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06 Sep 2023
Our submissions
Government submissions on tax issues
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2024
Deloitte’s comments with respect to legislative proposals relating to the Income Tax Act and the Income Tax Regulations contained in the August 12, 2024, draft legislation: September 11, 2024
Deloitte comments: Second phase of consultations on Scientific Research and Experimental Development Tax Incentive Program: May 27, 2024
Deloitte comments: Consultation on Creating a Patent Box Regime: April 15, 2024
Deloitte comments: Consultation on Scientific Research and Experimental Development: April 15, 2024
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2023
Deloitte comments relating to Accounting standards for private enterprises – Impact on ultimate parent entity determination under the Global Minimum Tax Act: November 15, 2023
Deloitte comments relating to Measures to Grow Canada’s Clean Economy contained in August 4, 2023 Draft Legislation: Sept 8, 2023
Deloitte comments: Transfer Pricing Consultations: July 28, 2023
Deloitte comments: GAAR Consultations: May 31, 2023
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2022
Deloitte comments: GAAR Consultations: September 30, 2022
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2020
Deloitte’s pre-budget 2020 policy recommendations: January 9, 2020
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2019
Deloitte comments: Consultation on stock options: September 16, 2019
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2018
Deloitte’s pre-budget 2019 policy recommendations: December 10, 2018
Finance proposals on “Tax Planning Using Private Corporations”: Deloitte’s policy submission
Deloitte commments re Budget 2018 – tax policy issues for consideration
, January 11, 2018
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2017
Deloitte comments re Proposed changes to the Voluntary Disclosures Program
, August 4, 2017
Deloitte comments re Budget 2017 – tax policy issues for consideration
, January 6, 2017
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2016
Deloitte’s pre-budget 2017 submission to the House of Commons Standing Committee,
August 2016
Deloitte comments re Proposed changes to the taxation trusts and estates
: February 12, 2016
Deloitte comments re Budget 2016 - tax policy issues for consideration
: January 19, 2016
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2015
Deloitte comments re employee stock options
: December 3, 2015
Deloitte comments re NR Witholding proposals
: August 21, 2015
Deloitte pre-budget 2016 submission
: July 2015
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2014
Budget 2015 – tax policy issues for consideration
: December 10, 2014
Deloitte pre-budget 2015 submission
: August 2014
Proposed Registration of Tax Preparers Program (RTPP)
: May 30, 2014
Anti-treaty shopping proposals – Deloitte’s comments
: May 9, 2014
Deloitte’s comments on eliminating graduated rate taxation of trusts and certain estates
: December 2, 2013
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2013
Budget 2014 – tax policy issues for consideration
: October 18, 2013
Draft legislation with respect to foreign affiliate dumping – Deloitte’s comments
: October 15, 2013
Budget 2013: An opportunity to enhance prosperity through increased economic competitiveness
: April 5, 2013
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2012
Budget 2013 – tax policy issues for consideration
: October 9, 2012
Consultations on support for venture capital – Deloitte’s comments
: July 27, 2012
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Our thinking
Paying a salary to make RRSP contributions
Tax practitioners emphasize the importance of maximizing RRSP contributions but paying a salary for a small business owner may not be the most tax-efficient strategy.
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Tax Alert archive
Alerts and publications on the latest and important tax developments from Canada and around the world.
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