[This is an offering of a selection of videos that took place between April and July of 2018. We hope you enjoy them!]
The Impact of US Reform on Estate Planning

This session was first presented at the Estate Planning and Trusts Conference & Live Webcast that took place on April 4, 2018, in Montreal.

 
This session reviews the new US provisions affecting trust and estate planning and the impact of these rules on typical Canadian-US tax planning.

Presented by:
Carol Fitzsimmons, Hodgson Russ, Buffalo, N.Y.
Rhonda Rudick, Davies Ward Phillips & Vineberg 
International Aspects of US Tax Reform

This session was first presented at the US Tax Seminar & Live Webcast that took place on April 5, 2018, in Toronto.

 
This session will cover the following:

  • new participation exemption
  • repatriation tax
  • changes to Subpart F
  • foreign tax credit changes
    • base erosion provisions: 
    • base erosion and anti-abuse tax
    • rules for “global intangible low-taxed income”
    • special tax on “foreign derived intangible income”
    • outbound transfers
    • hybrid payments
  • Sales of partnership interests of nonresidents

Presented by:
Maruti Narayan, DLA Piper (US) LLP, New York
Asif Rajwani, Ernst & Young LLP, Toronto
H. David Rosenbloom, Caplin & Drysdale, Washington

Moderator:
Claire Kennedy, Bennett Jones LLP, Toronto
Workshop: Negotiating Tax Settlements: Part I & Part II


Presented by:
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
TOSI Rules - How they now work and practical applications

This session was first presented at the 2018 Prairie Provinces Tax Conference & Live Webcast  that took place on May 28-29, 2018, in Saskatoon.

 
This session will review the new Tax On Split Income (TOSI) legislation and how the new rules will impact traditional private corporation planning.  It will also look at the impact of the TOSI rules on Professional Corporation structures and the use of family trusts.  The session will include a summary of income splitting options that are still available to taxpayers.

Presented by:
Trista Gallant, CPA, CA, EY LLP, Saskatoon
L'impôt sur le revenu fractionné

This session was first presented at the Journée d'études fiscales that took place on July 12, 2018, in Montreal.

 
Les conférenciers présenteront les nouvelles règles sur le fractionnement du revenu. À l'aide d'exemples concrets, ils discuteront de l'impact des nouvelles règles sur la planification fiscale visant les sociétés privées et les fiducies.
Presented by:
Stéphanie Bernier, PwC
Jean-François Drouin, PwC
Les pertes fiscales, un attribut fiscal de choix! 

This session was first presented at the  Journée d'études fiscales that took place on July 12, 2018, in Montreal.

 
Les règles visant les pertes sont nombreuses et complexes et il est parfois difficile de s’y retrouver. Les conférenciers analyseront en profondeur les techniques d’utilisation de pertes et les limitations quant à leur utilisation dans un contexte d'opérations canadiennes et transfrontalières. 
 
 Presented by:
Jonathan Lazure, Deloitte
Martin Legault, Droit fiscal Deloitte