Submissions

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee says proposed changes to Income Tax Act s. 152(9) are broader than necessary and risk an adverse impact on procedural fairness.

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 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 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.

The CBA advises the Federation of Law Societies of Canada that post-judicial return to practice should be regulated, with corresponding recommendations.

The CBA tells Finance Canada why the 30% Rule should be removed as a restriction on federal pension plans.

The CBA commends the government's Innovation Agenda. Competitive intensity fosters innovation. Policy should favour open markets. Regulations should not impede the ability of market participants to capitalize on innovation-enhancing opportunities.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee gives its views to Finance Canada on proposed Income Tax Act amendments to the small business deduction and transfer of life insurance policies.