Canada Revenue Agency

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

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.

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.

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.

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.

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.

In July 2017, a diverse working group comprising members of the Canadian Income Tax Committee and Canadian Commodity Tax Committee coalesced to produce responsive comments to the Canada Revenue Agency’s proposed changes to the Voluntary Disclosures Program.

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.

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

On March 17, 2016, TEI submitted a letter to the Canada Revenue Agency recommending certain changes to paperwork requirements surrounding Regulation 102, specifically to Form RC473. The letter discusses concerns that taxpayers might have with completing that form, as well as other requirements that might be counterproductive toward encouraging taxpayer compliance with Regulation 102.

TEI's Canadian Income Tax Committee prepared this letter. Grant Lee chairs the Committee, and TEI Tax Counsel John Schoenecker coordinated the preparation of TEI's comments