Submissions to Government

Our Submissions to Government are open to the public. They are presented here in a non-accessible PDF format. If you would like to receive an accessible web version, please contact us by email.

Today
Today

Income Tax Act β€” 2015 Federal Budget β€” Amendments to Section 55

  • May 27, 2015

The Joint Canadian Bar Association/Chartered Professional Accountants of Canada Tax Committee voices concerns with proposals to amend Income Tax Act s. 55 that may inadvertently affect routine, every day cash movements within Canadian corporate groups. They propose a better solution.

Business Law, Taxation Law

Income Tax Actβ€” 2015 Federal Budget - Synthetic Equity Arrangements

  • May 26, 2015

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.

Business Law, Taxation Law

Charitable Gifts by Graduated Rate Estates

  • May 19, 2015

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.

Charities & Not-for-Profit Law, Taxation Law, Wills, Estates and Trusts

GST/HST Joint Venture Election

  • May 13, 2015

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.

Commodity Tax, Customs and Trade