The Power of Perspectives

The Canadian Bar Association

National Blog

Joint Tax Committee’s thoughts on 2018 tax proposals

By Kim Covert September 28 2018 28 September 2018

     

    In July, the government proposed amendments to the Income Tax Act to implement parts of the 2018 federal budget for both personal and business tax.

    The Joint Committee on Taxation of the Canadian Bar Association and Chartered Professional Accountants of Canada commented on the proposed amendments in September.

    In the 2018 budget the federal government announced its intention to impose a new filing obligation on certain trusts that would require the trusts to report the identity of all trustees, beneficiaries and settlors of the trust, and each person who has the ability to exert control over trustee decisions. Exceptions included lawyers’ general trust accounts.

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    Omnibus Bill C-75 attracts wide-ranging response from CBA

    By Kim Covert September 25 2018 25 September 2018

       

      As is perhaps fitting for omnibus legislation, the CBA Criminal Justice Section’s response to Bill C-75 ranges from “Absolutely!” to “Absolutely not!” and hits “yes,” “no,” and “maybe, if” a number of times in between.

      The bill, which represents the federal government’s response to R v Jordan, deals with court delays (as well as reforms unrelated to court delays, such as intimate partner violence), and includes proposals which would “exacerbate, rather than alleviate, court delays, while simultaneously sacrificing important procedural protections.”

      Tony Paisana and Kathryn Pentz appeared before the Standing Committee on Justice and Human Rights on Sept. 19 in support of the CBA submission.

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      Time for Canada’s Constitution to be fully bilingual

      By Kim Covert September 17 2018 17 September 2018

         

        The CBA’s French Speaking Members Section says any modernization of the Official Languages Act should include a requirement for the federal Justice Minister to ensure that the Constitution of Canada is enacted and enforceable in both official languages – and that she show her work.

        While French versions of portions of the Constitution were tabled in Parliament 28 years ago, in 1990, the Section notes that they have yet to be enacted.

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        First Nation claims: Tribunal practice directions must consider funding available to claimants

        By Kim Covert September 5 2018 5 September 2018

           

          Stable, adequate funding is a clear concern for the CBA’s Aboriginal Law Section when it comes to appearances before the Specific Claims Tribunal, which handles claims made by First Nations alleging that the federal government has violated a treaty or the Indian Act.

          Commenting on draft practice directions which were circulated among members of the Tribunal’s Advisory Committee – which includes Section representatives – members stated the general need for the Tribunal to consider the financial implications of any new procedural steps.

          Acknowledging that the Tribunal has no power over funding levels, the Section notes claimants “often have access to significantly less resources than respondents” and that the Tribunal needs to be attuned to this lack.

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          Time to let charities and not-for-profits make money

          By Kim Covert August 29 2018 29 August 2018

             

            Every year the federal government asks Canadians what its priorities should be in the next budget.

            This year the CBA’s Charities and Not-for-Profit Law Section has essentially replied: “Let our people make money.”

            “We urge the federal government to amend the Income Tax Act to clarify that charities and not-for-profit organizations must be able to innovate, carry on business activities and earn tax-exempt profits, as long as those profits are used for the purposes of the organization and not for the undue benefit of any party or the personal benefit of any director, shareholder or member, directly or indirectly,” the Section writes in its submission to the Finance Committee. “We also urge the federal government to remove barriers that inhibit charities from working with not-for-profits or non-registered charities, allowing them to maximize their success.”

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            Technology could help streamline, accelerate IRB’s refugee work

            By Kim Covert August 28 2018 28 August 2018

               

              The Immigration and Refugee Board has a number of resource and efficiency issues, and adding another layer of bureaucracy is unlikely to improve the situation, the CBA’s Immigration Law Section says in a recent submission responding to an independent review of refugee determination procedures.

              The report on the review proposes creating an Asylum System Management Board at the deputy minister level to recommend an annual plan for the asylum system.

              Noting that the Immigration and Refugee Board is hailed internationally as a model for independent refugee determination, the Section says that a separate board world bring the refugee determination process under further government control, undermining the IRB’s independent decision-making.

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              C-43 plus C-46 equals disproportionate penalties for immigrants

              By Kim Covert August 24 2018 24 August 2018

                 

                The harsh measures in 2013’s Faster Removal of Foreign Criminals Act will be exacerbated when the recently adopted Bill C-46 comes into effect, says the CBA’s Immigration Law Section. And the government should act now to prevent the disparate impact on immigrants.

                Under the 2013 legislation, people who had been convicted of a crime in Canada and sentenced to six months in jail – a reduction from the previous two years – were denied the right to appeal their status before the Immigration Appeal Division, on the grounds of “serious criminality.” The law also denied appeal rights to permanent residents and foreign nationals convicted of foreign offences, regardless of sentence. These were just two of the grounds on which the Section objected to the bill at the time. The Section also made objections to bill C-46 before it passed.

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                National registry makes sense for unlocatable pension plan members

                By Kim Covert August 23 2018 23 August 2018

                   

                  What do you do with pension benefits when you can’t find the plan member?

                  That’s a question the Canadian Association of Pension Supervisory Authorities is trying to answer with its Guideline No. 9, Searching for Un-locatable Members of a Pension Plan.

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                  Response to CCMR draft prospectus: Harmony is the key

                  By Kim Covert August 22 2018 22 August 2018

                     

                    Consistency in regulations and harmonized approach across jurisdictions are important factors for the Cooperative Capital Markets Regulatory System, the CBA’s Business Law Section says.

                    The Section was responding to a draft prospectus and related registration exemptions under the Capital Markets Act published earlier this year. 

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                    First rule of immunity and leniency program: Do less harm

                    By Kim Covert August 22 2018 22 August 2018

                       

                      The CBA’s Competition Law Section is very pleased that many of the recommendations it made in its January submission on proposed changes to the Competition Bureau’s Immunity and Leniency Programs have been heeded. But many of the remaining proposals introduce the kind of uncertainty into the process that could keep would-be self-reporters away.

                      “It is a core principle of the Immunity and Leniency Programs that a cooperating party should not be made worse off by deciding to self-report to the Bureau,” the Section writes in a submission on the second round of consultations. “However, the cumulative impact of the proposed changes creates new risks and exposures for parties deciding to seek immunity and leniency,” and might “encourage prospective applicants to skip Canada, given the burdens and uncertainties” they introduce.

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                      SOGIC calls for Canada to take leadership role on LGBTI2S issues

                      By Kim Covert August 20 2018 20 August 2018

                         

                        Ahead of the August Equal Rights Coalition Global Conference on LGBTI Human Rights and Inclusive Development, the CBA’s Sexual Orientation and Gender Identity Community wrote to Prime Minister Justin Trudeau to urge his government to demonstrate Canada’s leadership in this field.

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                        Are market studies in the Competition Bureau’s remit?

                        By Kim Covert July 13 2018 13 July 2018

                           

                          This spring the federal Competition Bureau released a bulletin to “describe how market studies are used to promote competition, and to provide transparency to stakeholders regarding how the Bureau selects and conducts market studies.”

                          The Competition Law Section starts out its response to the bulletin by noting its concerns about the Bureau’s jurisdiction to carry out broad-based market studies, as opposed to inquiries or investigations where competitive concerns have been raised.

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