Submissions to Government

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on four proposed changes to the back-to-back rules in Part XIII of the Income Tax Act, from Budget 2016.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee expands on its concerns about the interaction between Income Tax Act subs 55(2), Part IV and capital dividend account provisions.

The CBA adds to its previous submissions on ways to reduce delays in the criminal justice system, including changes to disclosure, promoting early resolution, modernizing routine appearance and investing in legal aid.

The CBA urges continuation of Justice Canada's Supporting Families Initiative, as it fulfills an important role that helps Canadians involved in separation and divorce.

The CBA tells the Minister of Transport that economic policy should be with the Canada Transportation Agency, and comments on de facto control requirements, the structure of aviation security agencies and customer complaints.

The CBA supports the Statement Against Immigration Detention of Children that urges the government of Canada to cease the immigration detention of unaccompanied minors, children and families to halt the significant harm to children.

The CBA welcomes proposed revisions to the drop shipment rules, including their application to services supplied to a non-resident, and specific rules for leasing transactions, but has three specific concerns.

The CBA calls for urgent progress on pay equity and the gender wage gap.

The CBA comments to the Access to Information, Privacy and Ethics Committee on the Privacy Commissioner's proposed changes to the Privacy Act.

The CBA make recommendations to Justice Canada on reforms to the federal judicial discipline process. The CBA urges inclusion of lay persons and puisne judges, the development of a code of procedure and reintroduction of Inquiry Independent Counsel.