Current and Connected This Section reviews tax legislation, tax courts, tribunals, and legal practice in these areas. We advocate on these issues and keep our members informed about developments in taxation law.
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Advocacy | June 17, 2026
CBA seeks clarity, flexibility to ensure successful implementation of new tax rules for multinational enterprises
In this joint letter with the Chartered Professional Accountants of Canada, the CBA Taxation Section warn of implementation challenges for new tax rules under the Global Minimum Tax Act. The government's response confirms that some practical relief will be available for filers who make good-faith efforts to comply.
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.
Advocacy | March 05, 2026
Anti Directed Giving Rule
The CBA Section addresses the unintended consequences of paragraph 168(1)(f) of the ITA
