October 26-27, 2015

International Plaza Hotel (Airport)
655 Dixon Road

Personal Consent Information


Please register onsite at the conference. The registration desk will open at 7:15 am on Monday, October 26, and will remain open for the duration of the conference. The conference will take place in Plaza ABC ballroom, on the meeting floor of the International Plaza Hotel | 655 Dixon Road
Onsite delegates of the conference may access the materials here:
Webcast delegates, click here for login details.

The Definitive Tax-Planning Conference for Advisers to Owner-Managed Businesses

Monday, October 26, 2015
7:15 am -
8:15 am
Registration & Breakfast
8:15 am -
8:30 am 
Opening Remarks

Larry Chapman,
FCPA, FCA, Executive Director and Chief Executive Officer
Canadian Tax Foundation
8:30 am -
9:20 am
Current Issues of Interest
A review of recent legislative and administrative developments in federal and provincial tax law, including a review of federal and provincial budgets for 2015.

Jeff Howald, CPA, CA, KPMG LLP, Waterloo
K. A. Siobhan Monaghan, KPMG Law LLP, Toronto

9:20 am -
10:10 am
Current Cases

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

Giancarlo Di Maio, CPA, CA, PricewaterhouseCoopers LLP, Windsor  
Martin Sorensen, Bennett Jones LLP, Toronto
10:10 am -
10:20 am
10:20 am -
10:40 am
Refreshment Break
10:40 am -
11:20 am
Owner-Manager Remuneration Update

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 on how and through which kind of vehicle to earn income.

Don Desaulniers, CPA, CA, Grant Thornton LLP, Hamilton

Kevin Stienstra, CPA, CA, Grant Thornton LLP, Niagara

11:20 am -
12:00 pm
Tax Planning for US-Citizen Professionals (Including Doctors and Dentists)

This session will address some of the major considerations for an American citizen or green-card holder professional (doctor, dentist, lawyer, etc.) who lives in Canada and is using a corporation to practice his or her profession. The session will discuss the main tax reasons to incorporate and the ways in which the current US Internal Revenue Code affects these benefits by describing the tax effect of these rules, and the additional tax filing requirements and their impact on the choice to incorporate for the professional.
Finally, the session will address significant US tax changes over the past few years that affect the abovementioned professionals resident in Canada.

Dean Smith, CPA, CA, Cadesky U.S. Tax Ltd., Toronto

12:00 pm -
12:10 pm
12:10 pm -
2:10 pm

Special luncheon presentation:

A conversation with the Hon. Donald G.H. Bowman, QC, Dentons Canada LLP (Former Chief Justice, Tax Court of Canada)

Scott Wilkie (Blake, Cassels & Graydon LLP), will engage retired Chief Justice Donald Bowman dealing with a few of his more notable decision in areas of the law of continuing importance to tax practitioners and with that background his views more generally on how the practice of tax has evolved. 

2:10 pm -
2:50 pm

Probate Planning in Light of the Recent Changes to the Estate Administration Tax Act

Recent changes to Ontario’s Estate Administration Tax Act have resulted in a four-year audit program and the requirement to file an Estate Information Return. It is critical to be aware of what assets must be included in the calculation of probate fees.  Joint ownership (when done right), multiple wills, bare trust corporations, and inter vivos trusts remain proper ways to avoid or minimize probate fees.

Rachel Blumenfeld, Miller Thomson LLP, Toronto

2:50 pm -
3:30 pm

Estate Freezes, Thaws, and Melts (Including Partnership Freezes)

This session will focus on the use of estate freeze transactions in Canadian tax and estate planning, with a particular emphasis on current estate freeze trends and techniques. The session will also review when it may be necessary to “thaw” or “melt” a frozen estate, and when and how a refreeze may be necessary. Finally, the use of partnership freezes will be considered in light of jurisprudence and recent CRA policy statements.

Jesse Brodlieb, Dentons Canada LLP, Toronto

3:30 pm -
3:40 pm
3:40 pm -
4:00 pm
Refreshment Break
4:00 pm - 
5:00 pm
Ante-Mortem or Post-Mortem Case Study of Will and Estate Planning

A comprehensive case study reviewing subsection 164(6), pipelines, and hybrids for post mortem planning.  Includes an analysis of the how, when, and why, and the risks and rewards of each strategy. This case study will consider today’s tax rate environment, recent, and pending trust and estate taxation rule changes, and the added complexities of non-resident estate beneficiaries.  

Marc Graham, BDO Canada LLP, Barrie
Lucinda Main, Beard Winter LLP, Toronto

5:00 pm -
8:00 pm    


Tuesday, October 27, 2015
7:30 am -
8:30 am
Registration & Breakfast
8:30 am -
9:20 am
Section 55 - An Update in Light of the 2015 Federal Budget

The 2015 federal budget proposes significant changes to section 55 of the ITA.  Using practical examples, this session will analyze the proposed changes and their impact on tax and estate planning and will review the computation of safe income taking account of the case law and current CRA administrative polices and technical interpretations. 

Eoin Brady, CPA, CA, PricewaterhouseCoopers LLP, Toronto
Gwendolyn Watson, PwC Law LLP, Toronto

9:20 am -
10:10 am
Critically Examining the Advantages of Investment Holding Companies

Advantages, disadvantages, and trade-offs - how to use them effectively to gain tax savings and tax deferral objectives.

Donald E. Carson, CPA, CA, MNP LLP, Markham
Larry F. Chapman, FCPA, FCA, Canadian Tax Foundation, Toronto

10:10 am -
10:20 am
10:20 am -
10:40 am
Refreshment Break
10:40 am -
11:20 am
Selected Issues for Canadians holding and disposing of U.S Vacation Property

Using  practical examples this session will examine several issues relating to the ownership and disposition by Canadians of U.S. vacation properties including planning regarding already-owned U.S. property.

Carol Fitzsimmons, Hodgson Russ LLP, Buffalo
Philip Friedlan, Friedlan Law, Richmond Hill
11:20 am -
12:00 pm
The Role of Valuations in Tax Planning

This presentation will focus on valuation issues that come up in several common tax-planning scenarios. In each scenario, the role of the valuator – whether it be in an “assist” role or a “defence” role – and the amount of work needed to be done in order to justify the valuation position will be examined.

Manu Kakkar, CPA, CA, Manu Kakkar CPA Inc., London
Christine Larkin, CPA, CA, CBV, Gilbert & Larkin LLP, Bracebridge

12:00 pm - 
12:10 pm
12:10 pm -
1:10 pm

1:10 pm - 
1:50 pm
Associated, Affiliated and Related: The Implications

This session will provide a refresher on the "associated", "affiliated" and "related" sections under the ITA and how they relate to private corporations and their related entities. The session will focus on the various tax implications of an entity being considered associated with, affiliated with, or related to another entity, including recent CRA pronouncements and case law that might affect the tax practitioner.   

Michael Friedman, McMillan LLP, Toronto
Todd Miller, McMillan LLP, Toronto 

1:50 pm -
2:30 pm
Creating and Maintaining or Retaining CCPC Status

CCPC status is important to a number of ITA incentive provisions – for example, eligibility for the small business deduction and refundable ITCs. The “small business corporation” definition and integration provisions such as RDTOH are linked with CCPC status.  Status as a CCPC is a function of both de facto and de jure control.  Recent cases have raised questions and possible planning opportunities to fit these requirements notwithstanding significant non-resident or public corporation shareholder involvement.  This session will discuss the use of unanimous shareholder agreements, shareholder agreements that are not USAs, and other arrangements to create and maintain or retain CCPC status.

Joan Jung, Minden Gross LLP, Toronto

2:30 pm -
2:40 pm

2:40 pm -
3:00 pm
Refreshment Break

3:00 pm -
3:40 pm

Recent Tax Developments Impacting Insurance Planning

This session is designed to highlight recent tax changes and CRA interpretations that impact the tax treatment of exempt insurance policies and which in turn will influence insurance planning strategies for high net worth and small business owners.  Topics will include exempt test and policyholder tax changes that become effective in 2017, recent changes to the taxation of trusts and impact on life insurance arrangements, grandfathering rules for leveraged insured annuity arrangements and the CRA’s views on corporate owned insurance and insurance ownership by certain types of trusts.  

Kevin Wark, CLU, TEP, President, Conference for Advanced Life Underwriting (CALU), Toronto

3:40 pm - 
4:40 pm
CRA Interactions

Timothy Fitzsimmons,
Dentons Canada LLP, Toronto

Rachel Gervais, BDO Canada LLP, Toronto

Vince Pranjivan, Regional Assistant Commissioner, Canada Revenue Agency, Toronto

Deborah Danis, Director, Toronto North Tax Services Office, Canada Revenue Agency, North York

Roma DeLonghi, Director, Toronto Centre Tax Services Office, Canada Revenue Agency, Toronto

Mark Mayer, Business Returns Processing, Assessment and Benefit Services Branch, Canada Revenue Agency, Ottawa

4:40 pm -
4:50 pm
4:50 pm Adjournment


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Fees & Registration  


Please register onsite at the conference. The registration desk will open at 7:15 am on Monday, October 26, and will remain open for the duration of the conference. The conference will take place in Plaza ABC ballroom, on the meeting floor of the International Plaza Hotel | 655 Dixon Road

Individual Registration 



 $995.00  $1345.00*
 $795.00  $1145.00*
Young Practitioner
 $695.00  $970.00
 $195.00  $195.00
 $100.00  $100.00

Conference Materials:

Conference Binder
(Not included in registration fee)

 $75.00  $75.00
Electronic  $0.00  $0.00

Webcast Registration:

If you are interested in registering for the webcast, click here for the fee information and to register.

* Not a member yet? Register at the non-member rate and receive a full year of membership with your registration.

Important Notes

The Conference Binder is not included in the registration fee. Electronic option is the default option if an option is not selected during the registration process. If you would like to receive a Conference Binder, please select this option when registering; you will be charged an additional $75.00 to cover the cost of the binder.

Conference Materials (papers and PowerPoint presentations) will be posted on the CTF website and Mobile Conference App prior to the conference. Notifications will be sent out via email to all delegates when the material becomes available.

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

Personal Information Consent

Information gathered during your registration to the conference will be used and disclosed by the Foundation for the purposes of administering the conference. In addition, a delegate list containing names, companies, email addresses, cities, and date of registration is produced, and is made available to sponsors, exhibitors, and others who may be involved with the Foundation who may wish to contact delegates regarding their activities. If you do not wish your name and contact information to be included in the delegate list and disclosed, please email us at conferences@ctf.ca immediately to opt out. For more information on our privacy practices, see our privacy policy.

Canada’s anti-spam law (CASL)

If you do not hold a membership with the Canadian Tax Foundation, we may be affected in our ability to send you future emails about tax information that is relevant to you. By providing your consent you will receive emails with notices of seminars and events at the Foundation, announcements, marketing or promotional emails and other commercial electronic communications concerning the Foundation. Please email us at ctfmembership@ctf.ca to provide us with your express consent.

Substitution & 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 conferences@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. Please note: if you transfer your registration to another person, additional charges may apply, depending on the transferee’s CTF membership status. Please contact the Conference Department for more information.

If substitution is not an option, written notice of cancellation will be accepted by the Conference Department until Monday, October 19, 2015. 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 cannot issue refunds for notices of cancellation received after this deadline.

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