Has COVID-19 made it difficult or impossible for you, an estate executor, to dispose of capital property within the one-year deadline in subsection 164(6) because, say, courthouse staff have been unable to process probate applications in a timely manner? Then it sucks to be you: the CRA won’t (can’t, given the clear wording in the Act?) give an extension. CRA technical interpretation dated October 16, 2020 (2020-0865071E5)
