Sobey School of Business | Saint Mary's University | 923 Robie Street | Halifax

Online registrations are now closed. Please contact the Conference department at conferences@ctf.ca for any inquiries. 
If you have pre-registered for a Workshop, check-in will begin at 8:30am on Friday, (in the Scotiabank Foyer), sessions will begin promptly at 9:30am.
Main conference registrations will begin at 12:00 pm, in the Scotiabank Foyer.

Friday, November 2, 2018
8:30 am - 9:30 am | Scotiabank Foyer
Workshop Registration Desk Opens & Breakfast

12:00 pm - 12:45 pm | Scotiabank Foyer
Main Conference Registration Desk Opens & Lunch
Plenary Session | Scotiabank Theatre
12:45 pm - 1:00 pm

Opening Remarks

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

1:00 pm - 2:30 pm  
Current Issues

This session will cover:

  • Recent Court Decisions that impact owner managed businesses
  • Legislative and administrative developments, including technical interpretations and Folio updates issued by CRA in 2018
  • Trump’s tax changes and the effect on Canadian private corporations and high wealth clients

Moderator: Karen Lightstone,
Ph.D., CPA, CA, Saint Mary's University, Halifax

Jim Cruickshank,
Stewart McKelvey, Halifax 
Amy G. Gibson Saab, BoyneClarke LLP, Dartmouth
Bryce W. Morrison, BoyneClarke LLP, Dartmouth

2:30 pm - 2:40 pm
2:40 pm - 3:00 pm | Scotiabank Foyer

Concurrent Sessions
3:00 pm - 4:00 pm | Scotiabank Theatre
3:00 pm - 4:00 pm | Sobey 255
Tax Issues associated with Cryptocurrency

A cryptocurrency is a digital currency designed to work as a medium of exchange.  However, unlike normal fiat currencies, cryptocurrencies are digital assets that are not printed and distribution is not controlled by a central authority, like a central bank.  They are created through a process commonly called “mining” where each cryptocurrency is maintained over a distributed network of miners.  In this presentation we give some insight into the world of cryptocurrency and will explore the tax implications of mining cryptocurrency as well as buying and selling it.

Moderator: Duncan Ferguson, CPA, CA, TEP, Atlantic Corporation Limited, Halifax

Myles L. Bilodeau,
Crowe Dillon Robinson, Halifax
Michael Brown, CPA, CA, Collins Barrow (Nova Scotia), Dartmouth 
John Oakey, CPA, CA, TEP, Collins Barrow (Nova Scotia), Halifax

Click here for an in-depth description of this presentation
GST/ HST Hot Topics – Things That Keep Us Up At Night

This session will bring you up to date on some of the most important developments in GST/HST.  In recent years, tax authorities around the world are devoting more attention to indirect taxes.  Canada is no exception.  The last few years have seen the introduction of complex rules designed to increase the net cast by the GST/HST.  Long-standing exemptions are being revisited and tightened. This session will review recent developments; including section 186 rules for holding companies; investment limited partnerships; bare trusts (use of nominee companies); and recent US Supreme Court decision on out-of-state suppliers (potential implications for Canadian companies selling to the US).

Moderator: Stephen Campbell, BoyneClarke LLP, Halifax

Maurice P. Chiasson, QC, Stewart McKelvey, Halifax
Guillaume LeBlanc, Grant Thornton LLP, Moncton

4:00 pm - 4:10 pm  4:00 pm - 4:10 pm  
Questions   Questions
Plenary Session | Scotiabank Theatre
4:10 pm - 5:10 pm

Private Corporate Tax Part I - Compliance in 2018
This session will review the legislative changes and administrative positions announced by CRA applicable to both TOSI and the new Passive Income rules.

Moderator: Jeffrey Blucher,
TEP,McInnes Cooper, Halifax 

Sarah Campbell, McInnes Cooper, Halifax
Adam Denny, CPA, CA, Grant Thornton LLP, St. John's

Click here for an in-depth description of this presentation

5:10 pm - 5:20 pm 
5:20 pm - 7:30 pm | Loyola Conference Hall

Time to relax and catch up with your fellow conference attendees. Join us for appetizers and drinks.

Saturday, November 3, 2018
7:30 am - 8:30 am | Scotiabank Foyer
Plenary Session | Scotiabank Theatre
8:30 am - 9:20 am
Shareholder Compensation Revisited in light of New Corporate Passive Income and TOSI Rules

This session will explore whether Individual Pension Plans and Retirement Compensation Arrangements make sense for your client.  The topic will also examine the features of various insurance products including those purchased before and after December 31, 2016.  

Moderator: TBA

Christopher Britton, CPA, CA, Martello Wealth Advisory Inc, Halifax

Click here for an in-depth description of this presentation

9:20 am - 9:30 pm 
Concurrent Sessions
9:40 am - 10:40 am | Scotiabank Theatre
9:40 am - 10:40 am | Sobey 255
Understanding Tax Disputes

Unfortunately, taxpayers and the CRA often disagree on the proper application of tax laws to specific circumstances.  When that occurs, it is important to have a clear understanding of the dispute resolution options that are available at differing stages of the process, and how they may be used to the taxpayer’s advantage.  This presentation will explore dispute resolution alternatives and strategies at the audit/pre-assessment, objection and Tax Court stages, as well as circumstances where judicial review and applications for taxpayer relief may be warranted.  The presenters will also discuss the appropriate delineation of the roles played by accountants and lawyers in the dispute resolution process.

Moderator: Jennifer Talbot, Patterson Law, Halifax

P. Robert Arkin, Cox & Palmer, Halifax

Preparing Clients (and Structures) for Emigration

With the changes to private corporation taxation and the U.S. tax reform, there has been talk of capital leaving Canada.  For individuals considering emigrating from Canada, Proper planning to minimize overall taxes is critical, but proper planning to avoid double taxation is mandatory. This session will review tax treaty residency tie breaker rules, deemed disposition rules, and consider post-emigration tax efficient structures with a brief outline of compliance issues. This session is designed to review more complex situations involving higher net worth individuals and owners of CCPC’s that require additional planning.  A proper emigration plan is worth its weight in “professional fees”.

Moderator: Earl MacLeod, CPA, CA, MNP LLP, Dartmouth

Krysta L. Adamski, CPA, CA, MNP LLP, Dartmouth
Jeremy T. Bast, CPA, CGA, EA, Halifax Tax Consultancy Inc., Dartmouth

10:40 am - 10:55 am  10:40 am - 10:55 am 
Questions  Questions 
10:55 am - 11:15 am | Scotiabank Foyer
Plenary Session | Scotiabank Theatre
11:15 am - 12:15 pm

Private Corporate Tax Part II - Planning for 2018 and beyond

This session will discuss the best business structures for you client, whether existing structures need to be altered or unwound, and will also look at the role Trusts will plan in tax planning.  

Moderator: Nathalie Amirault, CPA, CA, Grant Thornton LLP, Halifax

Ruphina Kaulback,
CPA, CA, Bishop & Company CPAs Inc., Wolfville
Nathan MacLeod, CPA, CA, Grant Thornton LLP, New Glasgow
Brent McCumber, Stewart McKelvey, Saint John

Click here for an in-depth description of this presentation

12:15 pm -  12:30 pm
12:30 pm 

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