CRA is continuing to provide time-sensitive rulings and technical interpretations

On March 15, 2020, those CRA employees performing critical functions (Category 1 employees) were directed to continue such work, but from home, if possible, until April 5, 2020. This date has now been extended to May 1, 2020. Other employees (whose work has been identified as important but not as a critical service) are directed to work from home (and not to come into the office except, perhaps, to pick up their audit laptop or other equipment) where they are equipped to do so and where their child or parent care responsibilities do not preclude this.

The list of (Category 1) critical services has been expanded to include clearance certificates, “time-sensitive income tax ruling requests and technical interpretations” and “operat[ing] call centres in the areas of GST/HST rulings, registered plans, and registered charities.” See the National COVID-19 Business Continuity Plan.

Neal Armstrong. Summary of COVID-19: Information for Canada Revenue Agency employees: 30 March 2020: Work restrictions for critical and non-critical services under s. 152(1).