Submissions and Resolutions

The CBA proposes that Personal Protective Equipment, a demonstrated necessity of life, should not be subject to GST/HST to ensure a consistent tax treatment.

The CBA comments on COVID-19's impact on the Investment Canada Act, namely the government's ability to adjust the national security regime and net benefit review thresholds.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on CRA's Guidance on International Income Tax Issues raised by the COVID-19.

The CBA urges the federal government to reverse its policy of returning refugee claimants who enter Canada from the US irregularly.

The CBA addresses technological challenges faced by Justice Canada in operating remotely during the COVID-19 pandemic.

The CBA urges the government to amend the Competition Act to allow certain mergers and agreements between competitors to address supply concerns during the COVID-19 pandemic.

The CBA urges the government to reverse its temporary policy of returning asylum seekers who enter Canada from the US at unofficial ports of entry.

The CBA comments on a proposed "access equals delivery" model in the securities market to change the delivery of prospectuses and other documents by alerting investors that documents are publicly available online.

The CBA comments on Canada's compliance with the United Nations Convention on the Rights of the Child and performance in promoting children's rights since 2012.

The CBA comments on proposed guidelines on analytical techniques, practices and enforcement policy when the US DOJ and Federal Trade Commission review vertical mergers and acquisitions.