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Tax Dispute Resolution, Compliance
and Administration in Canada

Where Are We Today and Where are We Going?
 

Wednesday and Thursday, June 6 - 7, 2012

Marriott Eaton Centre Hotel
525 Bay Street, Toronto

[Fees] [Cancellation]
[Hotel Accommodation
[Program Committee]
[Sponsors]

***Online registration is closed***
Please register onsite


Early Bird deadline is Friday, May 11, 2012

 

This program can be applied for 9.0 hours towards the 9 Substantive Hours of Continuing Professional Development (CPD) required by the Law Society of Upper Canada. Please note that this program is not accredited for Professionalism hours or for the New Member Requirement.



Program
Wednesday, June 6, 2012
7:00 am  Registration 
7:00 am -
8:00 am

Breakfast

8:00 am -
8:10 am 
Welcome Address

Larry Chapman, FCA, Executive Director and CEO, Canadian Tax Foundation
Jay Hutchison, Ernst & Young LLP
Joel Nitikman, Fraser Milner Casgrain LLP
 
. Plenary Sessions 
8:10 am -
9:30 am

Global Trends in Tax Administration 

Pascal Saint-Amans, the newly appointed Director of the OCED's Centre for Tax Policy, along with current and retired senior government personnel from the United States and Canada, will comment on recent developments in tax compliance, administration and enforcement. The OECD's Forum on Tax Administration has been a global driver of developments in this area and the panel will discuss a number of the Forum's current and future initiatives.

Pascal Saint-Amans, OECD (Paris)
Terry McAuley, Canada Revenue Agency (Ottawa)
Michael Mundaca, Ernst & Young LLP (Washington DC)

9:30 am -
10:30 am

Tax Governance and Financial Reporting of Tax Matters

In response to both financial reporting and government compliance initiatives, companies have adopted more formal tax governance frameworks. In this session, senior tax executives will discuss their approaches to tax governance and the impact that strong tax governance can have on relationships with tax authorities and the cost of compliance. The benefits of achieving an "Enhanced Relationship" with tax authorities will be discussed along with along with the best practices being deployed to achieve better relationships. Insights will also be provided regarding the practical considerations of financial reporting of uncertain tax positions under IAS 12 and FIN 48.

Peter van Dijk, TD Bank Group (Toronto)
Rod Bergen, FCA, The Jim  Pattison Group (Vancouver) 
Deirdre Choate, CA, Husky Energy Inc. (Calgary)

10:30 am -
10:35 am
Questions
10:35 am -
10:50 am 
Refreshment Break 
. Concurrent Sessions  
  Administrative and Compliance Aspects of Tax Dispute Resolution   Technical Aspects of Tax Dispute Resolution
10:50 am -
11:35 am 

Taxpayer Access to Government papers and Government Access to Taxpayer papers

This session will discuss when a taxpayer may have access to the CRA's internal working papers and discussions, and what papers they may not get. It will also discuss when the CRA may have access to a taxpayer's documents and information, when they may not have access and how they reach across borders to obtain documents in other countries.

Andrew Kingissepp, Osler, Hoskin & Harcourt LLP (Toronto)
Carole Benoit, Department of Justice (Ottawa)
Susan Betts, Canada Revenue Agency(Ottawa)

Notices of Objection 

A taxpayer who is assessed may object to the assessment, and in most cases they must object before appealing to the courts.  This session will address both the strategic and technical aspects of Objections: what they must say, what they can say, what they cannot say, different strategies in filing Objections, when and how they are filed and when they may not be needed before going to court.

Tom Boddez, Thorsteinssons LLP (Vancouver)
John Crowley, Canada Revenue Agency (Ottawa)

11:35 am -
12:05 pm 
Government Collection of Tax in the Insolvency Context 

This session will discuss the rules surrounding the CRA's ability to collect tax debts from insolvent taxpayers, including a discussion of the interplay of the BIA and the CCAA after the SCC's decision in Ted Leroy Trucking.

Sharon Hamilton, CA, Ernst & Young LLP (Toronto)
Adrienne Oliver, Norton Rose Group (Toronto)
Diane Winters, Department of Justice (Ottawa)
Civil Penalties under the Income Tax Act and HST: Taxpayer Relief Provisions under the Income Tax Act & HST 

The ITA and ETA contain a number of civil penalties for failure to file returns or other documents and for underpayment of tax.  The legislation also permits the Minister to waive the penalties in various circumstances.  This session will address the various penalties payable, as well as the circumstances under which the Minister can waive them. The topic will also address the courts' attitudes towards the Minister's process of determining when penalties should be waived.

Timothy Clarke, Bull, Housser & Tupper LLP (Vancouver)
Wayne Antle, Canada Revenue Agency (Ottawa)
Hong Nguyen, Department of Justice (Ottawa)
12:05 pm -
12:15 pm
Questions
12:15 pm -
2:00 pm 
Luncheon session

How Judges Decide Tax Cases 

Justice Marshall Rothstein
Supreme Court of Canada

Sponsored by

Osler, Hoskin & Harcourt LLP

.  Concurrent Sessions
   Administrative and Compliance Aspects of Tax Dispute Resolution  Technical Aspects of Tax Dispute Resolution
2:00 pm -
3:30 pm
2:00 pm - 2:45 pm
Voluntary Disclosures from the Taxpayer's Perspective and from the Government's Perspective 

For many years the CRA has allowed taxpayers to "come in from the cold" and report voluntarily that they owe tax.  This session will explore the technical and strategic aspects of making such a disclosure, the pros and cons of making one and the CRA's process and attitude towards dealing with such disclosures.

Kevin J. Pratt, Canada Revenue Agency (Ottawa)
Paul Ryan, Ravinsky Ryan Lemoine LLP (Montreal)


2:45 pm - 3:30 pm
CRA Update on Compliance Programs and Communications

This session will describe and discuss CRA's current and future compliance programs, such as the new approach to large business risk assessment, and the authoritative weight to be given to technical tools such as interpretative positions announced at conferences and in publications such as Income Tax Technical News and an update on the IT bulletin project.

Richard Montroy, Canada Revenue Agency (Ottawa)
Mickey Sarazin, Canada Revenue Agency (Ottawa)
2:00 pm - 2:30 pm
Estoppel and Res Judicata in Tax Litigation

Estoppel and res judicata are two common-law rules that prevent a party from re- litigating the same matter twice.  This session will explore how those rules apply in tax litigation, whether there can be non-mutual issue estoppel, how they apply to Consent Judgements after the TCC's decision in Surrey City, and whether abuse of process can be used as a substitute for either rule.

Stephen Ruby, Davies Ward Phillips & Vineberg LLP (Toronto)
David Jacyk, Department of Justice (Vancouver)

2:30 pm - 3:00 pm
Tax Evasion from the Practitioner's Perspective and the Government's Perspective

Sections 238-239 of the ITA and equivalent provisions of the ETA impose criminal sanctions for various tax-related activities.  But taxpayers are protected by the Charter of Rights.  This session will address when a tax audit becomes a criminal investigation, what the Crown must prove to show criminal tax evasion.

Johanne Charbonneau, Canada Revenue Agency (Ottawa) 
Craig Sturrock, QC, Thorsteinssons LLP (Vancouver)

3:00 pm - 3:30 pm
S. 18.5 of the Federal Courts Act after Addison and Chrysler

Section 18.5 of the Federal Courts Act prevents a taxpayer from seeking any judicial review of the Minister's decision to assess if there is a right to appeal the assessment to the Tax Court.  This session will explore the limits of section 18.5 after the SCC's decision in Addison and the FC's decision in Chrysler, as well as the FCA's decision in Erasmus.

David E. Spiro, Fraser Milner Casgrain LLP (Toronto)
Elizabeth Chasson, Department of Justice (Toronto)
3:30 pm -
3:45 pm 
Questions
3:45 pm -
4:15 pm 
Refreshment Break

Sponsored by
KPMG LLP

4:15 pm -
5:00 pm 
Administrative Requirements of Regulation 105 and 102 Tax Withholdings and Ministerial Discretion in Accepting the Late Filing of Forms and Returns 

The ITA requires withholding when employees are paid and when non-residents are paid for work done in Canada. Numerous forms must be filed in these and other situations. This session will discuss the sometimes burdensome administrative requirements surrounding such withholdings, as well as the Minister's ability to waive compliance with the filing of certain forms.

Dan Fontaine, CA, PricewaterhouseCoopers LLP (Mississauga)
Jason Vincze, GE Canada (Mississauga)
Janet Schermann, Canada Revenue Agency (Ottawa)

Assessments, Reassessments, Waivers, Amended Returns; Refunds and Interest 

Although a tax "liability" exists even if no return is filed, there is no tax "debt" until the return is assessed.  This session will address the rules surrounding when and how assessments and reassessments may be issued, whether amended returns may be filed, and when and how taxpayers can or should waive their normal reassessment periods.  It will also address the rules relating to when and how refunds for overpayment of tax are paid and what interest is payable on such overpayments, including refunds under Part XIII of the Act.

Ian Crosbie, Davies Ward Phillips & Vineberg LLP (Toronto)
Bruce Russell, QC, McInnes Cooper (Halifax)

5:00 pm -
5:15 pm 
Questions
5:15 pm  Adjournment
  Reception

Sponsored by
Ernst & Young LLP

 
 
Thursday, June 7, 2012 
7:30 am - 
8:30 am 
 Breakfast

Sponsored by
PricewaterhouseCoopers LLP



 
   Concurrent Sessions
 .  Administrative and Compliance Aspects of Tax Dispute Resolution  Technical Aspects of Tax Dispute Resolution
8:30 am -
9:15 am 

Settling Tax Cases at the Audit or Appeals Stage: The Taxpayer's Perspective; Negotiating a Settlement on the Courthouse Steps: Practice Direction No. 17

This session will explore the technical and strategic thinking that goes into settling a tax dispute before it gets to court, including a discussion of the new rules in TCC Practice Directive No. 17 and the forthcoming TCC Rules on Class-Action Tax Litigation.

Tom Akin, McCarthy Tetrault LLP (Toronto)
Wilfrid Lefebvre, QC, Norton Rose Group (Montreal)
Lisa Macdonell, Department of Justice (Vancouver)

 

Solicitor-Client, Litigation, and Common-Interest Privilege

This session will address the issue of when the CRA is prevented from having access to taxpayers' documents because they are protected by solicitor-client privilege (and vice-versa), including a discussion of when a so-called "common interest" privilege may cover discussions among parties who are on opposite sides of a deal.

Dan Misutka, Fraser Milner Casgrain LLP (Calgary)
Henry Gluch, Department of Justice (Toronto)

9:15 am -
10:00 am 
Administrative and Competent Authority Issues in Transfer Pricing 

Transfer Pricing is generally thought of as the single most important world-wide issue in international taxation.  This session will discuss the various administrative avenues available to resolve a transfer pricing dispute before going to court, including a discussion of the process for approaching the Competent Authorities of the countries involved.

Janice McCart, Blake, Cassels & Graydon LLP (Toronto)
Brian Mustard, CA, KPMG LLP (Montreal)

Francis Ruggiero, Canada Revenue Agency (Ottawa)

The Onus and Standard of Proof in Tax Litigation After Hickman Motors and McDougall 

Unlike criminal law, where the onus of proving facts is on the Crown, in tax law, for the most part, the onus is on the taxpayer to disprove the factual assumptions made by the Minister.  This session will explore where that rule comes from, the exceptions to the rule, and how the taxpayer may satisfy the onus. The topic will also address the standard of proof after the SCC's decision in McDougall.

Ed Kroft, QC, Blake, Cassels & Graydon LLP
Eric Douglas, Department of Justice (Vancouver)

10:00 am -
10:45 am 
Rectification in Tax Law: The Taxpayer's Perspective and the Government's Perspective

Since the 2000 decision in Juliar, rectification in tax-related matters has evolved almost into a cottage industry. This session will discuss the law of rectification as it applies to tax cases, as well as the practical and strategic thinking that goes into a rectification application.

Curtis Stewart, Deloitte Tax Law LLP(Calgary)
Karen Janke-Curliss, Department of Justice, Prairie Region (Saskatoon)

Appeals to the Federal Court of Appeal 

If a party loses in the Tax Court of Canada they can appeal as of right to the Federal Court of Appeal.  This session will address the strategic decisions that go into such an appeal.

Al Meghji, Osler, Hoskin & Harcourt LLP (Toronto)
The Honourable C. Michael Ryer, Deloitte Tax Law LLP (Calgary)

 

10:45 am -
11:15 am  
Refreshment Break

Sponsored by
Deloitte & Touche LLP



 . Plenary Session
11:15 am -
12:15 pm 

Global Lessons for Canada in Dispute Resolution: Mediation, Arbitration, and Settling Tax Cases Based on Risk Assessment 

Panel members will explore how mediation and arbitration are used to settle tax disputes, outside of Canada.  It will also discuss whether there is room either through legislative change or existing means for allowing disputes to be settled based on the litigation risk inherent in the case as opposed to on a " strictly principled" basis as the law now requires. 

Deborah S. Meland, Department of Justice (Washington, DC)
Geoff Lloyd, Ernst & Young LLP (London, UK)
Ken S. Skingle, Q.C., Felesky Flynn LLP (Calgary)
Pauline Chelmsford, Deputy Head Anti-Avoidance Group, HMRC (London, UK)

12:15 pm -
12:30 pm 
Questions
12:30 pm  Adjournment

 

 The Canadian Tax Foundation would like to thank the following conference sponsors:
 Gold Sponsors:

Ernst & Young LLP

Osler, Hoskin & Harcourt LLP

 

Silver Sponsors:

 KPMG LLP
 

 PricewaterhouseCoopers LLP


 

 
Deloitte & Touche LLP

 
 
 

Program Committee
David Daubaras
General Electric Canada 
Sharon Gulliver
PricewaterhouseCoopers LLP 
Jay Hutchison
Ernst & Young LLP 
Anne-Marie Lévesque
Canada Revenue Agency 
Jinyan Li
Osgoode Hall Law School, York University 
Paul Lynch, CA
KPMG LLP 
Joel Nitikman
Fraser Milner Casgrain LLP 
Fred O'Riordan
Ernst & Young LLP 
Sandra Phillips
Department of Justice 
Clifford Rand
Stikeman Elliott LLP 
Bruce Russell, QC
McInnes Cooper 
Curtis Stewart
Deloitte & Touche LLP 
Peter van Dijk
TD Bank Group 
 

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Fees

   Member Non-member
Early Bird 
(register & pay on or before May 11)
$695 $1245
Regular (after May 11) $895 $1245
Government   $645 $795
Young Practitioner  $495 $645
Full-time Academic  $150 $150
Full-time Student  $150 $150
Conference Materials*  
Conference Binder  $50.00 
Electronic   $0.00
* Important notes:

The conference registration fee includes electronic access to these materials; the registration fee does not include a printed copy of the materials.

If you would like to receive a Conference Binder, please select this option when registering; you will be charged an additional $50.00 to cover the cost of the binder. Electronic option is the default if an option is not selected.

Sharing a single registration between two or more individuals is not permitted.

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Hotel Accommodation

Out-of-town registrants should make their own hotel arrangements at the Marriott Eaton Centre Hotel by calling 1.800.905.0667. The hotel is holding a block of rooms for registrants on a first-come, first-served basis. Please be sure to ask for the Canadian Tax Foundation Conference rate and book before Friday, May 4, 2012.

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Cancellation

If you are unable to attend the conference, registration may be transferred to one other individual. Please submit the name of the substituted delegate to Robyn Corrigan at rcorrigan@ctf.ca up to three business days prior to the start of the conference. After that, the substitution will be accepted only at the conference site. If substitution is not an option, written notice of cancellation will be accepted by the Conference Department Monday, May 28, 2012. Individuals who cancel their registration prior to this deadline will receive a refund, less a $100 administration fee, at the conclusion of the conference. We regret that we can not issue refunds for notices of cancellation received after this deadline.

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10/24/2014 8:34:44 AM