Canada

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.

TEI Comments on Standards for Valuing the Personal Use of Corporate Aircraft

On February 10, 2017, TEI submitted comments to the Canada Revenue Agency suggesting how it should formalize its procedures for valuing an employee’s personal use of the employer’s corporate aircraft. The comments generally suggest that such valuation should be made by comparison to the highest available commercial airfare for a comparable itinerary because such a standard would be predictable, neutral among taxpayers, and simple to administer.

Download the submission.

TEI Holds 2016 Liaison Meetings with Canada Revenue Agency and the Canadian Department of Finance

On November 15-16, 2016, representatives from Tax Executives Institute, led by 2015-2016 International President for Janice Lucchesi, met with officials from Canada Revenue Agency and the Canadian Department of Finance to discuss tax policy and administrative matters.

The agendas for the meetings on income tax matters were prepared by the Institute's Canadian Income Tax Committee, whose 2016-2017 chair is Paul Magrath of AstraZeneca Canada, Inc. John Schoenecker of the Institute's legal staff coordinated the preparation of its agendas.

CRA and Finance Responds to Questions TEI Posed at November 2016 Liaison Meeting

On November 15 and 16, 2016, members of TEI’s Canadian Income Tax Committee met with members of the Canada Revenue Agency and Department of Finance Canada to discuss various tax administrative and enforcement issues.  CRA and Finance have provided TEI with responses to the questions posed.

Download CRA Responses
Download Department of Finance Responses

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