Canada Revenue Agency

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 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 Submits Comments on Proposed Changes to the Canada Revenue Agency’s Voluntary Disclosures Program

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.

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.

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

TEI Suggests Changes to CRA on Regulation 102 and Form RC473

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

TEI Requests CRA Include Employer-Provided Gift Cards in Policy of Not Including Value of Small Gifts as Income to Employees

On February 9, 2016, TEI submitted a letter to the Canadian Revenue Agency recommending that certain employer-provided gift cards be included in the CRA's policy of not including small employer-provided gifts as income to employees. The letter discusses why including gift cards into this policy increases choices for recipient employees and maintains the policy’s purpose of reducing the administrative burdens on employers who would otherwise have to track the value of such gift cards for tax purposes.

TEI Holds 2015 Liaison Meetings with Canada Revenue Agency and the Canadian Department of Finance

On November 17-18, 2015, representatives from Tax Executives Institute, led by 2015-2016 Vice President for Canadian Affairs Lynn Moen, 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 2015-2016 chair is Grant L. Lee of HSBC Bank Canada. John Schoenecker of the Institute's legal staff coordinated the preparation of its agendas.

TEI Responds to Proposed Amendments to Canadian Nonresident Withholding Rules

On June 12, 2015, TEI submitted comments on the Canadian Government's proposals to provide targeted relief from the withholding and remittance requirements that otherwise apply to non-resident employers of non-resident employees who perform work in Canada. TEI expressed appreciation for the Government's interest in reducing red tape and excessive administrative and tax compliance burdens for businesses, but noted several areas where the proposals fall short.

TEI Summarizes Concerns with GST/HST Nil Consideration Election

On December 22, 2014, TEI submitted a letter to the Canadian Revenue Agency (CRA) listing concerns with the new filing obligations under section 156 of the Excise Tax Act raised by TEI members that would be best addressed in the new election form and its instructions. The letter was prepared under the aegis of TEI’s Canadian Commodity Tax Committee, whose chair is Richard Taylor of Rogers Communications Inc. Contributing substantially to the development of TEI’s comments was Chantal Grouix of SNC-Lavalin Group, Inc.

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