Our submissions

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

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

2022

• Deloitte comments: GAAR Consultations: September 30, 2022
  

2020

• Deloitte’s pre-budget 2020 policy recommendations: January 9, 2020

2019

• Deloitte comments: Consultation on stock options: September 16, 2019

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
  

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

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

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

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

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

2012

• Budget 2013 – tax policy issues for consideration: October 9, 2012
• Consultations on support for venture capital – Deloitte’s comments: July 27, 2012