Income Tax Act — Federal Budget 2015 - Proposed Amendments to Non-resident Employee Withholding May 26, 2015 The Joint CBA/CPA Canada Tax Committee welcomes Income Tax Act changes on withholding source deductions from non-resident employees working for non-resident employers, commonly referred to as Regulation 102 withholding, but suggests some clarity.
Income Tax Act— 2015 Federal Budget - Synthetic Equity Arrangements May 26, 2015 Budget 2015 expands the definition of a dividend rental arrangement to include a synthetic equity arrangement. The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Tax Committee says where this may lead to inappropriate consequences.
Charitable Gifts by Graduated Rate Estates May 19, 2015 The Canadian Bar Association invites the Canada Revenue Agency and Finance Canada to attend a June 2015 meeting with Charities Section representatives to discuss the Section's input on proposed tax measures affect charities and not-for-profits.
Income Tax Act — 2014 Federal Budget Amendments to Trust and Estate Rules September 26, 2014 The CBA/CPA (Chartered Professional Accountants of Canada) Joint Committee on Taxation comments on the draft law to would implement tax measures arising from the 2014 Federal Budget, mostly relating to taxation of trusts and estates.
Tax Reform to Promote Retirement Savings August 14, 2014 WHEREAS encouraging saving for retirement is an important national issue of concern to federal, provincial and territorial governments, public policy organizations and the public
Income Tax Act — Folio S1-F5-C1 (Related persons and dealing at arm's length) June 16, 2014 The CBA/CPA (Charted Professional Accountants of Canada) Joint Committee on Taxation offers the Canada Revenue Agency four suggested changes to Folio S1-F5-C1 (Related persons and dealing at arm’s length), released on May 2, 2014.
Income Tax Act — Treaty Shopping May 16, 2014 The CBA/CPA Joint Committee on Taxation offers extensive comments on the federal government’s proposed rule to address “treaty shopping” as defined in Budget 2014.
Appeal Jurisdiction for Registered Charities March 04, 2014 The CBA recommends changes to the Federal Courts Act and the Tax Court of Canada Act to alter the jurisdiction for appeals in matters concerning registered charities in Canada.
Income Tax Act — June 2013 Consultation on Eliminating Graduated Rate Taxation of Trusts December 02, 2013 Submission to Finance Canada