Décembre

Lettre en français - mémoire uniquement en anglais. The 2015 federal budget proposes to amend section 152(9) of the Income Tax Act (alternative basis for assessment). The Joint Canadian Bar Association/Chartered Professional Accountants of Canada Taxation Committee proposes key principles for the government to take into account when drafting the amendments.

Toutes nos excuses : Cet article n'est disponible qu'en anglais. The CBA urges the government to remove from the Budget Bill for further study and consultation proposed amendments to the Patent Act and Trade-marks Act which would extend privilege to patent and trade-mark agents.

L'ABC exprime des préoccupations au sujet de l’effet sur le droit à la vie privée de la section 15, partie 3 (art. 168) du projet de loi C-59, qui vise à apporter à la Loi sur l’immigration et la protection des réfugiés (LIPR) des modifications qui élargissent les conditions de collecte de renseignements biométriques.

Lettre en français - mémoire uniquement en anglais. The Canadian Bar Association voices concerns with the proposed amendments to section 55.

Lettre en français - mémoire uniquement en anglais. The Canadian Bar Association encloses a submission which considers the proposed changes to the Income Tax Act (the “Act”) as it relates to the withholding of source deductions from non-resident employees working for non-resident employers, commonly referred to as Regulation 102 withholding.

Lettre en français - mémoire uniquement en anglais. The CBA encloses a submission which considers the potential application of the proposed synthetic equity arrangement provisions to ordinary share purchase transactions.

Toutes nos excuses : disponible uniquement en anglais. 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.

Toutes nos excuses : disponible uniquement en anglais. The CBA responds to the Canada Revenue Agency’s (CRA) interpretation of the term “participant” for the purposes of the joint venture election described in section 273 of the Excise Tax Act (ETA).

Toutes nos excuses : disponible uniquement en anglais. The CBA encourages the Government of Canada to continue to demonstrate its commitment to rule of law by recognizing it as a core priority for Canada under the post-2015 agenda.

Toutes nos excuses : disponible uniquement en anglais. The CBA comments on the proposed amendments to the Canada Industrial Relations Board Regulations, 2012 that are needed to implement the Employees’ Voting Rights Act.