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 | March 10, 2026
Income Tax Act — Hybrid Mismatch Arrangements - Technical Comments and Recommendations
The CBA–CPA Joint Committee provides technical comments on the January 29, 2026 draft hybrid mismatch rules, highlighting interpretive gaps, complexity, and potential unintended consequences.
Advocacy | March 05, 2026
Anti Directed Giving Rule
The CBA Section addresses the unintended consequences of paragraph 168(1)(f) of the ITA
Submission | February 27, 2026
Income Tax Act — Tax Deferral Through Tiered Corporate Structures (Part IV refund suspension)
The CBA–CPA Joint Committee submits comments to the Department of Finance on draft proposals targeting tax deferral through tiered corporate structures
