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.
Study of Law and Policies Governing Charities, Non-profit Organizations, Foundations and Other Groups November 28, 2018 The CBA urges the Senate Committee studying the charitable sector to address the federal income tax rules pertaining to charities.
Political activities of charities October 22, 2018 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.
GST/HST Holding Corporation Rules September 28, 2018 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.
Income Tax Act — Legislative Proposals Released July 27, 2018 September 10, 2018 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.
Guideline No. 8 – Defined Contribution Pension Plans Guideline September 05, 2018 The CBA comments on CAPSA’s revised Guideline on Defined Contribution Pensions Plans Guideline.