Bill C-59 — Income Tax Act, Tax on Repurchases of Equity March 26, 2024 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee recommends fixes to technical issues that could adversely impact bona fide acquisition transactions involving Canadian public corporations.
Strengthening Competition in the Financial Sector February 29, 2024 The CBA comments on how to strengthen competition in Canada’s financial sector.
Bill C-27 — Digital Charter Implementation Act, 2022 (AIDA) February 21, 2024 The CBA addresses the Artificial Intelligence and Data Act portion of the Bill C-27, Digital Charter Implementation Act, 2022.
Bill C-352 — Lowering Prices for Canadians Act February 13, 2024 The CBA expresses concern with piecemeal competition law reform and explains that Bill C-352, Lowering Prices for Canadians Act must be examined in the context of other recent changes.
Bill C-59 — Fall Economic Statement Implementation Act, 2023 February 12, 2024 The CBA comments on amendments to the Competition Act in Bill C-59, the Fall Economic Statement Act, 2023.
Income Tax Act — Impact of Pangaea case January 09, 2024 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee recommends changes to remove elements of the Pangaea decision that could adversely impact the market dynamics on the restructuring of debt instruments.
Competition Bureau Bulletin on Amendments to Abuse of Dominance Provisions January 04, 2024 The CBA recommends changes to the Competition Bureau’s proposed Bulletin on Amendments to the Abuse of Dominance Provisions.
Bill C-56 — Affordable Housing and Groceries Act November 23, 2023 The CBA comments on Bill C-56, the Affordable Housing and Groceries Act, recommending improvements to the GST New Residential Rental Property Rebate and amendments to the Competition Act.
Income Tax Act — GAAR Proposals and Self-Help Transactions October 13, 2023 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on Income Tax Act s. 245 amendments, with examples of what should be acceptable transactions under the General Anti-Avoidance Rule (GAAR).
CAPSA Guideline for Pension Plan Risk Management October 03, 2023 The CBA comments on the Canadian Association of Pension Supervisory Authorities' proposed revised Guideline for Pension Plan Risk Management.