Tax Proposals for Private Corporations — Protecting Past Passive Investments May 25, 2018 The Coalition for Small Business Tax Fairness continues to recommend measures to alleviate the burden of new passive income rules on businesses.
Abuse of Dominance Enforcement Guidelines May 15, 2018 The CBA notes the Competition Bureau's draft Abuse of Dominance Enforcement Guidelines sometimes take an inconsistent or expansive view of the jurisprudence, and suggests clarifications.
Reviewing Canada's Anti-Money Laundering and Anti-Terrorist Financing Regime May 11, 2018 The CBA responds to a Finance Canada consultation on Canada's anti-money laundering and anti-terrorist financing regime.
Practical Guide to Efficiencies Analysis in Merger Reviews May 03, 2018 The CBA cautions that parts of the Competition Bureau's Draft Guide to Efficiencies Analysis in Merger Reviews takes positions not supported by jurisprudence and gives perspectives on complex issues that have not been adjudicated.
Model Rules on Anti-Money Laundering and Terrorist Financing — Amendments April 03, 2018 The CBA comments on proposed amendments to the Federation of Law Societies of Canada model rules on anti-money laundering (cash transactions, client identification and verification) and on a proposed new rule (trust accounts).
Bill C-49 — Transportation Modernization Act (Foreign Ownership) February 22, 2018 The CBA comments on proposed ownership limits of air carriers in Bill C-49, the Transportation Modernization Act.
Coalition for Small Business Tax Fairness feedback on revised tax proposals February 22, 2018 The Coalition for Small Business Tax Fairness remains concerned with changes to income splitting rules and upcoming changes to passive investments. The Coalition continues to recommend a comprehensive review of Canada's income tax system.
Appointments to Canadian International Trade Tribunal February 13, 2018 The CBA says vacancies on the Canadian International Trade Tribunal put Canada's ability to meet its international trade responsibilities at risk.
Retroactive Change to Taxable Benefits February 06, 2018 The CBA entreats the Canada Revenue Agency not to retroactively apply changes to administrative policies for the calculation of a taxable benefit.
Federal Cannabis Regulation January 23, 2018 The CBA comments on a proposed approach to federal cannabis regulations and urges an opportunity for public comment on draft regulations.