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.
Voluntary Supplement to the Canada Pension Plan September 10, 2015 The CBA responds to Finance Canada consultation on a voluntary supplement to the Canada Pension Plan.
Income Tax Act — Consultation on Extension of the Small Business Deduction June 19, 2015 Submission to Finance Canada
Income Tax Act Section 152(9), Alternative Arguments in Support of Assessment June 19, 2015 The 2015 federal budget proposes to amend section 152(9) of the Income Tax Act (alternative basis for assessment). The Joint Canadian Bar Association/Chartered Professional Accountants of Canada Taxation Committee proposes key principles for the government to take into account when drafting the amendments.
Bill C-59 — Proposed Amendments to create Patent and Trade-mark Agent Privilege June 04, 2015 The CBA urges the government to remove from the Budget Bill for further study and consultation proposed amendments to the Patent Act and Trade-marks Act which would extend privilege to patent and trade-mark agents.
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.