Submissions and Resolutions

The CBA urges the Senate Committee studying the charitable sector to address the federal income tax rules pertaining to charities.

The CBA says that Finance Canada’s legislative proposals will likely provide charities with increased freedom to conduct non-partisan political activities and offers recommendations to address some concerns.

The CBA comments on GST/HST rules for holding corporations and recommends expanding the rules to other types of investment vehicles such as partnerships or trusts.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on personal and business income tax proposals released July 27, 2018 to implement Income Tax Act amendments from Budget 2018.

The CBA comments on CAPSA’s revised Guideline on Defined Contribution Pensions Plans Guideline.

The CBA says an harmonized approach to the Cooperative Capital Markets Regulatory System's prospectus and related registration exemptions will ensure consistency across jurisdictions

The CBA urges the government to examine the rules on social enterprise and social finance to ensure that charitable and not-for-profit organizations can innovate and compete.

The CBA comments on proposed changes to the Competition Bureau's Immunity and Leniency Programs.

The CBA expresses concern with broad-based market studies, including the Competition Bureau’s authority to conduct them, their value, strain on resources and burdens on private parties.

The CBA says changes in Budget 2018 to end CRA Administrative positions on health and welfare trusts to instead use employee life and health trust rules under the Income Tax Act should occur as seamlessly as possible.