Political activities of charities 22 octobre 2018 (Disponible uniquement en anglais) The CBA says that Finance Canada’s legislative proposals will likely provide charities with increased freedom to conduct non-partisan political activities and offers recommendations to address some concerns.
GST/HST Holding Corporation Rules 28 septembre 2018 (Disponible uniquement en anglais) The CBA comments on GST/HST rules for holding corporations and recommends expanding the rules to other types of investment vehicles such as partnerships or trusts.
Income Tax Act — Legislative Proposals Released July 27, 2018 10 septembre 2018 (Disponible uniquement en anglais) The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on personal and business income tax proposals released July 27, 2018 to implement Income Tax Act amendments from Budget 2018.
Guideline No. 8 – Defined Contribution Pension Plans Guideline 05 septembre 2018 (Disponible uniquement en anglais) The CBA comments on CAPSA’s revised Guideline on Defined Contribution Pensions Plans Guideline.
Cooperative Capital Markets Regulatory System - Draft Prospectus and Related Registration Exemptions 21 août 2018 (Disponible uniquement en anglais) The CBA says an harmonized approach to the Cooperative Capital Markets Regulatory System's prospectus and related registration exemptions will ensure consistency across jurisdictions
Pre-Budget 2019 Consultations 09 août 2018 (Disponible uniquement en anglais) The CBA urges the government to examine the rules on social enterprise and social finance to ensure that charitable and not-for-profit organizations can innovate and compete.
Immunity and Leniency Programs 20 juillet 2018 (Disponible uniquement en anglais) The CBA comments on proposed changes to the Competition Bureau's Immunity and Leniency Programs.
Market Studies Information Bulletin 29 juin 2018 (Disponible uniquement en anglais) The CBA expresses concern with broad-based market studies, including the Competition Bureau’s authority to conduct them, their value, strain on resources and burdens on private parties.
Discontinuing CRA Administrative Positions on Health and Welfare Trusts 29 juin 2018 (Disponible uniquement en anglais) The CBA says changes in Budget 2018 to end CRA Administrative positions on health and welfare trusts to instead use employee life and health trust rules under the Income Tax Act should occur as seamlessly as possible.
Projet de loi C-58 – Modifications à la Loi sur l’accès à l’information et à la Loi sur la protection des renseignements personnels 29 mai 2018 L'ABC recommande d'apporter des modifications au projet de loi C-58 afin d'améliorer les lois sur l'accès à l'information et de protéger le secret professionnel de l'avocat et l'indépendance de la magistrature.