On 31 August 2020, the Canadian Revenue Agency published a Guidance in their website to announce further extension of the application period until 30 September 2020 on various international tax issues arising due to COVID-19. This Guide includes tax residency, permanent establishments, Cross-border employment income, Waiver Requests for the payments to non-residents for services provided in Canada, disposition of taxable Canadian property by non-residents of Canada, and non-resident employer certification.