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Presentations from the 2018 AGM have now been posted to the member-only side of the website and
can be accessed by clicking here.

Tax Changes to Private Corporations

Update: Coalition for Small Business Tax Fairness

May 28, 2018 – The Coalition for Small Business Tax Fairness (the "Coalition") has issued a news release (French available here) entitled "Time running out as tax changes loom." The Coalition suggests that the federal government's new passive investment rules threaten to penalize small business. The Coalition also sent a letter on May 25, 2018 (French available here), to Finance Minister Bill Morneau with suggested approaches on how to protect past passive investments.

The Coalition will be sending similar letters to the provinces and a sample letter is available here (French available here). Click here for more information about the Coalition.

CALU Makes Submission re Bill C-74

May 17, 2018 – CALU made a submission to the Senate Standing Committee on National Finance ("Senate Finance Committee") commenting on certain legislative proposals contained in Bill C-74, Budget Implementation Act 2018, No. 1 ("Bill C-74"). In particular, CALU commented on the tax on split income (TOSI) rules and the legislation that will limit access to the small business deduction (SBD) where passive investment income within a Canadian-Controlled Private Corporation (CCPC) exceeds $50,000 in a year (the "passive investment rules"). Please click here for more details.

Webinar on TOSI and Passive Investment Rules – Replay Available

April 10, 2018 – Today CALU held a webinar to provide CALU members with the most up-to-date information relating to the Tax on Split Income (TOSI) rules and passive investment changes as well as related planning opportunities. Please click here for more details and to access a replay of the webinar.

Latest CALU Report Now available

June 19, 2018 - The June 2018 edition of CALU Report, which includes the CRA's official responses to the questions asked at the CALU 2018 CRA-Finance Roundtable, is now available. Please click here for more details.

Latest infoEXCHANGE Now Available

April 25, 2018 – Please click here to access the latest edition of infoEXCHANGE, which includes a message from Chair Gilles Chevalier about CALU’s accomplishments over the past year (and a link to the President’s Report to Members), an update on recent tax Developments from CALU Tax Consultant Kevin Wark, and a blog from Government Relations Committee Chair Warren Blatt about why grassroot engagement is key to CALU’s success.

CALU's 2017 Financial Statements Now Available

April 23, 2018 – Please click here to access CALU’s audited financial statements for the 2017 fiscal year.

Federal Budget 2018 – CALU's Special Report Now Available

February 27, 2018 – Please click here to view this Special Report, which provides highlights of issues and tax proposals of greatest interest to our members and their clients.

Provincial Sales Tax on Insurance Rolled Back

February 26, 2018 – Today the Saskatchewan government announced it would roll back the 6% provincial sales tax on individual and group insurance premiums. Please click here for more details.


February 21, 2018 – The February 2018 edition of CALU Report, a double issue, is now available. In the first article, “Pre-separation Estate Planning – Asking for Trouble?” discusses two recent family law decisions in Ontario highlight the difficulties which arise when parties attempt to engage in pre-separation “estate planning.” Both cases illustrate the risk of such planning and the fact that the timing is important. The second article “Changes to Voluntary Disclosure Program”, highlights the important changes to the VDP that are set to take place March 1. Please click here for more information.