Today
Today

HWTs, ELHTs and the ITA

  • August 29, 2019

The CBA’s Pensions and Benefits Law Section is generally supportive of proposals from Finance Canada to convert health and welfare trusts to employee life and health trusts, and to amend some existing ELHT rules under the Income Tax Act.

Technicalities: Commenting on proposed changes to tax law

  • July 02, 2019

Canada’s foreign affiliate dumping rules were first introduced in 2012, designed to prevent foreign enterprises from “dumping” foreign affiliates into their Canadian subsidiaries in a way that would erode the Canadian tax base.

Bill C-93: Suspending records for cannabis possession the hard way

  • July 02, 2019

If the federal government wants to provide “no-cost, expedited record suspensions for simple possession of cannabis,” as it says it does, then that’s what it should do, by making the process automatic, says the CBA’s Criminal Justice Section.

Weighing proposed changes to employee stock options

  • June 20, 2019

The federal government announced in its 2019 budget that it plans to change the rules governing employee stock option deductions by limiting the tax-preferred treatment to a maximum $200,000 annual cap for employees of large, long-established firms, while stock options for employees of start-ups and rapidly growing businesses would remain uncapped for tax purposes.