Technicalities: Commenting on proposed changes to tax law

  • July 02, 2019

Canada’s foreign affiliate dumping rules were first introduced in 2012, designed to prevent foreign enterprises from “dumping” foreign affiliates into their Canadian subsidiaries in a way that would erode the Canadian tax base.

Weighing proposed changes to employee stock options

  • June 20, 2019

The federal government announced in its 2019 budget that it plans to change the rules governing employee stock option deductions by limiting the tax-preferred treatment to a maximum $200,000 annual cap for employees of large, long-established firms, while stock options for employees of start-ups and rapidly growing businesses would remain uncapped for tax purposes.

Proposed changes to refugee determination based on erroneous presumptions

  • June 20, 2019

The CBA’s Immigration Law Section doesn’t like anything about the government’s proposed amendments to Canada’s refugee determination system – not the suggested changes themselves, and certainly not the way they were presented – as part of C-97, the omnibus federal budget implementation bill.

Constructing a federal prompt payment regime

  • June 12, 2019

The CBA’s Construction and Infrastructure Law Section has in the past asked the federal government to introduce prompt payment legislation, so it was happy to see it when it came – but unhappy with the way it was introduced, as part of an omnibus budget implementation bill, C-97.