Events

2018 ONTARIO TAX CONFERENCE AND LIVE WEBCAST

 


DELTA HOTELS TORONTO AIRPORT & CONFERENCE CENTRE | 655 DIXON ROAD, TORONTO


The registration desk will open at 7:15am on Monday morning and will remain open for the duration of the conference. Please check in at the registration desk, located in the Plaza ABC foyer of the hotel  

Monday, October 22, 2018
DAY 1 SESSIONS
7:15 am -
8:15 am
Registration & Breakfast
8:15 am -
8:30 am 
Opening Remarks

Heather L. Evans
, Executive Director and Chief Executive Officer, Canadian Tax Foundation

Moderator: Kyle Lamothe, Thorsteinssons LLP
8:30 am -
9:20 am
Current Issues

A review of recent legislative and administrative developments in federal and provincial tax law, including a review of federal and provincial budgets for 2018.

Ameer Abdulla, CPA, CA, EY LLP, Waterloo
Cheryl Bailey
, CPA, CA, EY LLP, Toronto

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9:20 am -
10:10 am
Current Cases

A review of recent decisions that affect owner-managed businesses and private companies.

Rebecca Potter, Thorsteinssons LLP, Toronto
Mark Tonkovich, Blake, Cassels & Graydon LLP, Toronto

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10:10 am -
10:20 am
Questions
10:20 am -
10:40 am

Moderator: L. David Fox, Cummings Cooper Schusheim Berliner LLP
10:40 am -
11:20 am
TOSI

A general review of the tax on split income rules first introduced and the amendments thereto, followed by a focus on the application of the tax on split income rules to common tax planning and structures, as well as areas of uncertainty which remain with respect to the application of the tax on split income rules.

Stuart F. Bollefer
, Aird & Berlis LLP, Toronto
David Malach
, Aird & Berlis LLP, Toronto

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11:20 am -
12:00 pm
Other Private Corporation Taxation Issues

This presentation will review the new principles arising out of proposed amendments in subsections 125(5.1) and new subsections in 129 of the Income Tax Act. The former encompass the concept of the passive income rules, restricting access to the Small Business Deduction on a straight line basis where adjusted aggregate investment income has been earned by an associated group of corporations.  The latter relate to the proposed implementation of the Eligible and Non-eligible Refundable Dividend Tax on Hand regime.

Grace Chow, FCPA, FCA, TEP, Cadesky Tax, Toronto
Henry Shew
, CPA, CA, TEP, CPA (Washington), Cadesky Tax, Toronto

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12:00 pm -
12:10 pm
Questions 
12:10 pm -
2:10 pm
Luncheon  

 

Guest Speaker:

Aron R. Pervin, Founder at Pervin Family Business Advisors Inc.
Click here for profile

presenting on

Will-Less Celebrities
The 3 lessons famous people can teach us about estate planning

Moderator: Michael F. Friedman, McMillan LLP
2:10 pm -
2:50 pm

Owner-Manager Remuneration

This session will provide an update on the integration of the ever-changing tax rates as they are applicable to individuals, corporations, and trusts in Ontario. The synthesis of these rates is then applied to the concept of integration in order to see how these tax rates can affect taxpayers’ decisions about how, and through which kind of vehicle, to earn income. 

Ryan Sakauye, CPA, CA, MNP LLP, Toronto
Jody Wong
, TEP, MNP LLP, Toronto

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2:50 pm -
3:30 pm

Private Corporations Case Study

Joan E. Jung
, Minden Gross LLP, Toronto

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3:30 pm -
3:40 pm
Questions
 
3:40 pm -
4:00 pm

Moderator: Kevin Stienstra, CPA, CA, Grant Thornton LLP
4:00 pm - 
4:45 pm
 
Death of a Taxpayer

Erin Podio, Grant Thornton LLP, Mississauga
David P. Stevens, Gowling WLG (Canada) LLP, Toronto

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4:45 pm -
4:55 pm
Questions
4:55 pm -
7:00 pm    

Networking Reception
 
Tuesday, October 23, 2018
DAY 2 SESSIONS
7:30 am -
8:30 am
Registration & Breakfast
Moderator: Phil Friedlan, Friedlan Law
8:30 am -
9:20 am
US Tax Reform: Business and Investing

The U.S tax system was significantly reformed in 2017 and affected business taxation and the regime for international taxation.  This session will provide an overview of the relevant changes. Using examples, this session will review the structures by which Canadians should now carry on business and invest in the U.S and by which U.S persons should now carry on business and invest in Canada.

Jonathan Hobbs
, RSM US LLP, Minnesota
Brian Kirkell
, RSM US LLP, Washington DC
Stan Zinman
, RSM Canada, Toronto

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9:20 am -
10:10 am
US Tax Reform: Individuals and Estates

2017 U.S tax reform made changes to the U.S gift and estate tax system, personal income tax system and other changes that affect U.S persons living in Canada and Canadian families with U/S persons. This session will review the relevant changes and the implications for will and estate planning. In particular,  this session will review, with  examples, estate freezing, investing in personal-use real estate in the U.S., and will and estate planning where  U.S persons are involved.

Ed Esposto, Aird & Berlis LLP, Toronto
Kevin K. Gluc, Hodgson Russ LLP, Buffalo

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10:10 am -
10:20 am
Questions
10:20 am -
10:40 am

Moderator: Rhonda Pomerantz, CPA, CA, Miller Bernstein LLP
10:40 am -
11:20 am
Real Estate Transactions and Current Tax Issues

This session will focus on selected tax issues related to investing in real estate in Ontario.  Specifically, the recently introduced Non-Resident Speculation Tax, changes to Land Transfer Tax rates and rules, and new disclosure requirements will be reviewed.  Furthermore, select GST/HST issues will be covered, including recent case law with respect to new housing rebates and self-assessing GST/HST in commercial real estate transactions.

Jane C. Helmstadter
, Bennett Jones LLP, Toronto
David Marcaccio, CPA, CGA, Grant Thornton LLP, Toronto

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11:20 am -
12:00 pm
Related Party Loan Arrangements

This session will review the tax implications and considerations when corporations make loans to individual shareholders and inter-corporate loans. This session will review and provide examples of subsection 15(2) loans, the back-to-back loan arrangement rules, paragraph 40(2)(g) and the claiming of losses, deemed interest and section 80.4, loans to non- residents and PLOI considerations. The session will also touch on the impact related party loans may have on the availability of the capital gains exemption.

Lorenzo Bonanno, CPA, CA, BDO Canada LLP, Toronto
Anthony J. Vercillo,
CPA, CA, BDO Canada LLP, Mississauga

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12:00 pm -
12:10 pm
Questions 
12:10 pm -
1:10 pm
Moderator: Jeanne Cheng, CPA, CA, MNP LLP
1:10 pm -
1:50 pm

Partnership Law and Intersections with Tax

Partnerships are a common business vehicle and widely used for tax planning arrangements.  This session will focus on the interaction of certain partnership law concepts and income tax.

Jocelyn Blanchet, CPA, CA, KPMG LLP, Toronto
Lance G. Fraser, KPMG Law LLP, Toronto

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1:50 pm -
2:30 pm

Advisor and Preparer Penalties

Third-party civil penalties have been with us in one form or another, but the Guindon decision has done little to remove the mystique surrounding the assessment of such penalties. Since 2009, 67 third-party penalty audits have resulted in the assessment of penalties totaling $164 million. This session will provide an overview of the legislative tools intended to target taxpayers, advisors, planners, promoters and preparers. It will also outline and summarize the CRA’s position related to third-party penalties, the third party civil penalty audit, appeal and litigation process.
Afterwards there will be a discussion of the current status of audit and appeals, raised issues, and traps. We will also critique and debate the scope of the penalties and risk management issues for preparers and planners.

Sue Murray,
Director General, Offshore and Aggressive Tax Planning Directorate
Kelly Ng, KPMG Law LLP, Toronto
Megan Seto
, Deloitte Canada, Toronto

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2:30 pm -
2:40 pm
Questions
 
2:40 pm -
3:00 pm

Moderator: Martin Sorensen, Bennett Jones LLP 
3:00 pm - 
4:15 pm
 
Potpourri of Tax Audit and Collection Issues

As advisors report increased tax audit activity, this session is focused on discussing the common issues in a tax controversy and litigation matter. The assessments and defences related to: director’s liability, shareholder benefits, net-worth assessments, third-party assessments, gross-negligence, late-filing, and failure to file penalties, will be covered during the session. We will also go over best practices in managing audits and appeals.

David W. Chodikoff, Miller Thomson LLP, Toronto
Bill Crowther, CPA, CA, TEP, FEA, Collins Barrow Kawarthas LLP, Peterborough 
Vinay Khosla, M.Acc., CPA, CA , Bateman MacKay LLP, Mississauga

Moderator:
Martin Sorensen, Bennett Jones LLP, Toronto 

4:15 pm -
4:30 pm
Questions

4:30 pm Adjournment

 

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12/11/2018 8:05:00 PM