Income Tax Act — Information gathering under Income Tax Act September 11, 2024 CBA/CPA Joint Taxation Committee calls for revisions to Budget 2024 tax audit powers to protect taxpayer rights and ensure fairness
Income Tax Act — Trust Reporting July 19, 2024 CBA/CPA Joint Taxation Committee proposes improvements to trust reporting rules for taxable and disregarded trusts.
Income Tax Act — Federal Budget 2024 – Capital Gains Inclusion Rate May 01, 2024 CBA/CPA Joint Taxation Committee offers time-sensitive recommendations on the implementation of Budget 2024’s higher capital gains inclusion rate.
Bill C-59 – Fall Economic Statement Implementation Act, 2023 April 29, 2024 The CBA addresses a recommendation of the Commissioner of Competition on amendments to the Competition Act in Bill C-59, the Fall Economic Statement Act, 2023.
Bill C-59 — Income Tax Act, Tax on Repurchases of Equity March 26, 2024 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee recommends fixes to technical issues that could adversely impact bona fide acquisition transactions involving Canadian public corporations.
Strengthening Competition in the Financial Sector February 29, 2024 The CBA comments on how to strengthen competition in Canada’s financial sector.
Bill C-27 — Digital Charter Implementation Act, 2022 (AIDA) February 21, 2024 The CBA addresses the Artificial Intelligence and Data Act portion of the Bill C-27, Digital Charter Implementation Act, 2022.
Bill C-352 — Lowering Prices for Canadians Act February 13, 2024 The CBA expresses concern with piecemeal competition law reform and explains that Bill C-352, Lowering Prices for Canadians Act must be examined in the context of other recent changes.
Bill C-59 — Fall Economic Statement Implementation Act, 2023 February 12, 2024 The CBA comments on amendments to the Competition Act in Bill C-59, the Fall Economic Statement Act, 2023.
Income Tax Act — Impact of Pangaea case January 09, 2024 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee recommends changes to remove elements of the Pangaea decision that could adversely impact the market dynamics on the restructuring of debt instruments.