Input tax credit rules ain’t broke – careful how you fix ‘em October 24, 2018 The CBA’s Commodity Tax, Customs and Trade Law Section was happy to respond to Finance Canada’s proposed amendments to GST/HST holding corporation rules issued in July. But it had one big question about the changes: Why?
Proposed workplace harassment regulations put burden on the victim October 24, 2018 If the #MeToo movement has done nothing else, it has started a conversation about how difficult it can be for victims of abuse and harassment to come forward. When the abuse and harassment are happening in the workplace, there can be additional obstacles for victims – regardless of gender – to overcome.
Joint Tax Committee’s thoughts on 2018 tax proposals September 25, 2018 In July, the government proposed amendments to the Income Tax Act to implement parts of the 2018 federal budget for both personal and business tax.
Omnibus Bill C-75 attracts wide-ranging response September 25, 2018 As is perhaps fitting for omnibus legislation, the CBA Criminal Justice Section’s response to Bill C-75 ranges from “Absolutely!” to “Absolutely not!” and hits “yes,” “no,” and “maybe, if” a number of times in between.
Time for Canada’s Constitution to be fully bilingual September 04, 2018 The CBA’s French Speaking Members Section says any modernization of the Official Languages Act should include a requirement for the federal Justice Minister to ensure that the Constitution of Canada is enacted and enforceable in both official languages – and that she show her work.
Tribunal practice directions must consider funding available to claimants September 04, 2018 Stable, adequate funding is a clear concern for the CBA’s Aboriginal Law Section when it comes to appearances before the Specific Claims Tribunal.
Technology could help streamline, accelerate IRB’s work August 28, 2018 The Immigration and Refugee Board has a number of resource and efficiency issues, and adding another layer of bureaucracy is unlikely to improve the situation, the CBA’s Immigration Law Section says in a recent submission responding to an independent review of refugee determination procedures.
C-43 plus C-46 equals disproportionate penalties for immigrants August 28, 2018 The harsh measures in 2013’s Faster Removal of Foreign Criminals Act will be exacerbated when the recently adopted Bill C-46 comes into effect, says the CBA’s Immigration Law Section. And the government should act now to prevent the disparate impact on immigrants.
First rule of immunity and leniency program: Do less harm August 21, 2018 The CBA’s Competition Law Section is very pleased that many of the recommendations it made in its January submission on proposed changes to the Competition Bureau’s Immunity and Leniency Programs have been heeded. But many of the remaining proposals introduce the kind of uncertainty into the process that could keep would-be self-reporters away.
A shorter deadline won’t make tax reports more accurate June 14, 2018 Taxpayers with foreign affiliates currently have 15 months after the end of their taxation year to file information returns to show their compliance with Canadian taxation of foreign-based income. In the 2018 budget, the federal government announced its intention to shorten that filing deadline to six months beginning in 2019, to bring it in line with the corporate income tax return deadline.