Submissions

On January 20, 2025, TEI submitted comments with the Canada Revenue Agency (CRA) regarding their administration of a potential increase in the Canadian capital gains inclusion rate. TEI noted the…
TEI received a letter from the British Columbia Minister of Finance in response to the Canadian Commodity Tax Committee's March 29, 2024, submission. The Committee had submitted a letter addressing…
On January 16, 2025, TEI submitted comments on the proposed regulations on the Corporate Alternative Minimum Tax ("CAMT"). The Tax Reform Task Force, whose chair is Andreia Verissimo, in coordination…
On December 18, 2024, TEI submitted comments to the Canada Revenue Agency ("CRA") regarding its reporting fees for services initiative (the "Initiative"). TEI participated in the CRA's working group…
On December 17, 2024, TEI submitted comments to the OECD recommending it simplify the Pillar Two reporting requirements. TEI recommend the OECD help coordinate the timing of payments, adjustments,…
On October 7, 2024, TEI submitted comments to the Internal Revenue Service and U.S. Department of the Treasury regarding proposed regulations addressing dual consolidated losses ("DCL") and new…
On October 2, 2024, TEI submitted supplemental comments on Notice 2023-63 and section 174, with a particular focus on rules related to software development for future proposed regulations. The…
On September 11, 2024, TEI submitted comments to the Canadian Department of Finance regarding proposed amendments to the bare trust reporting rules under section 150 of the Income Tax Act. TEI's…
On September 10, 2024, TEI submitted comments to the European Commission regarding its review of its anti-tax avoidance directive, or "ATAD." TEI's comments focused primarily on whether the ATAD is…
On August 28, 2024, TEI submitted comments regarding the European Commission's draft implementing regulation for the Commission's public country-by-country ("CbC") reporting directive. TEI's comments…
On August 19, 2024, TEI submitted comments regarding the OECD's Draft User Guide for the GloBE Information Return XML Schema. TEI's comments emphasized the need for information return exchange…
On July 24, 2024, TEI submitted comments on Notice 2023-63 and section 174, with a particular focus on rules related to software development for future proposed regulations. TEI requested rules for…
Close