Canadian Income Tax

On June 11, 2014, Tax Executives Institute submitted comments on the Consultation on Tax Planning by Multinational Enterprises announced in Annex 2 of the 2014 Canadian Budget Message.

On April 10, 2014, TEI filed comments with Canada’s Minister of Finance Joe Oliver on the 2014 Budget Proposals. TEI’s comments were prepared by its Canadian Income Tax Committee, whose chair is Bonnie Dawe of Finning International. Contributing substantially to the development of TEI’s comments were Carolyn Mulder of Wal-Mart Canada, Corp. and Jason Vincze of General Electric Canada. Also contributing to the comments were Giovanna Baragetti of Hydro One Networks, Inc.

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 16, 2013, TEI submitted comments to the Department of Finance, Canada, in respect of its consultation on treaty shopping.  The comments were prepared under the aegis of the Institute’s Canadian Income Tax Committee, whose chair is Bonnie Dawe of Finning Corporation.

Others contributing to the submission in addition to Ms. Dawe were: Carmine A. Arcari of Royal Bank of Canada, Lynn Moen of Walton International Group, Inc., and Jason Vincze of GE Canada.  Jeffery P. Rasmussen of TEI’s legal staff coordinated the preparation of the comments.

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 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

On December 7-8, 2010, TEI held its annual liaison meetings with Canadian Department of Finance and Canada Revenue Agency.

Canada Revenue Agency

• TEI Liaison Agenda
• IncomeTax Meeting Minutes
• Excise Tax Meeting Minutes
• Written Responses

Department of Finance

On December 8-9, 2009, TEI held its annual liaison meetings on income and excise tax issues with the Canadian Department of Finance and Canada Revenue Agency. Below are the agendas for the meetings and the responses from the Canadian government.

Income Tax Issues

On August 10, 2009, Tax Executives Institute submitted written recommendations to the House of Commons Standing Committee on Finance in connection with the Committee's Fall 2009 Pre-Budget Consultations and requested the opportunity to appear before the Standing Committee. TEI's recommendations are designed to foster economic growth and job creation, promote a favourable business environment for investments in Canada, and ensure a high level of innovation and productivity.