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CMB MAGAZINE cmba-achc.ca winter 2018 | 17 taxcoalition these profound changes. In fact, tax practitioners are still reviewing the measures related to income splitting, and more details are urgently needed to allow them to provide appropriate advice to their small business clients. While we appreciate that the government has attempted to make improvements by creating certain exemptions from the new rules, such as income received by spouses of business owners who are 65 years of age or older, we do not believe the exemptions provide sufficient clarity or direction for business owners or tax professionals. Furthermore, even with these latest changes, we still do not believe that these rules accurately reflect the realities of running a small business. In particular, they do not take into account that spouses can take on both formal and informal roles that are essential to the survival of the business. Tax experts believe the new rules create many areas of uncertainty and leave much room for interpretation for the Canada Revenue Agency. For example, we are concerned about CRA's ability to clearly determine whether contributions by family members are "meaningful" enough to pass the reasonableness test. n Advocis – Financial Advisors Association of Canada n Agricultural Manufacturers of Canada n Alberta Aerial Applicators Association n Alberta Enterprise Group n Alberta Roadbuilders & Heavy Construction Association n Association des professionnels de la construction et de l'habitation du Québec n Association of Consulting Engineering Companies n Association of Professional Canadian consultants n Association of Tax and Accounting Professionals n British Columbia Real Estate Association n Canadian Advanced Technology Alliance n Canadian Aerial Applicators Association n Canadian Association of Farm Advisors n Canadian Association of Management Consultants n Canadian Association of Optometrists n Canadian Association of Radiologists n Canadian Bar Association n Canadian Bison Association n Canadian Cattlemen's Association n Canadian Chamber of Commerce n Canadian Construction Association n Canadian Dental Association n Canadian Electrical Contractors Association n Canadian Federation of Agriculture n Canadian Federation of Apartment Associations n Canadian Federation of Independent Business n Canadian Franchise Association n Canadian Home Builders' Association n Canadian Horticultural Council n Canadian Institute of Financial Planners n Canadian Institute of Plumbing and Heating n Canadian Institute of Steel Construction n Canadian Meat Council n Canadian Medical Association n Canadian Mortgage Brokers Association n Canadian Pharmacists Association n Canadian Pork Council n Canadian Produce Marketing Association n Canadian Real Estate Association n Canadian Roofing Contractors' Association n Canadian Taxpayers Federation n Canadian Veterinary Medical Association n Canadian Water Quality Association n Chinese Business Chamber of Canada n Coalition of Ontario Doctors n Conference for Advanced Life Underwriting n Conseil québécois du commerce de détail n Electrical Contractors Association of Ontario n Family Enterprise Xchange n Fédération des chambres de commerce du Québec n Federation of Mutual Fund Dealers n Federation of Ontario Law Associations n Grain Farmers of Ontario n Grain Growers of Canada n Greater Vancouver Board of Trade n Heating, Refrigeration and Air Conditioning Institute of Canada n Institute of Communication Agencies n Institute of Advanced Financial Planners n Independent Financial Brokers of Canada n Mechanical Contractors Association of Canada n Merit Canada n Ontario Association of Radiologists n Ontario Federation of Agriculture n Ontario Medical Association n Ontario Real Estate Association n Ontario Restaurant Hotel and Motel Association n Opticians Association of Canada n Private Capital Markets Association of Canada n Progressive Contractors Association of Canada n Quebec Association of IT Freelancers n Quebec Association of Pharmacist-Owners n Quebec Hardware and Building Supply Association n Resorts of Ontario n Restaurants Canada n Retail Council of Canada n Saskatchewan Stock Growers Association n Univet n Western Canadian Wheat Growers Association n Western Equipment Dealers Association Coalition for Small Business Tax Fairness

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