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Please note that workshop sessions run concurrently; you can only register for one.

Note that space in the workshops is limited. »Register early to reserve your seat.
 » View Sunday Workshops  » View Monday Workshops
 SUNDAY, DECEMBER 1, 2019
9:00 AM - 12:00 PM  |  WS-A | Room 522A
Ethics & Professionalism -- The Practice of Tax in Canada in 2019: Navigating the Opportunities and Challenges

This highly-interactive session facilitated by three practitioners will explore two inter-related topics: (i) Learning & Mentorship, and (ii) Technology.   

Items addressed as part of the Learning & Mentorship component of the workshop will include talent development, upward and downward mentorship relationships, navigating (and capitalizing on) inter-generational differences, and profile building.   

The Technology component of the workshop will include an overview of the impact of technology on the tax practice, and an interactive presentation on how iPads and similar tablet devices can be used in your practice to make you more productive. The iPad/tablet discussion will include an overview of some of the best productivity apps, firmware productivity features, accessories/extensions, and device and data security.   
This workshop is designed to appeal to (and will benefit from participation by) practitioners at all stages of their careers.

Angelo Discepola, McCarthy Tétrault LLP, Montreal
Salvatore Mirandola, McCarthy Tétrault LLP, Toronto

Stefanie Morand,
McCarthy Tétrault LLP, Toronto

This workshop is pending approval for 3.0 hours of professionalism content.
9:30 AM - 12:00 PM  |  WS-B | Room 522B
Pursuing Excellence in Tax Litigation

What makes an excellent tax litigator? This workshop will offer the perspectives of a  tax litigator and a former Supreme Court of Canada Justice. The session will cover various aspects of effective tax advocacy including how to master the art of competitive storytelling by simplifying and humanizing a case.  Also addressed will be: strategic decision-making, how to approach areas of vulnerability in a case and how to address the “morality” issues at play in tax avoidance cases. The session will also cover the role of the courts in tax cases (contrasted with the role of the legislature) and the factors that influence judicial decision-making. This session will offer young lawyers aspiring to be excellent tax litigators practical advice on how to separate themselves from the pack and rise from average to excellent.

Al Meghji, Osler, Hoskin & Harcourt LLP, Toronto
The Hon. Marshall Rothstein, CC, QC,
Osler, Hoskin & Harcourt LLP, Vancouver

9:30 AM - 12:00 PM  |  WS-C | Room 523A
Remedies for a Taxpayer – Remission, Relief, Rescission, or Rectification?

This workshop will review current remedies available for taxpayers beyond the tax appeal. It considers the tools of rectification and rescission, and its limitations. The workshop will then undertake an in-depth study of taxpayer relief and remission orders and appeals mechanisms for each remedy.

Amanda S.A. Doucette, TEP, Stevenson Hood Thornton Beaubier LLP, Saskatoon
Samuel Singer, Assistant Professor, Thompson Rivers University, Kamloops
Douglas Wright, Cox & Palmer, St. John's

9:00 AM - 12:00 PM  |  WS-D | Rooms 518A, 518B & 518 C
Mastering the Art of Examinations-in-chief and Cross Examinations

Oral advocacy and witness management are skills that require continual refinement. This hands-on workshop will provide an opportunity to practice and sharpen your examination-in-chief and cross-examination skills.
Each participant will be provided with brief fact scenarios in advance of the workshop and will be required to conduct an examination-in-chief and a cross examination before a Judge. Feedback will be provided by the Judges at the end of the presentations.

The Hon. Justice Dominique Lafleur, Tax Court of Canada, Ottawa
The Hon. Justice Patrick J. Boyle, Tax Court of Canada, Ottawa
The Hon. Justice Wyman W. Webb, Federal Court of Appeal, Ottawa


Important note: this workshop is specifically targeted to junior litigators. This session will be presented in English & French. You will be required to select your language of preference at the time of registration.

9:30 AM - 12:00 PM  |  WS-E | Room 519A [SOLD OUT]
Tax on Split Income (TOSI)

Based on the recent CRA technical interpretation and other published guidance, this workshop will provide an overview of the TOSI rules using practical case studies, including tax-planning opportunities in respect of the following topics:
- Excluded business;
- Excluded shares;
- No related business;
- Inheritance continuity.
Derek De Gannes, CPA, CA, RSM Canada, Toronto
Tom Flaig, CPA, CA, RSM Canada, Edmonton
Sanklap (Sunny )Jaggi, CPA, CA, CFF, RSM Canada, Toronto
Marlin Miller, CPA, CA,  RSM Canada, Calgary

9:30 AM - 12:00 PM  |  WS-F | Room 519B
Computation of Surplus Pools

•    A brief overview of Canada’s surplus regime, specifically:
—    the importance of maintaining surplus balances for foreign affiliates
—    a review of key concepts and computation rules in determining surplus balances
•    Illustrative examples on common surplus computation issues, including:
—    trips and traps in the preparation of surplus balances (such as information gathering roadblocks, currency selection, deemed active business income and Canadian Part I rules, “blocking deficits” and 95(2)(f.1) carve-out etc.);
—    best practices and practical solutions to address common issues

Talora Farovitch, VP, International Tax, Brookfield Properties, Toronto
Marianne Thompson, CPA, CA, PwC Canada, Oakville

9:30 AM - 12:00 PM  |  WS-G | Room 525 [SOLD OUT]

Subsection 55(2)

This workshop will employ a combination of lectures, case studies and group discussion to deliver a meaningful session on subsection 55(2) and will include topics such as:

  • understanding the “purpose” versus “results” tests;
  • the computation of safe income and safe income dividend transactions;
  • exceptions to the application of subsection 55(2) under paragraphs 55(3)(a) and 55(3)(b); and
  • potential benefits arising from application of subsection 55(2) to certain dividends.

Speakers:
Kenneth Keung, CPA, CA, CPA (CO, USA), TEP, CFP, Moodys Tax, Calgary
John Schappert, CA, CPA, Moodys Tax, Calgary

9:30 AM - 12:00 PM  |  WS-H | Room 522C [SOLD OUT]
US Tax

Speakers:
Sébastien Desmarais,
Pryor Tax Law, Ottawa
Dean Smith, CPA, CA, TEP, CFP,
Cadesky Tax, Toronto

9:30 AM - 12:00 PM  |  WS-I | Room 523B
Provincial Allocation and Reg 400 – does it deal with modern economy?

The rise of a modern economy has led to significant changes in industry trends, including an increasingly digitalized and service-oriented industry and has influenced the way corporate groups structure their business models and income generating apparatus. Unsurprisingly, the Canadian tax legislation has, to some extent, been late in properly addressing those changes.

Generally speaking, the existing Canadian provincial allocation rules seek to allocate corporate profits through the notion of “permanent establishment” using “gross revenue” and “salaries and wages” as proxies for the portion of taxable income that ought to be taxed in a given jurisdiction with the possible application of various deeming rules that may alter the resulting allocation. The purpose of this workshop is to revisit those rules in light of today’s modern and morphing economy. More specifically, as part of this session, we suggest an inquiry into the shortcomings and anomalous results that the existing provincial allocation rules for corporate profits may yield.

Among other things, as part of this session, will be addressed: the provincial allocation rules in the context of both modern and more traditional industries, the various deeming rules that may alter the provincial allocation of corporate profits, the impact of secondment and subcontracting agreements on provincial allocation, the notion of permanent establishment and the consequences of an erroneous or anomalous allocation of corporate profits.


Miguel Boissonneault, Deloitte LLP, Montreal
Thierry Morin-Cloutier, Deloitte Legal Canada LLP, Montreal
Geneviève Provost, CPA, CA, Deloitte LLP, Montreal

ATELIERS | LUNDI 2 DÉCEMBRE
 
 Veuillez noter que les ateliers sont tenus simultanément. Veuillez sélectionner l'atelier auquel vous désirez participer.
Vous ne devez sélectionner qu’un seul atelier
9h30 - 12h00 |  Atelier I | Salle 522BC
Impôt sur le revenu fractionné (IRF)

Danielle Loranger, Raymond Chabot Grant Thornton, Sherbrooke
Marie-Danielle Roy, CPA, CA, Raymond Chabot Grant Thornton, Montréal
9h30 - 12h00 PM  |  Atelier II | Salle 522A

Transfert intergénérationnel d’une entreprise, exonération des gains en capital

Cet atelier s’adresse à des professionnels ayant une connaissance poussée des règles portant sur la déduction pour gains en capital. L’atelier sera divisé en deux parties.

Une première partie théorique où seront discutées certaines règles techniques et leur application, dont celles portant sur le test d’actifs et les sociétés rattachées, la désignation de gains en capital par des fiducies familiales, et les conséquences de l’application de l’article 84.1 LIR et son impact sur le compte de dividende en capital.

La deuxième partie consistera en une étude de transfert d’entreprise intergénérationnel « évolutif » (un cas de de trois générations) au cours de laquelle seront notamment abordés les problématiques suivantes :

  • Les structures de financement;
  • La déductibilité des intérêts; et
  • Le cas d’enfants non-résidents.

Justine Benoît, Spiegel Sohmer, Montréal
Pierre-Paul Persico,
Spiegel Sohmer, Montréal

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