This page links to summaries and ordering information for the CBA submissions to government. CBA members may obtain printable versions of CBA submissions below. Non-members may obtain printable versions of CBA submissions for 90 days after publication.

January 2012

• Income Tax Act — Functional Currency Rules

December 2011

• Income Tax Act — Amendments to Support Charitable Giving
• Income Tax Act — October 2011 Technical Amendments

November 2011

• Income Tax Act — Proposed Amendments on Contingent Liabilities – Section 143.4

October 2011

• Bill C-13 — Proposed Income Tax Act Changes to RRSPs and RRIFs
• Income Tax Act — August 19, 2011 Foreign Affiliate Proposals

• Income Tax Act — Real Estate Investment Trusts

November 2010

• Letter to the Minister of Finance on August 27, 2010 Draft Legislation – Information Reporting of Tax Avoidance Transactions (solicitor-client privilege). 

October 2010

•  Income Tax Act — Addendum on September 27, 2010, Submission on August 27, 2010 — Draft Legislation

• Income Tax Act — Income Tax Technical Amendments
• Information Reporting of Tax Avoidance Transactions (Solicitor - Client Privilege)
• Income Tax Act — 2010 Budget Proposals and other Previously Announced Initiatives

July 2010

• Income Tax Act — Information Reporting of Tax Avoidance Transactions

• Income Tax Act — March 2010, Notice of Ways and Means Motion
• Income Tax Act — Budget Proposals for Non-Resident Trusts and Foreign Investment Entities
• Income Tax Act - Convertible Debentures

• Income Tax Act — Interpretation Bulletins 

• Income Tax Act — Technical Amendments Relating to the Taxation of Foreign Affiliates

• Declaration Process for Applying Treaty Benefits to Income Paid to Non-Residents

•   Working Paper on Aggressive Tax Planning

• Non-Resident Trusts and Foreign Investment Entities

• Specified Investment Flow-through (“SIFT”) Conversions — July 14, 2008 Draft Legislation

July 2008

• Canada's System of International Taxation

January 2008

• Fifth Protocol to the Canada-United States Income Tax Convention
• Bill C-10 — Income Tax Act Amendments — FIEs and NRTs

December 2007

• Income Tax Act — Tax Provisions of Federal Budget 2007

October 2007

• Income Tax Act — Tax Provisions of Federal Budget 2007

May 2007

• Income Tax Act — Foreign Affiliate Rules
• International Fair Tax Initiative

February 2007

• Bill C-33 — Income Tax Act ss. 52(3)(a) and 53(1) — Stock Dividends and Paid-Up-Capital (PUC)
• Specified Investment Flow — Through Trusts and Partnerships
• Income Trusts and Other Flow-Through Entities

December 2006

• Eligible Dividend Rules

September 2006

• Income Tax Act — Taxation of Dividends

June 2006

• Income Tax Act — Proposals for Next Technical Amendments Bill

April 2006

• Outstanding Income Tax Proposals

January 2006

• Income Tax Act — Technical Amendments
• Income Tax Act — Section 143.3 — Employee Stock Options — Impact on Corporations
• Income Tax Act — Additional Submission - Foreign Affiliate Rules

November 2005

• Non-resident Trusts and Foreign Investment Entities — July 2005 Draft Legislation
• Income Tax Act — Amendments to the Foreign Affiliate Rules

July 2005

• Income Tax Act — Next Technical Amendments Bill

June 2005

• Personal Tax Relief — Offset Mechanism for Interest

May 2005

• Retroactive Amendment to Anti-Avoidance Rule (GAAR) in the Federal Budget 

March 2005

• Competent Authority Requests
• Non-resident Trusts and Foreign Investment Entities

February 2005

• Anti-Avoidance Rule — Scope of Income Tax Act s. 95(6)
• Estate Loss Carryback Exception — Proposed Subsection 40 (3.61)

• Income Tax Act — February 2004 Technical Amendments

December 2004

• Issues for Consideration — February 2004 Technical Amendments

November 2004

• Technical Amendments to Foreign Affiliate Rules

September 2004

• Deductibility of Interest and Other Expenses

July 2004

• Deductibility of Mining Taxes 
• Income Tax Act — General Anti-Avoidance Rule (GAAR)

May 2004

• Non-Resident Trusts and Foreign Investment Entities

April 2004

• Ways and Means Motion Relating to Non-resident Trusts and Foreign Investment Entities   

February 2004

• Deductibility of Interest and Other Expenses 

November 2003

• CCRA Draft Memorandum on Income Tax Transfer Pricing and Customs Valuation
• Requests for Competent Authority Assistance

September 2003

• Income Tax Act — Foreign Affiliate Rules

• Non-Resident Trusts & Foreign Investment Entities

May 2003

• Income Tax Act — December 2002 Technical Amendments
• Timing of Technical Tax Amendments

February 2003

• Discounts on Commercial Paper     

October 2002

• NRT/FIE Proposed Legislation 

August 2002 

• Interpretation Bulletins IT-80 and IT-315 — Interest Deductability

June 2002

• Consultations on the Foreign Investment Entity and Non-Resident Trust Rules 

March 2002

• Issues for consideration — Technical Amendments Bill  
• Joint Committee Submission for Upcoming Technical Bill  

February 2002

• Proposed Rules for Foreign Investment Entities 

November 2001

• Revised Draft Income Tax Legislation and Explanatory Notes Relating to Foreign Investment Entities, August 2, 2001  
• Notes Relating to Non-Resident Trusts  
• Joint Committee Submissions on the Proposed FIE Rules