Through our advocacy work, the CBA is a voice for change. CBA members and staff champion issues and bring lawyers’ perspectives to the public debate. This year, our advocacy work aimed to improve the law and the administration of justice in Canada, protect the legal profession’s core values, and promote equality and access to justice for all.

Through court interventions, resolutions, submissions and other activities, we engaged with governments, the courts and the justice system, advancing important causes and advocating on numerous public policy issues.

Submissions

Trust Accounts

With the new reporting requirements for trust accounts under the Fall Economic Statement Implementation Act 2022, the CBA has continued to engage with the Canada Revenue Agency (CRA) to advocate for clarity. In advance of the legislation, we recommended a general exemption for trust accounts held by lawyers or notaries in accordance with the rules of professional conduct that govern them. While a lawyer’s general trust account is exempt from the new requirements, client-specific trust accounts require the filing of annual tax returns as of the 2023 taxation year.

In March 2024, the CRA clarified that bare trusts are exempt from late filing penalties for the 2023 tax year, except in cases of gross negligence. We continue to engage with the CRA to influence the guidance material and forms they are developing as part of the new reporting obligations.

Caregivers Programs

After extensive advocacy work by the CBA’s Immigration Law Section, the Minister of Immigration, Refugees and Citizenship announced new pilot programs to support Canadian caregivers and families in June 2024. The immigration program for care workers was set to expire, which would have left thousands without a path to Canadian residency.

The new program will automatically provide permanent residency to people who come to Canada as caregivers upon their arrival in the country. The Minister unveiled plans to make the caregivers programs permanent.

Criminal Justice Reform

The Criminal Justice Section actively contributed to Bill C-40, the Miscarriage of Justice Review Commission Act, and provided extensive comment on it. Also known as David and Joyce Milgaard’s Law, it was introduced in February 2023 with many important CBA suggestions featured in the Bill.

The Section provided its expertise and contributed to the LaForme Westmoreland-Traoré consultations report and surrounding discussions, which served as a basis for the Bill. The CBA strongly supports the Bill, which “fundamentally alters the post-conviction review process in Canada,” and the creation of the Miscarriages of Justice Review Commission, in keeping with earlier recommendations on the subject.

Capital Gains Taxation

The federal Budget 2024 announced changes to capital gains taxation that would increase the inclusion rate from one-half to two-thirds for capital gains realized by corporations and trusts. The CBA’s Joint Committee of Taxation and the Chartered Professional Accountants of Canada made submissions to the Department of Finance on several Budget 2024 issues, including the capital gains inclusion rate.

The Joint Committee called for the $250,000 threshold to be extended to corporations, noting that many Canadians operating through private corporations would unfairly lose access to the safe harbour, which does not align with the government’s policy intent. The Committee also suggested carrying forward unused safe harbour amounts under the $250,000 threshold.

Judicial Issues

The CBA’s Judicial Issues Subcommittee continued its work on judicial vacancies, examining how to streamline the application process in advance of the Judicial Compensation and Benefits Commission in 2025. In the coming year, the CBA will have the opportunity to make submissions to the quadrennial Judicial Compensation and Benefits Commission, which will hold an inquiry into the adequacy of salaries and benefits paid to Federal Court judges and prothonotaries.

Interventions

Court interventions offer an opportunity for the CBA to provide our perspective on issues undergoing appeal that are in the public interest or important to the legal profession. Noteworthy cases in 2023–2024 include:

Single Mothers’ Alliance v. BC

This constitutional challenge against the Province of British Columbia and the Legal Services Society was brought on by the Single Mothers’ Alliance, which argued that the province failed to provide adequate legal aid to women leaving abusive relationships and experiencing poverty. The CBA appeared as an intervenor in the case in January 2022, and the case was settled in February 2024.

The outcome: The BC government invested $29.1 million to improve legal aid services for survivors of intimate partner violence. Even though gaps remain, this is a big step forward in improving access to justice and removing barriers to legal aid access for women and children experiencing violence.

R. v. Tayo Tompouba

The CBA intervened in a May 2024 appeal in which the Supreme Court of Canada (SCC) allowed an appeal by a bilingual Francophone accused person who was not advised of his right to be tried in the official language of his choice. The SCC ruled that the first appearance judge’s failure to ensure that the accused person had been advised of his right to be tried in his official language of choice constituted an error of law warranting appellate intervention and a new trial.

The SCC’s decision provides a strong endorsement of official language rights and the need for access to justice in both official languages. The CBA’s intervention was instrumental in communicating the importance of a lawyer’s ethical duty to advise clients about their official language rights.

Federation of Law Societies of Canada v. Canada (Attorney General)

As part of our advocacy work to protect solicitor-client privilege and lawyers’ duty of commitment to their clients, the CBA Board of Directors approved an intervention at the Supreme Court of British Columbia. In 2023, the Federation challenged the constitutionality of amendments to the Income Tax Act requiring lawyers to report confidential information about client activities to the Canada Revenue Agency. We disagreed with the new mandatory disclosure rules and intervened in February 2024.

As of June 2024, the hearing was yet to be held. The intervention provides an opportunity for the CBA to present our views on the importance for both lawyers and the public to maintain the protection of solicitor-client privilege.

Member resources

As leaders in providing up-to-date and relevant resources to members, we delivered several new tools and guides this year.

The Ethics and Professional Responsibility Subcommittee hosted a webinar on Incorporating AI Technology into Your Corporate Legal Practice: Evaluating the Practical and Ethical Implications. There is also a new practice resource, the Toolkit on Ethical Legal Practice and the Use of Generative Artificial Intelligence, to provide guidance on using AI and machine learning in client and compliance matters.

We published an updated edition of Collateral Consequences of Criminal Convictions: Considerations for Lawyers. The report helps lawyers and judges better understand the indirect effects of convictions on offenders in court.

During the summer of 2024, the Gender Diversity Advisory Committee will record two training modules on trans competency. They will be available at no cost to all CBA members. The Committee continues to look for opportunities to advocate for gender inclusion.

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