GST/HST Holding Corporation Rules September 28, 2018 The CBA comments on GST/HST rules for holding corporations and recommends expanding the rules to other types of investment vehicles such as partnerships or trusts.
Income Tax Act — Legislative Proposals Released July 27, 2018 September 10, 2018 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on personal and business income tax proposals released July 27, 2018 to implement Income Tax Act amendments from Budget 2018.
Guideline No. 8 – Defined Contribution Pension Plans Guideline September 05, 2018 The CBA comments on CAPSA’s revised Guideline on Defined Contribution Pensions Plans Guideline.
Cooperative Capital Markets Regulatory System - Draft Prospectus and Related Registration Exemptions August 21, 2018 The CBA says an harmonized approach to the Cooperative Capital Markets Regulatory System's prospectus and related registration exemptions will ensure consistency across jurisdictions
Pre-Budget 2019 Consultations August 09, 2018 The CBA urges the government to examine the rules on social enterprise and social finance to ensure that charitable and not-for-profit organizations can innovate and compete.
Immunity and Leniency Programs July 20, 2018 The CBA comments on proposed changes to the Competition Bureau's Immunity and Leniency Programs.
Market Studies Information Bulletin June 29, 2018 The CBA expresses concern with broad-based market studies, including the Competition Bureau’s authority to conduct them, their value, strain on resources and burdens on private parties.
Discontinuing CRA Administrative Positions on Health and Welfare Trusts June 29, 2018 The CBA says changes in Budget 2018 to end CRA Administrative positions on health and welfare trusts to instead use employee life and health trust rules under the Income Tax Act should occur as seamlessly as possible.
Bill C-58 — Access to Information Act and Privacy Act Amendments May 29, 2018 The CBA recommends amendments to Bill C-58 to improve access to information laws and safeguard solicitor-client privilege and judicial independence.
Tax Proposals for Private Corporations — Protecting Past Passive Investments May 25, 2018 The Coalition for Small Business Tax Fairness continues to recommend measures to alleviate the burden of new passive income rules on businesses.