Income Tax Act — Foreign Affiliate Dumping, Derivative Forward Agreement and Transfer Pricing Amendments May 24, 2019 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on foreign affiliate dumping, derivative forward agreement and transfer pricing amendments announced in the 2019 Federal Budget.
Bill C-97 — Part 4, Division 26 – Federal Prompt Payment for Construction Work Act May 16, 2019 The CBA comments on new prompt payment and adjudication legislation for the construction industry.
Income Tax Act — Employee Stock Option Changes Announced in 2019 Federal Budget May 14, 2019 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee raises general questions and concerns about changes to the tax deduction for employee stock options announced in the 2019 Federal Budget.
Potential WTO Negotiations on E-commerce May 07, 2019 The CBA believes a WTO e-commerce agreement could increase market access, eliminate barriers to digital trade and safeguard personal information and consumer protection but stresses that it should not restrict competition.
Bill C-69 — Impact Assessment Act March 05, 2019 The CBA comments on how changes to Bill C-69's Impact Assessment Act address its recommendations to strengthen the new process and respect the rights of Indigenous peoples.
Income Tax Act — Definition of Public Corporation March 04, 2019 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee wants to change the Income Tax Act definition of public corporation to avoid inappropriate tax results in public M&A "going private" transactions.
Code of Conduct for banks in service delivery to seniors February 13, 2019 The CBA offers input to the Financial Consumer Agency of Canada on a proposed code of conduct for banks when delivering services to Canadian seniors.
Proposed IRPR amendments re: open permits for migrant workers February 08, 2019 The CBA supports proposed regulations to facilitate work permits for vulnerable migrant workers, and recommends improvements.
Supreme Court Hearings Outside Ottawa February 04, 2019 The CBA supports a principled approach to occasional SCC sittings outside Ottawa and outlines several factors to consider.