CRA indicates that there generally is no COVID relief from the obligation on non-resident corporations carrying on business Canada to file tax returns

CRA indicated that its general expectation was that non-resident corporations resident in a non-treaty jurisdiction, which are considered to be carrying on a business in Canada only because of COVID Travel Restrictions, nonetheless would file a tax return - but that the corporation could always seek to try to persuade CRA to show some flexibility in circumstances not covered in the COVID Guidelines.

Neal Armstrong. Summary of 2020 IFA-YIN Seminar on COVID-19 Guidelines, Q.10 under s. 150(1)(a)(i)(B).