Submissions and Resolutions

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on proposed amendments to taxation of work in progress (WIP) for professionals. The CBA is committed to removing and preventing barriers for people with disabilities in obtaining, using and benefiting from the services offered. If you require an accessible version of this document please send an email request to accessibility-accessibilité@cba.org.

The CBA explains its concerns about the budget proposal to eliminate billed-basis accounting and makes recommendations to ensure the proposal does not hinder access to justice and is fairly implemented.

The CBA urges the Senate to pass Bill C-16, which adds "gender identity or expression" to the prohibited grounds of discrimination in the Canadian Human Rights Act and to the identifiable groups in the hate crime provisions of the Criminal Code.

The CBA reiterates the urgency of filling vacancies and increasing judicial complements across Canada, noting the critical shortage of judges in Quebec and Alberta.

The CBA urges reform of the Canada Revenue Agency rules about political activities for charities.

The CBA urges the Justice Minister to support technological advancements for the Federal Courts, and the Tax Court of Canada.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on technical amendments to the Income Tax Act introduced on Sept 16, 2016.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee says proposed changes to Income Tax Act s. 152(9) are broader than necessary and risk an adverse impact on procedural fairness.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on four proposed changes to the back-to-back rules in Part XIII of the Income Tax Act, from Budget 2016.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee expands on its concerns about the interaction between Income Tax Act subs 55(2), Part IV and capital dividend account provisions.