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CALU 2019 AGM - May 5 to 8 at the Westin Ottawa.

Members register here.

It's February - Will you refer-a-friend?

February 6, 2019 – History has shown us that CALU members are the best source of new members. Therefore, it's time to kick off our 6th annual Refer-a-Friend membership campaign – our most successful recruitment initiative! Click here for more details.

CALU Membership Renewal Reminder

February 1, 2019 – Membership Renewals for 2019 were due January 4. If you have not yet renewed, please go to to renew today.

Latest InfoExchange Now Available

December 21, 2018 – Please click here to access the latest edition of InfoExchange, which includes a message from Chair Marty McConnell about the "value of advice".

CALU 2018 Regional Meetings –
Webinar Replay Now Available

December 5, 2018 – A replay of the 2018 regional meeting held by webinar is now available. Please click here for more details.

CALU reacts to the federal Fall Economic Statement

November 21, 2018 – Finance Minister Bill Morneau tabled the Fall Economic Statement in the House of Commons today. For CALU’s reaction, please click here.

Government introduces budget bill no. 2

October 30 , 2018 – On October 29, 2018 the Minister of Finance introduced Bill C-86 the Budget Implementation Act, 2018 No. 2 in the House of Commons. The legislation will implement remaining proposals from the 2018 Budget as well as some previously announced measures. Click here for more details.

CALU Strategic Plan 2018-2021

October 24, 2018 – CALU has released its Strategic Plan for 2018-2021. Please click here for more details. 

CALU Appears Before the House Finance Committee

September 18, 2018 – CALU President Guy Legault and Tax Consultant Kevin Wark appeared before the House of Commons Standing Committee on Finance today to present CALU's submission in advance of the 2019 federal budget. Please click here for more details.

Latest CALU Report Now Available

August 29, 2018 – The August 2018 edition of CALU Report has now been posted to the member-only side of the webside. Inside you'll find two articles: "Budget 2018 – New Draft Legislation Released" by Kevin Wark, and "Impact of U.S. Tax Reform on Cross-Border Planning" by Azam Rajan. Please click here for more details.

2019 Pre-budget Submission

August 14, 2018 – As part of the consultations leading up to Budget 2019, CALU made a submission to the House of Commons Standing Committee on Finance. CALU’s recommendations focused on three main themes: long-term care support for Canadians, pharmacare and the taxation of private corporations. To view a copy of the submission please click here.

CALU Makes Submission to Finance on HWTs

June 29, 2018 - CALU made a submission to Finance Minister Bill Morneau relating to the 2018 Federal Budget proposals which will require Health and Welfare Trusts (HWTs) to be wound-up or converted to Employee Life and Health Trusts (ELHTs) by the end of 2020. CALU also sent a copy of its 2010 submission to Finance Canada relating to HWTs and the proposed ELHT rules which were introduced in 2010, which is referenced in CALU's current submission. Please click here for more information and to access copies of the submissions.

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.