Eligible Dependent Tax Credit March 08, 2018 The CBA urges changes to facilitate sharing of the eligible dependent tax credit in shared custody situations.
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.
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.
Income Tax Act — Subsection 55(2) Amendments January 19, 2018 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee asks about changes to Income Tax Act s 55(2), addressing undue reduction of corporate capital gains that otherwise arise on a planned sale of property.
Income Tax Act — Taxation of Partnerships - Response to Green Case January 19, 2018 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on the taxation of tiered partnerships (ITA s. 96) in light of Green v R, 2017 FCA 107.
Bill C-58 — Solicitor-Client Privilege December 20, 2017 The CBA says Bill C-58 should not allow the Information and Privacy Commissioners to review records subject to solicitor-client privilege.
Addressing Corporate Wrongdoing in Canada December 08, 2017 The CBA recommends Deferred Prosecution Agreements and enhancements to the Integrity Regime to expand Canada's toolkit to address corporate wrongdoing.
Big Data and Innovation: Implications for Competition Policy in Canada November 29, 2017 The CBA comments on the Competition Bureau's discussion paper about the implications of big data and innovation on competition.
Coalition for Small Business Tax Fairness Feedback on Revised Tax Proposals for Private Corporations November 22, 2017 While the Coalition for Small Business Tax Fairness welcomes some movement to proposed tax rules for Canadian-controlled private corporations, more consultation is needed to understand and address the consequences of the complex proposals.
GST/HST Amendments - Investment Limited Partnerships November 09, 2017 The CBA makes recommendations to clarify proposed GST/HST changes on services provided by general partners to partnerships engaged in investment activities.