| Thursday, May 24, 2018 |
| 8:00 am |
Registration opens: Coffee and light breakfast will be served
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Moderator for the day: Wilfrid Lefebvre, Norton Rose Fulbright
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| 8:50 am |
Welcome Address by Associate Chief Justice Lucie Lamarre, Tax Court of Canada
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| 9:00 am |
Challenges of an Evolving Tax Landscape
Tax directors face a myriad of challenges in the current regulatory and compliance environment. A panel of experienced tax practitioners will discuss strategies to convert such challenges into opportunities for improving the corporate tax function. Among other topical issues, panelists will discuss the impact of increased government scrutiny of aggressive tax planning, conflict resolution through communications with the CRA and ultimately in the courts, and the role of the tax advisor in managing communications with the C-suite and Board.
Albert Baker, Deloitte
Ted Gallivan, Canada Revenue Agency
Ed Kroft, Blake, Cassels & Graydon
Barbara Oberleitner,WSP Global
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| 10:20 am |
Question Period
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| 10:30 am |
Managing Tax Risk, The Ins and Outs of Reporting and Compliance
This session will review best practices for working with financial statement auditors and lawyers to manage reserves for uncertain tax positions. It will also review the scope of the government's access to taxpayer’s audit working papers as well as responding to requests for working papers and the role of taxpayer privilege. In addition, the panelists will address CRA demands for information/documents and interviews and will discuss circumstances when these demands are made by the CRA. They will also discuss the implications of the CRA risk ratings and taxpayers’ need for certainty.
Salvatore Mirandola, McCarthy Tétrault
Michael O’Connor, Sun Life Financial
Gordon Parr, Canada Revenue Agency
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| 11:20 am |
Question Period
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| 11:30 am |
Refreshment Break
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| 11:45 pm |
Practical Tips for Preserving and Asserting Privilege
The panel will review selected issues in asserting and maintaining solicitor-client privilege in various contexts, including in proceedings before the Tax Court of Canada. Common interest privilege and litigation privilege, as well as recent and upcoming cases of interest will be discussed.
Olivier Fournier, Deloitte Tax Law
Pierre Lamothe, Justice Canada
Geneviève Provost, Deloitte
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Concurrent session - Preparing for litigation in the Tax Court of Canada and the Court of Québec: a comparative approach (PRESENTATION IN FRENCH - not webcast)
The panelists will compare the approaches to preparing for litigation in the Tax Court of Canada under the general procedure and in the Court of Québec (status hearing, case protocol, filing of a timetable for the completion of the various steps in the appeal, filing of documents, examinations for discovery, case management, trial management conference, settlement conference, preliminary motions), as well as comparing approaches under the TCC’s informal procedure and the CQ’s summary procedure. Abuse of procedure and judicial comity will also be addressed. The new approach contemplated in Bill 150, including the possibility of mediation, will also be looked at.
Moderator: Dominic Belley, Norton Rose Fulbright
Justice Daniel Bourgeois, Cour du Québec
Justice Gatien Fournier, Cour du Québec
Associate Chief Justice Lucie Lamarre, Tax Court of Canada
François Barette, Fasken Martineau DuMoulin
André Larivière, Revenu Québec
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| 12:35 pm |
Question Period
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| 12:45 pm |
Luncheon session (not webcast)
Luncheon Speaker: Professor Ben Alarie, University of Toronto
“Judgments as data: following Holmes’ path of the law beyond the blackletter”
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| 2:15 pm |
Planning to Implementation : Lessons Learned from Litigation
Often the resolution of tax disputes can become complicated, or even compromised, simply because the taxpayer never contemplated the prospect of litigation. This session will focus on preparing for litigation at the planning stage, and will provide practical advice on managing disputes with a view to early resolution.
Justice Patrick J. Boyle, Tax Court of Canada
Justice Sylvain Ouimet, Tax Court of Canada
Natalie Goulard, Justice Canada
Pooja Mihailovich, Osler, Hoskin & Harcourt
Doug Powrie, Teck Resources Ltd.
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| 3:05 pm |
Question Period
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| 3:15 pm |
Re-evaluating the Rules: A Critical Review of Current Discovery Procedures
This session will critically review the effectiveness of the current discovery process in the Tax Court, with a view to canvassing potential options for reform. The session will also address strategies for using discovery more effectively and reducing the scope of discovery related motions through alternative methods.
Chief Justice Eugene Rossiter, Tax Court of Canada
Justice Randall S. Bocock, Tax Court of Canada
David Jacyk, Osler Hoskin & Harcourt
Geneviève Léveillé, PwC Law
Simon Petit, Justice Canada
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| 4:05 pm |
Question Period
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| 4:15 pm |
Refreshment Break
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| 4:30 pm |
Minimizing Reputational Risk and Avoiding Penalties
Panelists will provide their perspectives on managing reputational risk and avoiding negligence related penalties. The session will also address the impact of relevant cases on taxpayers and advisers, including the decision of the Supreme Court of Canada in Guindon v. Canada (2015 SCC 41).
Martin Gentile, KPMG Law
Pierre-Louis Le Saunier, Stikeman Elliott
Anne-Marie Lévesque, Canada Revenue Agency
Justine Malone, Justice Canada
Sue Wooles, BMO
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| 5:35 pm |
Question Period
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| 5:45 pm |
Adjournment
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6:00 pm -
9:00 pm |
Cocktail reception and Dinner
Guest Speaker: H. David Rosenbloom, Caplin & Drysdale, Washington
Tickets for this event are sold separately. Click here to view the details of the dinner |
| Friday, May 25, 2018 |
| 7:30 am |
Breakfast
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Workshops Led by Judges and Facilitated by Practitioners
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| Only WS2: Negotiating Tax Settlements will be webcast |
8:30 am -
11:00 am |
Tax Litigation 101
(WS-1) [French Session]
Details
Justice Johanne D'Auray, Tax Court of Canada
Justice Guy R. Smith, Tax Court of Canada
André Larivière, Revenu Québec
Nathalie Perron, Barsalou Lawson Rheault
Louis Tassé, EY Law
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Negotiating Tax Settlements
(WS-2)
Details
Justice David Graham, Tax Court of Canada
Justice Robert Hogan, Tax Court of Canada
Daniel Jankovic, Blake, Cassels & Graydon
Wilfrid Lefebvre, Norton Rose Fulbright
Deen Olsen, Justice Canada |
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Tax Litigation 101
(WS-3)
Details
Justice Don Sommerfeldt, Tax Court of Canada
Justice Henry Visser, Tax Court of Canada
Yanick Houle, Justice Canada
Joel Scheuerman, BCF
Roger Taylor, EY Law |
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Evidence for Tax Litigators, including the use of Expert Witnesses
(WS-4)
Details
Justice Patrick J. Boyle, Tax Court of Canada
Justice John R. Owen, Tax Court of Canada
Jacques Bernier, Baker McKenzie
Andrew Boyd, Osler, Hoskin & Harcourt
Susan Shaughnessy, Justice Canada |
| 11:00 am |
Refreshment Break
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Moderated by: Ken Skingle, Felesky Flynn
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| 11:15 am |
Judges’ Panel: Evolving Trends in Tax Litigation
This panel discussion will focus on past trends and future predictions in tax litigation. Panelists will reflect on general trends in tax litigation, such as the increasing complexity of tax cases, the need to evolve toward an electronic courtroom, and the challenges facing the Tax Court of Canada going forward. Panelists will also comment on the potential for resolving tax disputes in alternative forums such as arbitration and mediation, and on the "Americanization" of Canadian tax litigation.
Chief Justice Marc Noël, Federal Court of Appeal
Chief Justice Eugene Rossiter, Tax Court of Canada
Daniel Bourgeois, Justice Canada
Guy Du Pont, Davies Ward Phillips & Vineberg
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| 12:20 pm |
Question Period
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| 12:30 pm |
Adjournment |