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Submission | March 10, 2026
Income Tax Act — Hybrid Mismatch Arrangements - Technical Comments and Recommendations
The CBA–CPA Joint Committee provides technical comments on the January 29, 2026 draft hybrid mismatch rules, highlighting interpretive gaps, complexity, and potential unintended consequences.
Submission | February 27, 2026
Income Tax Act — Tax Deferral Through Tiered Corporate Structures (Part IV refund suspension)
The CBA–CPA Joint Committee submits comments to the Department of Finance on draft proposals targeting tax deferral through tiered corporate structures
Submission | November 11, 2025
Income Tax Act — Tax Court of Canada Act – Increase to Monetary Thresholds for Informal Procedure Appeals
CBA/CPA Joint Taxation Committee proposes raising the Tax Court’s informal procedure monetary thresholds and recommends regular reviews to enhance access to justice.
