Submissions and Resolutions


Charitable Gifts by Graduated Rate Estates

  • May 19, 2015

The Canadian Bar Association invites the Canada Revenue Agency and Finance Canada to attend a June 2015 meeting with Charities Section representatives to discuss the Section's input on proposed tax measures affect charities and not-for-profits.

Charities & Not-for-Profit Law, Taxation Law, Wills, Estates and Trusts

Tax Reform to Promote Retirement Savings

  • August 14, 2014

WHEREAS encouraging saving for retirement is an important national issue of concern to federal, provincial and territorial governments, public policy organizations and the public

Taxation Law

Income Tax Act — Treaty Shopping

  • May 16, 2014

The CBA/CPA Joint Committee on Taxation offers extensive comments on the federal government’s proposed rule to address “treaty shopping” as defined in Budget 2014.

Taxation Law

Appeal Jurisdiction for Registered Charities

  • March 04, 2014

The CBA recommends changes to the Federal Courts Act and the Tax Court of Canada Act to alter the jurisdiction for appeals in matters concerning registered charities in Canada.

Charities & Not-for-Profit Law, Taxation Law

Double Taxation on Legal Fees and Other Professional Services

  • August 17, 2013

WHEREAS rules for determining the application of provincial retail sales tax for legal fees and other professional services in British Columbia and Manitoba are inconsistent with the rules for determining the place of supply for purposes of the federal goods and services tax (GST) and harmonized sales tax (HST) under the Excise Tax Act and the Quebec sales tax (QST) under An Act Respecting the Quebec Sales Tax

Taxation Law