15 September 2020 IFA Roundtable Q. 4, 2020-0853391C6 - IFA 2020 Q4: Impact Covid-19 on CRA procedures -- summary under Subsection 152(4)

Bill C-20 (re domestic time limits) does not apply to treaty time limits. If there is none, the usual domestic limits apply, e.g., under s. 152, subject to Bill C-20, which extended those limits for up to six months, but to no later than December 31, 2020.