Jan

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.

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.

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.

The CBA Commodity Tax, Customs and Trade Law Section seeks clarification on CRA's interpretation of the Joint Venture GST/HST election under s. 273 of the Excise Tax Act.

The CBA joins with other civil society groups to ask the federal government to support the inclusion of strengthening the rule of law as a goal for the post-2015 development agenda.

The CBA comments on draft regulations to implement procedures in the Employees' Voting Rights Act.

The CBA writes to Citizenship and Immigration Canada to initiate a dialogue on practical concerns with the Spouse or Common Law Partner in Canada Class (SCLPC) and Overseas Sponsorship Applications.

The CBA objects to new mandatory minimum and consecutive sentences in Bill C-35.

The CBA says Bill S-7 should not be passed, as many of its provisions are ill defined and aimed at non-existent problems.

The CBA writes to Citizenship and Immigration Canada expressing concerns and seeking clarification about aspects of the new International Mobility Program compliance monitoring measures.