Février

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.

Toutes nos excuses : disponible uniquement en anglais. The CBA initiates a dialogue on practical concerns with the Spouse and Common Law Partner in Canada Class (SCLPC) and Overseas Sponsorship Applications.

L'ABC commente sur le projet de loi C-35, Loi modifiant le Code criminel (animaux d’assistance policière, animaux d’assistance militaire et animaux d’assistance) dont le titre abrégé est Loi sur la justice pour les animaux qui fournissent de l’assistance (Loi de Quanto).

L'ABC commente sur le projet de loi S-7, Loi sur la tolérance zéro face aux pratiques culturelles barbares .

Toutes nos excuses : disponible uniquement en anglais. The CBA expresses concerns about aspects of the new International Mobility Program compliance monitoring measures, including the IMM5802 form (Offer of Employment to a Foreign National Exempt from a Labour Market Impact Assessment (LMIA)) and its associated fee and procedures.