Today
Today

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.