Finance committee  It might be better to ask the government that question. I would simply say that we submitted a brief on the matter last year, when Minister Morneau's recommendations regarding private companies were tabled. We were consulted again on more specific issues. We know there was a co

Finance committee  The important point is that you have to look at the whole context. You raised some of the factors. For our part, drawing on our expertise, we raised certain concepts that should be reviewed, such as the concept of integration. My colleague could elaborate on this if you are inte

Finance committee  Actually a lot of our members are also accountants and the main active members are tax advisers, so they are small businesses themselves. They will be affected. Their clients will be affected. Through our network we've heard that the ongoing cost to deal with the additional compl

Finance committee  Significantly, our members are telling us that their clients are basically affected by the uncertainty created not only by those rules but also by the economic climate, the trade negotiations, and so on and so forth, and the changes to the taxation system in the U.S. Basically wh

Finance committee  In our brief we've identified six areas in which there really need to be some adjustments. Again, Kevin could go into some of the details in terms of the TOSI rules, tax on split income. We think that it could be up to age 25 but not include the spouse. You've heard that already

Finance committee  Thank you, Mr. Chairman. CALU was very pleased to accept your invitation to present its recommendations for the 2019 budget. To begin, let me tell you a bit about our organization. CALU has 670 industry leading members including insurance and financial advisors as well as acco