Income Tax Act — Subsection 152(9) draft legislation of July 29, 2016 October 20, 2016 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee says proposed changes to Income Tax Act s. 152(9) are broader than necessary and risk an adverse impact on procedural fairness.
Income Tax Act — Back to Back rules, draft legislation of July 29, 2016 October 20, 2016 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on four proposed changes to the back-to-back rules in Part XIII of the Income Tax Act, from Budget 2016.
Income Tax Act — Subsection 55(2) material and Part IV October 20, 2016 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee expands on its concerns about the interaction between Income Tax Act subs 55(2), Part IV and capital dividend account provisions.
Federal Judicial Discipline Process September 21, 2016 The CBA make recommendations to Justice Canada on reforms to the federal judicial discipline process. The CBA urges inclusion of lay persons and puisne judges, the development of a code of procedure and reintroduction of Inquiry Independent Counsel.
Post-Judicial Return to Practice September 21, 2016 The CBA advises the Federation of Law Societies of Canada that post-judicial return to practice should be regulated, with corresponding recommendations.
Pension Investment in Canada — 30% Rule September 16, 2016 The CBA tells Finance Canada why the 30% Rule should be removed as a restriction on federal pension plans.
Legislative and Regulatory Proposals on Goods and Services Tax / Harmonized Sales Tax September 12, 2016 The CBA plans to comment on proposed changes to GST/HST.
Income Tax Act — Federal Budget 2016 - Proposed Amendments to Small Business Deduction Entitlement and Transfer of Life Insurance Policies August 26, 2016 The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee gives its views to Finance Canada on proposed Income Tax Act amendments to the small business deduction and transfer of life insurance policies.
Voluntary Disclosures Program - GST/HST Issues August 19, 2016 The CBA comments on GST/HST voluntary disclosures and provides suggestions for improving the Canada Revenue Agency's voluntary disclosures program.
Canadian Bar Association Governance and Organization August 12, 2016 A Canadian Bar Association resolution passed at the 2016 Annual Meeting of Council.