Canada

TEI Comments on Proposed Changes to Canadian Tax Treatment of Employee Stock Options

On October 7, 2019, TEI submitted comments to the Department of Finance Canada concerning the income tax legislative proposals on employee stock options that were released for public consultation on June 17, 2019. TEI’s comments, reprinted below, were prepared by a cross-industry working group of Canadian Income Tax Committee members under the leadership of Kurtis L. Bond and Steve Saunders.

TEI Holds 2018 Liaison Meetings with Canada Revenue Agency and Department of Finance

On December 4–5, 2018, a delegation of Canadian Income Tax Committee members assembled in Ottawa, Ontario, for TEI’s annual liaison meetings with representatives of the Canada Revenue Agency and Department of Finance

Canada Revenue Agency Responds to TEI’s Questions from 2016 and 2017 Commodity Tax Liaison Meetings

On November 15, 2016 and December 5, 2017, a delegation of Canadian Commodity Tax Committee members assembled in Ottawa, Ontario, for TEI’s annual liaison meetings with representatives of the Canada Revenue Agency. The Canada Revenue Agency has issued their responses to TEI’s commodity tax liaison meeting questions, which cover a range of important tax law, policy, and administration issues.

TEI Files Comments Responding to the Department of Finance Canada’s Consultation Concerning the GST/HST Holding Corporation Rules

On September 28, 2019, TEI filed comments responding to the Department of Finance Canada’s Consultation Concerning the GST/HST Holding Corporation Rules, which solicits feedback on the Legislative and Regulatory Proposals Relating to the Excise Tax Act, the Excise Act, 2001 and the Air Travelers Security Charge Act.

TEI Comments on Canadian Draft Income Tax Legislative Proposals

On September 10, 2018, TEI submitted comments to the Department of Finance Canada concerning two of the draft income tax legislative proposals that were released for public consultation on July 27, 2018.

TEI Comments on Proposed Change to Canada’s Foreign Affiliate Reporting Requirements

On May 1, 2018, TEI submitted comments to the Canadian Department of Finance concerning the government’s proposed change to the filing deadline for Form T1134, Information Return Relating to Controlled and Not-Controlled Foreign Affiliates. TEI’s comments, reprinted below, were prepared by a cross-industry working group of Canadian Income Tax Committee members under the leadership of Sue Wooles.

Canada Revenue Agency and Department of Finance Respond to TEI’s Questions from December 2017 Liaison Meetings

On December 5–6, 2017, a delegation of Canadian Income Tax Committee members assembled in Ottawa, Ontario, for TEI’s annual liaison meetings with representatives of the Canada Revenue Agency and Department of Finance.

TEI Files Comments on Canada’s proposed Greenhouse Gas Pollution Pricing Act and Draft Fuel Charge Regulation

On February 28, 2018, TEI filed comments on the proposed Greenhouse Gas Pollution Pricing Act and Draft Fuel Charge Regulation released by the Department of Finance and Ministry of Environment and Climate Change on January 15, 2018.

TEI Holds 2017 Liaison Meetings with Canada Revenue Agency and Department of Finance

On December 5–6, 2017, a delegation of Canadian Income Tax Committee and Canadian Commodity Tax Committee members assembled in Ottawa, Ontario, for TEI’s annual liaison meetings with representatives of the Canada Revenue Agency and Department of Finance.

TEI Files Comments on Canada’s Technical Paper Regarding Federal Carbon Pricing Backstop

On June 30, 2017, TEI filed comments on the Technical Paper on the Federal Carbon Pricing Backstop released by the Canada Department of Finance. TEI’s comments were prepared under the aegis of TEI’s Canadian Commodity Tax Committee, whose chair is David Card.
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