Income Tax Act — Proposed Amendments to Section 55 Anti-Avoidance Rule for Intercorporate Dividends November 12, 2015 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee asks Finance Canada to expand the kinds of income that qualifies for the small business deduction in subsection 125(1) of the Income Tax Act.
Welcome to Justice Portfolio November 04, 2015 The CBA extends congratulations to the Justice Minister and looks forward to working with her to convey the perspective of the legal profession on issues of mutual interest.
Welcome to Prime Minister November 04, 2015 The CBA extends congratulations to the Prime Minister and looks forward to working with the new government to convey the perspective of the legal profession on issues of mutual interest.
Income Tax Act - July 31, 2015 Draft Legislation - Charitable Gifting rules October 13, 2015 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee gives Finance Canada its views on the July 31, 2015 Draft Legislation on Charitable Gifting rules.
Extractive Sector Transparency Measures Act Implementation Tools September 22, 2015 The CBA responds to Natural Resources Canada consultation urging harmonization in the reporting requirements for extractive entities while requesting clarification on the application and definitions of the act.
Income Tax Act — 2015 Federal Budget — Amendments to Section 55 May 27, 2015 The Joint Canadian Bar Association/Chartered Professional Accountants of Canada Tax Committee voices concerns with proposals to amend Income Tax Act s. 55 that may inadvertently affect routine, every day cash movements within Canadian corporate groups. They propose a better solution.
Income Tax Act — Federal Budget 2015 - Proposed Amendments to Non-resident Employee Withholding May 26, 2015 The Joint CBA/CPA Canada Tax Committee welcomes Income Tax Act changes on withholding source deductions from non-resident employees working for non-resident employers, commonly referred to as Regulation 102 withholding, but suggests some clarity.
Income Tax Act— 2015 Federal Budget - Synthetic Equity Arrangements May 26, 2015 Budget 2015 expands the definition of a dividend rental arrangement to include a synthetic equity arrangement. The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Tax Committee says where this may lead to inappropriate consequences.
Government of Canada (Public Works) Integrity Framework April 09, 2015 The CBA Anti-Corruption Team comments on the Department of Public Works and Government Services Canada's (PWGSC) Integrity Framework calling for a review of the manner in which organizations are debarred from contracting with the federal government.
Financial/Literacy Phase 3: Strengthening Young and Adult Canadians February 27, 2015 The CBA supports the National Strategy for Financial Literacy, and offers recommendations to strengthen the financial literacy of young and adult Canadians.