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Submission | January 26, 2026
Parallel proceedings (Hague)
The CBA suggests that proposed provisions for a potential Hague convention aimed at addressing the challenges of parallel proceedings and related actions occurring in multiple countries is out of step with Canadian common law.
Submission | November 11, 2025
Income Tax Act — Tax Court of Canada Act – Increase to Monetary Thresholds for Informal Procedure Appeals
CBA/CPA Joint Taxation Committee proposes raising the Tax Court’s informal procedure monetary thresholds and recommends regular reviews to enhance access to justice.
Submission | September 15, 2025
Income Tax Act — August 15, 2025 Legislative Proposals
The Joint CBA/CPA Canada Taxation Committee comments on the August 15, 2025 Legislative Proposals, highlighting concerns with non-profit reporting, EIFEL rules, and foreign affiliate rollovers, and recommending targeted technical corrections.