note that documents to garnishee a federal employee's salary must be served in accordance with the Garnishment, Attachment and Pension Diversion Act. They must be served at the appropriate garnishment registry set out in the Garnishment and Attachment Regulations.

Learn more


Tax Court of Canada update

According to the present Practice Order and Direction, the Tax Court of Canada has further cancelled its judicial sittings and conference calls until May 29, 2020 inclusively. It excludes the period beginning on March 16th, 2020, and ending on the day that is 60 days after the Court and its offices reopen for the transaction of business, from the computation of time under its Rules and all Notices of Appeal filed during this time shall be treated as including an Application for Extension of Time to Appeal. Upon being advised of this fact by the Registry when served with a Notice of Appeal, the Respondent will confirm to the Registry within 60 days of service that the appeal was filed.

Practice Direction and Order

Notice to the Public and the Profession


The present notice extends the Federal Court of Appeal’s suspension period until May 15th, adjourns hearings scheduled from mid-April and for the duration of the suspension period while announcing additional measure in response to the current and evolving situation. Cases that are selected to progress may be determined on the basis of written material or by teleconference or video conference. The Court will issue directions to move cases forward that are not yet ready to be determined, though selected. For cases not selected to progress, the parties may request on consent to have them heard remotely.

Learn more


Competition Bureau: Competitor collaborations during the COVID-19 pandemic

The  Competition  Bureau advises that where there is a clear imperative for companies to collaborate in the short-term to respond to the current crisis, where those collaborations are undertaken and executed in good faith and do not go further than what is needed, it will generally refrain from exercising scrutiny.

At the same time, the Bureau wishes to underline that it has zero tolerance for any attempts to abuse this flexibility or the guidance offered herein as cover for unnecessary conduct that would violate the Competition Act.

In response, the Bureau has created a team to assess the proposed collaborations and advise the Commissioner on what informal guidance the Commissioner might provide. The aim of this team will be to facilitate rapid decisions to enable business to support the crisis response efforts.

Further information on any proposed collaboration.


Federal Court Notice : Updated Practice Direction and Order (COVID-19) / Avis de la Cour fédérale : Mise à jour de la directive sur la procédure et ordonnance (COVID-19)

Today, the Federal Court issued an Updated Practice Direction and Order (COVID-19)  which  supersedes the Practice Direction and Order dated March 17, 2020.

Aujourd’hui, la Cour fédérale a émis une Mise à jour de la directive sur la procédure et ordonnance (COVID-19). Ce document annule et remplace la Directive de pratique et ordonnance datées du 17 mars 2020.


Temporary wage subsidy for employers

The federal government’s temporary wage subsidy for employers has been evolving. Now, many small and medium-sized law firms will be eligible.

The initial announcement offered a subsidy of up to 10% and limited eligible employers to non-profit organizations, registered charities, and Canadian-controlled private corporations (CCPCs) whose taxable capital employed in Canada for the preceding taxation year was less than $15 million.

Bill C-13, adopted in Parliament on March 25, expanded the definition of eligible employers to include individuals (other than trusts) and partnerships:

a person or partnership that

  1. employs one or more eligible employees;
  2. (has, on March 18, 2020, a business number in respect of which the person or partnership is registered with the Minister to make remittances required under this section; and
  3. is any of
    1. a Canadian-controlled private corporation for the purposes of section 125 that
      1. would have a business limit for its last taxation year that ended before the start of the eligible period greater than nil, if the amount determined for paragraph 125(5.‍1)‍(b) were deemed to be nil, or
      2. if the corporation does not have a taxation year that ended before the start of the eligible period, would meet the condition in clause (A) if its taxation year ended immediately before the start of the eligible period,
    2. an individual (other than a trust),
    3. a partnership, all of the members of which are described in subparagraphs (i) to (iii) or (v),
    4. a person exempt from tax under Part I because of paragraph 149(1)‍(l), and
    5. a registered charity.

The government announced on March 27 that the wage subsidy will be up to 75% for qualifying businesses, for up to three months, retroactive to March 15. More details on eligibility criteria will be available soon and will start with the impact of COVID-19 on sales.

We will post details on this and other programs as soon as they are available.


Supreme Court of Canada cases scheduled for hearing in March, April and May are adjourned, tentatively, to the month of June 2020. Read more.


The Tax Court of Canada has cancelled all sittings and conference calls scheduled to May 1, 2020. The period from March 16 to May 1st, 2020 is excluded from the computation of time under the Rules and Order or Direction of the Court made before March 16. The Chief Justice will continue to monitor and reassess the situation on April 14, 2020. Read more.


Immigration and Refugee Board of Canada front offices are closed, meaning that hand-delivered correspondence is no longer accepted. COVID-related measures are in place to grant temporary extensions. Read more.

The Social Security Tribunal is not holding in-person or video hearings. Teleconference hearings are not impacted at this time. Read more.


The Commissioner of Competition released information on impacts to the Bureau’s enforcement processes as a result of the COVID-19 pandemic. Read more.

The Canadian Judicial Council has compiled information from superior court and court of appeal websites across Canada. Read more.

The Federal Court of Canada has issued Practice Direction and Order (COVID-19), further restricting the scope of its operations in the coming weeks. Read more.

The Tax Court of Canada has issued Practice Direction and Order, cancelling all its judicial activities through March 27, 2020. Read more.

The Federal Court of Appeal has issued Update on Court Operations in light of COVID-19, adjourning all scheduled hearings through April 17, 2020. Read more.

Each Court, tribunal and board is determining its COVID-19 response. Please check with the relevant court, tribunal or board for the most up-to-date information.

Courts and Tribunals