Income Tax Act — Consultation on Extension of the Small Business Deduction June 19, 2015 Submission to Finance Canada
Income Tax Act Section 152(9), Alternative Arguments in Support of Assessment June 19, 2015 The 2015 federal budget proposes to amend section 152(9) of the Income Tax Act (alternative basis for assessment). The Joint Canadian Bar Association/Chartered Professional Accountants of Canada Taxation Committee proposes key principles for the government to take into account when drafting the amendments.
Bill C-59 — Proposed Amendments to create Patent and Trade-mark Agent Privilege June 04, 2015 The CBA urges the government to remove from the Budget Bill for further study and consultation proposed amendments to the Patent Act and Trade-marks Act which would extend privilege to patent and trade-mark agents.
Bill C-59 — Division 15, Part 3 - Privacy implications of expanded collection of biometric personal information June 02, 2015 The CBA urges government to clarify scope and purpose of proposed expanded collection of biometric personal information under the Immigration and Refugee Protection Act.
Income Tax Act — 2015 Federal Budget — Amendments to Section 55 May 27, 2015 The Joint Canadian Bar Association/Chartered Professional Accountants of Canada Tax Committee voices concerns with proposals to amend Income Tax Act s. 55 that may inadvertently affect routine, every day cash movements within Canadian corporate groups. They propose a better solution.
Income Tax Act — Federal Budget 2015 - Proposed Amendments to Non-resident Employee Withholding May 26, 2015 The Joint CBA/CPA Canada Tax Committee welcomes Income Tax Act changes on withholding source deductions from non-resident employees working for non-resident employers, commonly referred to as Regulation 102 withholding, but suggests some clarity.
Income Tax Act— 2015 Federal Budget - Synthetic Equity Arrangements May 26, 2015 Budget 2015 expands the definition of a dividend rental arrangement to include a synthetic equity arrangement. The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Tax Committee says where this may lead to inappropriate consequences.
Charitable Gifts by Graduated Rate Estates May 19, 2015 The Canadian Bar Association invites the Canada Revenue Agency and Finance Canada to attend a June 2015 meeting with Charities Section representatives to discuss the Section's input on proposed tax measures affect charities and not-for-profits.
GST/HST Joint Venture Election May 13, 2015 The CBA Commodity Tax, Customs and Trade Law Section seeks clarification on CRA's interpretation of the Joint Venture GST/HST election under s. 273 of the Excise Tax Act.