Submissions and Resolutions

WHEREAS encouraging saving for retirement is an important national issue of concern to federal, provincial and territorial governments, public policy organizations and the public

The CBA/CPA (Charted Professional Accountants of Canada) Joint Committee on Taxation offers the Canada Revenue Agency four suggested changes to Folio S1-F5-C1 (Related persons and dealing at arm’s length), released on May 2, 2014.

The CBA/CPA Joint Committee on Taxation offers extensive comments on the federal government’s proposed rule to address “treaty shopping” as defined in Budget 2014.

The CBA recommends changes to the Federal Courts Act and the Tax Court of Canada Act to alter the jurisdiction for appeals in matters concerning registered charities in Canada.

Submission to Finance Canada

Submission to Finance Canada

WHEREAS rules for determining the application of provincial retail sales tax for legal fees and other professional services in British Columbia and Manitoba are inconsistent with the rules for determining the place of supply for purposes of the federal goods and services tax (GST) and harmonized sales tax (HST) under the Excise Tax Act and the Quebec sales tax (QST) under An Act Respecting the Quebec Sales Tax

Submission to Finance Canada

WHEREAS certain tax disputes are under the Tax Court of Canada’s exclusive jurisdiction and others are under the Federal Court’s exclusive jurisdiction, resulting in a multiplicity of venues, procedures and deadlines for challenging actions undertaken and decisions made by the Minister of National Revenue

Letter to Finance Canada