Joint Committee Submissions
The Joint Committee of Taxation of The Canadian Bar Association and the Canadian Institute of Chartered Accountants
These submissions are provided courtesy of the Joint Committee and the opinions and views expressed therein are of the Joint Committee and not the Canadian Tax Foundation.
NOTE: For Joint Committee Submissions prior to 2006, go to Ask a librarian
2012
|
| January |
Functional Currency Rules |
2011
|
| December |
October 31, 2011 Draft Legislation |
| November |
November 7, 2011 – Proposed Income Tax Amendments on Contingent Liabilities – Section 143.4 |
| January |
December 16, 2010 Draft Legislation – Real Estate Investment Trusts |
2010
|
| November |
Letter to the Minister of Finance on August 27, 2010 Draft Legislation — Information Reporting of Tax Avoidance Transactions |
| October |
Income Tax Act—Addendum on September 27, 2010, Submission on August 27, 2010—Draft Legislation |
| September |
July 16, 2010 Draft Legislation re: Income Tax Technical Amendments |
| |
Information Reporting of Tax Avoidance Transactions (Solicitor - Client Privilege) |
| |
August 27, 2010 Draft Legislation re: 2010 Budget Proposals and Other Previously Announced Initiatives ("Draft Legislation") |
| July |
Income Tax Act—Information Reporting of Tax Avoidance Transactions |
| May |
Income Tax Act—March 2010, Notice of Ways and Means Motion |
| |
Income Tax Act—Budget Proposals for Non-Resident Trusts and Foreign Investment Entities |
| |
Convertible Debentures |
| April |
Income Tax Act—Interpretation Bulletins |
| February |
Income Tax Act—Technical Amendments Relating to the Taxation of Foreign Affiliates |
2009
|
| September |
Proposed Declaration Process for Applying Treaty Benefits to Income Paid to Non-Residents |
| April |
Recommendations regarding the Aggressive Tax Planning Working Paper released by the Québec Minister of Finance and Minister responsible for Infrastructure in January 2009 |
| January |
Non-Resident Trusts and Foreign Investment Entities |
2008
|
| September |
Specified Investment Flow-through ("SIFT") Conversions — July 14, 2008 Draft Legislation: Submission to Finance Canada |
| July |
Canada's System of International Taxation: Submission to Finance Canada, July 15, 2008 |
| January |
Bill C-10, An Act to amend the Income Tax Act |
|
Fifth Protocol to the Canada-United States Income Tax Convention |
2007
|
| December |
Income Tax Act — Tax Provisions of Federal Budget 2007 : Submission to Finance Canada |
| October |
Income Tax Act — Tax Provisions of Federal Budget 2007: Submission to Finance Canada |
| June |
Foreign Affiliate Rules |
| May |
Income Tax Act — Foreign Affiliate Rules |
|
International Fair Tax Initiative |
| March |
Bill C-33 — Income Tax Act ss. 52(3)(a) and 53(1) — Stock Dividends and Paid-Up-Capital (PUC)
|
| February |
Income Trusts and Other Flow-Through Entities |
| January |
Specified Investment Flow - Through Trusts and Partnerships |
2006
|
| December |
Eligible Dividend Rules |
| September |
Income Tax Act - Taxation of Dividends |
| June |
Income Tax Act — Proposals for Next Technical Amendments Bill |
| April |
Outstanding Income Tax Proposals |
| January |
Income Tax Act - Technical Amendments |
|
Income Tax Act - Section 143.3 - Employee Stock Options - Impact on Corporations |
|
Additional Submission — Foreign Affiliate Rules: Submission to Finance Canada |