CRA will not contact any small or medium-sized businesses to initiate any postassessment GST/HST or income tax audits for the next four weeks. For the majority of businesses, the CRA will temporarily suspend audit interaction with taxpayers and representatives.
To reduce the necessity for taxpayers and tax preparers to meet in person, and to reduce administrative burden, the CRA will recognize electronic signatures as having met the signature requirements of the Income Tax Act. This provision applies to authorization forms T183 and T183Corp, which are forms that authorize tax preparers to file taxes.
Source EY
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