Bill C-97 — Part 4, Division 26 – Federal Prompt Payment for Construction Work Act May 16, 2019 The CBA comments on new prompt payment and adjudication legislation for the construction industry.
Income Tax Act — Employee Stock Option Changes Announced in 2019 Federal Budget May 14, 2019 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee raises general questions and concerns about changes to the tax deduction for employee stock options announced in the 2019 Federal Budget.
Potential WTO Negotiations on E-commerce May 07, 2019 The CBA believes a WTO e-commerce agreement could increase market access, eliminate barriers to digital trade and safeguard personal information and consumer protection but stresses that it should not restrict competition.
Public policy dialogue and development activities by charities April 18, 2019 The CBA says that the CRA Draft Guidance on public policy dialogue and development activities will help charities, and suggests further clarifications.
Income Tax Act — Definition of Public Corporation March 04, 2019 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee wants to change the Income Tax Act definition of public corporation to avoid inappropriate tax results in public M&A "going private" transactions.
Draft Strategic Plan 2019-2022 March 01, 2019 The CBA comments on the Canadian Association of Pension Supervisory Authorities' Draft Strategic Plan for 2019-2022.
Registered Pension Plan Annuity Contracts under Income Tax Act section 147.4 March 01, 2019 The CBA comments on the Canada Revenue Agency’s guidance on the purchase of annuity contracts under section 147.4 of the Income Tax Act and offers suggestions for improvement.
Supreme Court Hearings Outside Ottawa February 04, 2019 The CBA supports a principled approach to occasional SCC sittings outside Ottawa and outlines several factors to consider.
Consultation on Guideline No. 2 - Electronic Communication in the Pension Industry December 12, 2018 The CBA supports the use of electronic communications in the pension industry and suggests further improvement to CAPSA Guideline #2.