Submissions and Resolutions


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.

Business Law, Taxation Law

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.

Business Law, Taxation Law

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