Income Tax Act — Summary of Issues Raised with Finance Canada in Respect on Excessive Interest and Financing Expenses Limitation (EIFEL) Proposals March 22, 2023 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on draft Excessive Interest and Financing Expenses Limitation (EIFEL) legislation issued on November 22, 2023.
Income Tax Act — August 9, 2022 Technical Amendments - Application of Part XIII tax where payer or payee is a partnership March 22, 2023 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on August 9, 2022 Technical Amendments to the Income Tax Act on Application of Part XIII tax where payer or payee is a partnership.
Improving Inclusivity in the Canadian Justice System March 20, 2023 The CBA suggests best practices to ensure that courts correctly pronounce the names of all people appearing before them.
Income Tax Act — Income Tax Regulations (Technical Amendments) February 16, 2023 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on technical Income Tax Act amendments on foreign affiliate share-for-share exchanges, amalgamations and foreign accrual property income.Titre
Prohibition Purchase November 28, 2022 The CBA comments on the Prohibition on the Purchase of Residential Property by Non-Canadians Act, the regulations and policy directions.
Bill C-32 — Fall Economic Statement Implementation Act Proposed Income Tax Amendments Compromise Solicitor-Client Privilege November 28, 2022 The CBA says the Charter Statement for Bill C-32 fails to address solicitor-client privilege in Income Tax Act amendments on reporting requirements for trusts.
Bill C-32 — Fall Economic Statement Implementation Act – Proposed Income Tax Amendments Compromise Solicitor-Client Privilege November 22, 2022 The CBA calls on Parliament to protect solicitor-client privilege in Income Tax Act amendments on reporting requirements for trusts.
Proposed Income Tax Amendments Compromise Solicitor-Client Privilege November 22, 2022 The CBA calls on the Minister of Finance to protect solicitor-client privilege in Income Tax Act amendments on reporting requirements for trusts.
Bill C-32 — Fall Economic Statement Implementation Act – Proposed Income Tax Amendments Compromise Solicitor-Client Privilege November 22, 2022 The CBA calls on Parliament to protect solicitor-client privilege in Income Tax Act amendments on reporting requirements for trusts.
Supreme Court of Canada sittings in Quebec City September 01, 2022 The CBA appreciates the Supreme Court of Canada’s commitment to enhancing public appreciation of Canada’s law and democratic institutions in its upcoming sitting in Quebec City.