Income Tax Act — Income Tax Regulations (Technical Amendments) February 16, 2023 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on technical Income Tax Act amendments on foreign affiliate share-for-share exchanges, amalgamations and foreign accrual property income.Titre
Prohibition Purchase November 28, 2022 The CBA comments on the Prohibition on the Purchase of Residential Property by Non-Canadians Act, the regulations and policy directions.
Bill C-32 — Fall Economic Statement Implementation Act Proposed Income Tax Amendments Compromise Solicitor-Client Privilege November 28, 2022 The CBA says the Charter Statement for Bill C-32 fails to address solicitor-client privilege in Income Tax Act amendments on reporting requirements for trusts.
Bill C-32 — Fall Economic Statement Implementation Act – Proposed Income Tax Amendments Compromise Solicitor-Client Privilege November 22, 2022 The CBA calls on Parliament to protect solicitor-client privilege in Income Tax Act amendments on reporting requirements for trusts.
Proposed Income Tax Amendments Compromise Solicitor-Client Privilege November 22, 2022 The CBA calls on the Minister of Finance to protect solicitor-client privilege in Income Tax Act amendments on reporting requirements for trusts.
Bill C-32 — Fall Economic Statement Implementation Act – Proposed Income Tax Amendments Compromise Solicitor-Client Privilege November 22, 2022 The CBA calls on Parliament to protect solicitor-client privilege in Income Tax Act amendments on reporting requirements for trusts.
Supreme Court of Canada sittings in Quebec City September 01, 2022 The CBA appreciates the Supreme Court of Canada’s commitment to enhancing public appreciation of Canada’s law and democratic institutions in its upcoming sitting in Quebec City.
Registered Pension Plan Borrowing Restrictions August 05, 2022 The CBA Section says proposed changes to borrowing restrictions applicable to pension plans under the Income Tax Regulations undermine the objective of granting more flexibility and impose unnecessary burdens.
Income Tax Act — Hybrid Mismatch Arrangements June 30, 2022 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on Hybrid Mismatch Arrangements proposals in the draft legislation released on April 29, 2022.
Bar Leaders’ Priorities for G7 Leaders Summit June 16, 2022 The CBA outlines issues of importance for the legal profession at the 2022 G7 Summit.