CRA

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.

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.

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.

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.

On November 18-19, 2014, representatives from Tax Executives Institute, led by 2014-2015 President Mark C. Silbiger and 2014-2015 Vice President for Canadian Affairs Paul T. Magrath, met with officials from Canada Revenue Agency and the Canadian Department of Finance to discuss tax policy and administrative matters.

On February 11, 2014, TEI submitted a letter to the Publications Section of Canada Revenue Agency making recommendations for prioritizing the development and publication of folio guidance for Canadian taxpayers and tax advisers. The folios supplant technical interpretation bulletins previously published by CRA.

On December 3-4, 2013, representatives from TEI, led by 2013-2014 Vice President for Canadian Affairs Shiraz J. Nazerali, met with officials from Canada Revenue Agency and the Canadian Department of Finance to discuss tax policy and administrative matters.

On January 4, 2013, TEI submitted a letter to the European Commission noting the increasing frequency with which a number of EU Member States have refused to refund VAT to businesses that are in a repayment position and urging the Commission to take necessary actions against those Member States.

The comments were prepared under the aegis of TEI's European Indirect Tax Committee. Daniel B. De Jong of the Institute's legal staff coordinated the development of the Institute's comments.

On December 4-5, 2012, a delegation of members from TEI's Income and Commodity Tax Committees met with representatives from Canada Revenue Agency and the Department of Finance in annual liaison meetings.

On December 6-7, 2011,TEI President David Penney and David Daubaras, the Institute's Vice President for Canadian Affairs, led a delegation of members in the 2011 liaison meetings with the Canada Revenue Agency (CRA) and the Department of Finance. The agendas for the separate meetings on income and excise (GST and Customs) tax matters were prepared under the aegis of TEI's Canadian Income and Commodity Tax Committees, whose chairs are Carmine A. Arcari and Kim N. Berjian, respectively.

Income Tax Matters