A tax year generally becomes time-barred after the expiration of a period of 3 years following the first notice of assessment relating to an income tax return filed for the given tax year. For example, the 2016 tax year should normally have become prescribed in May or June 2020 if the first notice of assessment for the year 2016 was issued to the individual somewhere in May or June 2017.
However, on December 11, 2020, Bill # 82 was tabled in the National Assembly of Quebec and it contains article 43 which provides that certain limitation periods in tax matters have been suspended since March 13, 2020, and this , until the 90th day following the day on which the state of health emergency declared throughout Quebec ends.
So, on January 20, 2021, unsurprisingly, the state of health emergency was renewed again, as has been the case since March 13, 2020 and we can imagine that this will still be the case in the coming months.
Thus, with this new rule on the suspension of time limits, a declaration of income which should normally be statute-barred in May or June 2020, will not become statute-barred before the 90th day following the day on which the state of employment ends. health emergency… So, maybe never.
