CRA comments further on the meaning of a “travel restriction under its COVID Guidelines

CRA's Guidance on international income tax issues raised by the COVID-19 crisis provides relief respecting adverse impacts of COVID-related travel restrictions on such matters as being considered to have become a Canadian resident. CRA indicated that a mandatory quarantine period is a travel restriction, a government recommendation that does not have legal force may qualify as a “travel restriction” depending on the surrounding facts and circumstances, and that a government recommendation to return to Canada would generally be viewed as a “travel restriction.”

Neal Armstrong. Summary of 2020 IFA-YIN Seminar on COVID-19 Guidelines, Q. 1 under s. 2(1).