Current and Connected This Section reviews tax legislation, tax courts, tribunals, and legal practice in these areas. We advocate on these issues and keep our members informed about developments in taxation law.
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Submission | January 21, 2026
Federal Court of Canada – Summary Judgment and Trial Guidelines
The CBA comments on the scope and content of the Federal Court’s upcoming practice guideline on summary judgment and summary trial.
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.
