Bob Hamilton

Discussions regarding international recognition and mobility of holders of Canadian Chartered Professional Accountant (CPA) designations. To discuss the withdrawal notices issued by CPA Ontario and CPA Quebec. The progress of free trade negotiations and the implementation of free trade agreements as they relate to the provision of professional services and the movement of businesspeople and service providers. Tax simplification/reform, involving discussions with the federal government to undertake a comprehensive review of Canada's tax system to reduce its complexities and inefficiencies. Representation to government with a focus on enhancing services and tax administration to ensure a well-running tax system for Canada. Recommendations for improvements to regulations affecting the operation of Canada's capital markets and reporting, disclosure and verification of information used by these markets Providing recommendations to the government on a proposed digital services tax. Programs related to the labour market for increased participation and inclusion. Programs related to international education, including recruitment of international students to Canada and delivery of education programs and services to international markets. Programs or services to assist in growing and advancing accounting education, professionalization and standard-setting in developing countries, including federal funding and grants to encourage same. Policy advice regarding skills training and programs to address future labour market needs. Policy advice regarding recruitment and integration of internationally trained professionals. Participation in, input and feedback provided to the Financial Action Task Force’s Private Sector Consultative Forum. Interested in working with the federal government on financial capacity building in indigenous communities through financial literacy and increasing the number of indigenous finance professionals. Interested in working with federal government on programs and other initiatives with regard to financial literacy Federal government budgets with respect to tax and fiscal policy measures. Dual-designation certification program (CMA/CPFA) for public servants. CPFA is a British-based designation that is now offered with CMA to all levels of government in Canada. CMA is a Certified Management Accountant and CPFA is a Certified Public Finance Accountant. Discussion with government officials in the context of the Learning and Development Stakeholder Advisory Group. Discussion with government officials in the context of a planned review of standard setting in Canada. Discussions with the federal government on various aspects of the Income Tax Act to provide technical expertise that will ensure that tax-related legislation achieves its intended purpose and does not inadvertently affect taxpayers that it was not supposed to impact. Discussions with the federal government on various aspects of the Excise Tax Act to provide technical expertise that will ensure that tax-related legislation achieves its intended purpose. Discussions with the federal government concerning Bill C-27, the Digital Charter Implementation Act, 2022. Discussions with the federal government about funding to support standard-setting in Canada through the creation of a Canadian Sustainability Standards Board. Discussions with the federal government about climate related financial disclosures for the purpose of enhancing climate related risk disclosure in both public sector and private sector financial reporting. Discussions with government officials about public sector employment opportunities and international accountancy members and standard-setting bodies. Discussions with government as it relates to the Senate’s internal and external audits and related matters. Discussions with Canada Revenue Agency with respect to education/training for taxpayers/tax practitioners. CPA Canada’s involvement with the Plenary, associated Working Groups and other Comm

Energy Security & Supply Resilience - Development and modernization of federal legislation, regulations, policies and programs to strengthen Canada's energy security and fuel supply resilience, including potential amendments to the Energy Supplies Emergency Act. Output-Based Pricing System Regulations & federal benchmarking criteria - Development of federal offset system protocols. Recognition of high performers and linking of offset systems. Stable and predictable carbon pricing system. Competitiveness considerations. Excise Tax Act – Seeking clear, efficient, and practical administration of excise tax requirements, including relief mechanisms, minimization of administrative burden, and avoidance of unintended tax impacts. Tax measures – Seeking clear, efficient, and internationally aligned tax policies, regulations, and reporting requirements. Advocating for practical implementation, administrative certainty, regulatory harmonization across government departments, and minimization of administrative burden. Customs Act, Customs Tariff, Valuation for Duty Regulations, Customs Accounting and Revenue Management (CARM), tariffs and related trade measures – Seeking practical, efficient, and fiscally feasible implementation of customs and trade requirements, including appropriate tariff, surtax, remission, and exclusion relief mechanisms, while minimizing administrative burden and unintended cost impacts. Transportation - Considerations for competitiveness of Canadian shippers. Emphasizing importance of efficient access to markets, security of supply for products, and potential implications of tariffs. Streamlined compliance processes and safety standards requirements. Canadian Environmental Protection Act – Streamlined and efficient regulatory processes, reporting requirements, and information gathering initiatives. Reduction of regulatory and reporting duplication. Feasible implementation of a Right to a Healthy Environment. International and Inter-Provincial Trade: Predictable, diversified and open trade markets. Clear and pragmatic Canada-United States-Mexico trade agreement (CUSMA) compliance requirements. Preservation of CUSMA as currently structured. Clean Fuel Regulations – Efficient implementation. Compliance pathways that recognize emissions reduction actions and projects. Feasible requirements. Reduction in the Release of Volatile Organic Compounds (Storage and Loading of Volatile Petroleum Liquids) Regulations, reduction of benzene releases from gasoline stations, Base-Level Industrial Emissions Requirements – Advocating that regulatory policies and programs are feasible and science-based. Practical implementation. Fuel quality - Increase efficiency/streamline regulatory requirements through consolidation of the five federal fuel regulations. CCUS, clean technology and hydrogen investment tax credits, Clean Growth Fund, Clean Fuels Fund, and other fiscal frameworks to support low carbon fuels and products – Timely, predictable, and feasible fiscal and regulatory policies and programs to advance energy transition and diversification, including gaseous and liquid fuels and their carriers. Clear application & eligibility requirements, broadening of fund scope. Competitiveness of Canadian energy transition infrastructure investment. Net Zero Emissions Accountability Act and other climate policies/regulations including Emission Reduction Plans, Clean Electricity Regulation, oil and gas emissions cap, methane, Zero-Emission Vehicle Mandate, cross border carbon adjustment, carbon markets and interprovincial linkage, Internationally Transferred Mitigation Outcomes (ITMOs) and regional tables – Timely, predictable, and feasible regulatory policies and programs to advance a competitive energy transition. The future Canadian energy mix and the potential pathways. Opportunities and fiscal incentives for emissions reductions and low-carbon solutions. Competition Act - Seeking to understand new requirements. Clear guidelines and prag

CFIB supports the principle behind the Canada Jobs Grant but encourages flexibility in its implementation and consideration of small and medium-size enterprises (SMEs)' needs. For example, introducing a permanent refundable tax credits for co-op and internship hires and reducing red tape from programs like Canada Summer Jobs to make it easier for small businesses to continue hiring youth. Advocating on behalf of small and medium-sized businesses to facilitate trade between Canada and other countries (CAN-US tariffs, the Canada-United States-Mexico Agreement, Chinese tariffs). Canadian Federation of Independent Business (CFIB) shares its suggestions for Budget 2026 focusing on: reducing the small business tax rate from 9% to 6% and increasing the small business deduction (SBD) threshold to $700,000 and index it to inflation going forward. Canada is experiencing an “entrepreneurial drought”: a sustained period where business closures consistently outpace new business starts, leading to a shrinking entrepreneurial base and declining confidence in entrepreneurship. CFIB recommends that reversing this trend should be treated as a national economic priority. Sharing small businesses' views on Labour Code changes, impact on small businesses and the need to ensure the fluidity of the supply chain. Sharing survey results on improving CFIA customer service to encourage the review of their operations to better meet the needs of small and medium-size enterprises (SMEs) - reducing red tape and facilitating food mobility within Canada. Sharing data information and recommendations related to the state of small and medium-size enterprises (SMEs) overall and for specific sectors which could also include provincial data. Promoting reforms to the Competition Act that will ensure small businesses have an equitable opportunity to compete in today’s economy, especially as small and medium-size enterprises (SMEs) have noted an increase in large corporate giants within Canada. Shipping costs pose a significant barrier for small business, as such we continue to advocate for favourable shipping rates with carriers (including the cost of shipping along with better service levels and addressing the work stoppage at Canada Post). Presenting the views of small business owners based on our survey data to the Canada Revenue Agency to share ways of improving customer service interactions with small and medium-size enterprises (SMEs) and suggest ways to ease the tax burden on small business owners as well as increase accountability within the agency. CFIB continues to monitor the effects of the Consumer Product Safety Act on small and medium-size enterprises (SMEs) and other issues raised related to the mandate of Health Canada. We also continue to monitor customer service interactions between our members and Health Canada. Any issues are raised with officials. CFIB advocates for simplification to the federal procurement process on behalf of small and medium-size enterprises (SMEs). Lobbying to reduce Red Tape by focusing on removing interprovincial trade barriers, facilitating labour mobility and improving government customer service. This includes providing input for the consultations on the Annual Regulatory Modernization Bill. Goods and Services Tax/ Harmonized Sales Tax Administration with regards to Transitional Rules, Out of Province Sales Rules, Point-of-Sale Rebate, and fillings. Retirement Income Policies, and proposed Canada Pension Plan increases. CFIB is against mandatory increases in Canada Pension Plan, and has provided alternative approaches. CFIB has also shared recommendations to reduce disincentives to work for older workers. Presenting the views of small business owners on infrastructure spending through member survey results, mandate votes and other CFIB research. Offering funding solutions and alternatives to government proposals on transit and infrastructure expansion. Personal Information Protection and Electronic Documents Act (PIPEDA)

Discussions with Canada Revenue Agency or Department of Finance on issues related to the efficient function of the tax system.

Providing recommendations to support policy development for talent and research initiatives in key priority areas, such as defence and artificial intelligence, particularly in regards to coordination with provincial and industry stakeholders. Related to various FedDev and FedNor programs and universities' role in regional economic and community development. Related to international study permits, provincial allocations and permit processing backlogs. Issues of federal - provincial cooperation relating to funding of postsecondary education and the provision of financial assistance to postsecondary students. Increased scholarship funding for domestic and international graduate students. Funding university research. Funding would be used by universities to facilitate medical or scientific research. Funding for universities to construct new buildings, housing and residences or upgrade existing facilities. Eligibility of universities for green funding to reduce GHG emissions.

Discussions regarding federal programs with respect to international transfer pricing.? The discussion will focus on the Advance Pricing Arrangement (APA).

CRA Electronic Filing Program - Discussions with officials on how to enhance electronic filing for Canadian taxpayers. Financial Consumer Agency of Canada - Promote industry collaboration to increase financial literacy of Canadians. SimpleFile - Promote industry collaboration in offering telefiling services to low-income Canadians as identified by the CRA. Electronic consent - Discussions with government officials to permit the use of electronic signature and forms for tax returns by the tax preparation industry. Data-sharing - Discussions with government officials to examine statistical data-sharing. Community Volunteer Income Tax Program - Promote industry collaboration to increase tax filing by Canadians. Canadian Emergency Response Benefit - Discussions with government officials on individual taxation policy. Automated tax filing - discussions with government officials on the proposal to implement automated tax filing in Canada.

Supporting the development and implementation of policies, programs, and regulatory measures aimed at preventing and combating fraud, scams, and financial crime, including measures that enhance information sharing, consumer protection, and the integrity of Canada’s financial system. Supporting an open and competitive technology environment for mobile payments to maximise consumer choice and strengthen Canada’s participation in the digital economy. Promoting the recognition and adoption of modern digital payments infrastructure as a foundation for Canada’s economic resilience and innovation Supporting the development and adoption of secure, convenient digital verification and authentication solutions to enhance consumer protection and confidence in Canada’s digital economy. Tax Regulations, with respect to a prescribed payment card corporation share Policies, rules and codes that affect the payments system and payment networks