Today
Today

Getting technical: Recommendations for billed-basis accounting changes

  • June 15, 2017

The federal government’s policy rationale for repealing section 34 of the Income Tax Act – the billed-basis accounting tax provision for several groups of professionals – may seem sound, but doing so will create uncertainties and compliance burdens that have sunk similar proposals in the past, says the Joint Committee on Taxation of the Canadian Bar Association and Chartered Professional Accountants of Canada.

Consistency and harmony in the PBSR

  • June 14, 2017

Consistency in language and harmony in legislation are positive steps as the federal government continues its task of amending pension plan legislation.

Criminal reference document stands the test of time

  • May 30, 2017

The purpose and principles of criminal law would seem to be self-evident, and yet in 1982 the Justice Department set them out in a document, which this year it is reviewing. According to the CBA National Criminal Justice Section, the 35-year-old document is holding up well.

Time to revitalize the business immigration program

  • May 25, 2017
  • Kim Covert

The Business Immigration Program is inadequate to support the goals of attracting and retaining key talent in today’s global marketplace, the CBA’s National Immigration Section said in a recent submission to government.

Sympathy for fallen officer basis of flawed proposed legislation

  • April 24, 2017

A bill that would amend the Criminal Code to increase the reasons to keep suspects behind bars and require prosecutors to mention the accused’s prior criminal record and outstanding charges at bail hearings has sailed through the Senate and House approvals process on a wave of sympathy, but shouldn’t make it out of committee, says the Criminal Justice Section.

Changing the culture in sexual assault trials

  • April 24, 2017

Rona Ambrose’s private member’s bill that would require sexual assault law training for prospective judges has laudable intentions, but a lot of its requirements already exist in law, several CBA sections say in a submission to a House committee reviewing the bill.