Principal Issues: 1.What are the public holidays that impact the administration of revenue statutes?
Position: While subsection 35(1) of the Interpretation Act includes federal as well as provincial and municipal holidays, further legal research is required to determine which of the latter would apply to the CRA.
March 16, 2011
Taxpayer Services & Debt Management Branch HEADQUARTERS Taxpayer Services Directorate Income Tax Rulings Directorate Attention: René Tapp, Director Lindsay Frank Information Programs Division (613) 948-2227
2011-039469
Definition of a Holiday
This is in reply to the email from Brian Rae wherein he requested verification as to whether the list of public holidays on the CRA website is accurate and complete.
He correctly identified the definition of "holiday" contained in subsection 35(1) of the Interpretation Act, R.S.C. 1985, c. I-21 as the authority pursuant to which public holidays would be recognised by the CRA for the purposes of legislative administration. That definition provides as follows:
"35(1) "holiday" means any of the following days, namely, Sunday; New Year's Day; Good Friday; Easter Monday; Christmas Day; the birthday or the day fixed by proclamation for the celebration of the birthday of the reigning Sovereign; Victoria Day; Canada Day; the first Monday in September, designated Labour Day; Remembrance Day; any day appointed by proclamation to be observed as a day of public rejoicing or thanksgiving; and any of the following additional days, namely,
(a) in any province, any day appointed by proclamation of the lieutenant governor of the province to be observed as a public holiday or as a day of general prayer or mourning or day of public rejoicing or thanksgiving with the province, and any day that is a non-juridical day by virtue of an Act of the legislature of the province, and
(b) in any city, town, municipality or other organised district, any day appointed to be observed as a civic holiday by resolution of the council or other authority charged with the administration of the civic or municipal affairs of the city, town, municipality or district; ..."
The accuracy and completeness of the provincial and territorial public holidays listed on the chart contained in Mr. Rae's email could perhaps be verified through a search of the websites of those governments. The inclusion of municipal holidays in the foregoing definition, however, adds another dimension to the question, namely, to what extent is the CRA bound by municipal holidays and, if so, how does one compile a list of those holidays?
It is perhaps surprising that the question has not been raised before, particularly since there does not appear to be a quick and easy way to verify a list to which so many organizations can add - there are several hundred municipalities in Canada. Needless to say, it would be impractical for CRA to list all the holidays or to deal with all possible extensions proactively.
Furthermore, there would be some question about the geographical extent to which a municipal or provincial holiday would occasion a need to grant relief. For instance, if an individual's residence, business location, Tax Services Office and bank are not all in the same jurisdiction, a holiday covering one or more, but not all, of these locations might arguably give rise to an extension. It is not clear what the correct response would be.
Finally, while the legislation does not contemplate holidays in jurisdictions outside Canada, would it be appropriate to grant an extension, for instance, to a US resident when a statutory due date falls on a day that is a holiday in the US?
In light of the foregoing issues, it is recommended that you refer the question to Legal Services for a legal opinion on the interpretation and application of the law. Depending on the outcome of that opinion, you may wish to seek further legal assistance in the development of appropriate administrative guidelines, particularly in respect of municipal holidays, where applicable.
B.J. Skulski
Manager
Insolvency and Administrative Law Section
Income Tax Rulings Directorate
c.c. Jean-Marc Raymond
Senior General Counsel
Legal Services
Brian Rae
Manager
Specialty Information Section
Information Programs Division