Competitor Collaboration Guidelines October 07, 2020 The CBA comments on the Competition Bureau's proposed revised Competitor Collaboration Guidelines, proposing improvements to the guidance.
Pension Benefits Act – Financial Hardship Unlocking September 30, 2020 The CBA comments on Newfoundland and Labrador's proposal to allow early unlocking of pension benefits for financial hardship.
Appointing BIPOC Candidates to the Federal Judiciary September 14, 2020 The CBA urges the Prime Minister and Minister of Justice to appoint Black, Indigenous and People of Colour candidates to the Supreme Court of Canada and other federal judicial positions.
Proposed Amendments to Model Code of Professional Conduct August 28, 2020 The CBA comments on proposed changes to the Model Code of Professional Conduct provisions on discrimination and harassment and ex parte proceedings and communications.
Draft Bulletin - Reasonable Methods to Apportion Assets and Actuarial Liabilities August 17, 2020 The CBA comments on the Canada Revenue Agency’s draft bulletin on methods to apportion assets and liabilities for funding defined benefit provisions of registered pension plans with more than one participating employer.
COVID-19 — Zero-rating Personal Protective Equipment August 17, 2020 The CBA proposes that Personal Protective Equipment, a demonstrated necessity of life, should not be subject to GST/HST to ensure a consistent tax treatment.
Income Tax Act — Impact of Pangaea Case August 10, 2020 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee suggests a Finance Canada comfort letter for Canadian issuers of debt securities to respond to the Federal Court of Appeal decision in Pangaea.
COVID-19 — Investment Canada Act Study — COVID-19 Implications June 16, 2020 The CBA comments on COVID-19's impact on the Investment Canada Act, namely the government's ability to adjust the national security regime and net benefit review thresholds.
COVID-19 — Guidance on International Income Tax Issues Raised by COVID-19 June 11, 2020 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on CRA's Guidance on International Income Tax Issues raised by the COVID-19.
COVID-19 — Tax Issues in draft Time Limits Act June 01, 2020 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee Comments on impact of the draft Time Limits Act on the Income Tax Act and the Excise Tax Act.