TAX POLICY, PRACTICE & CONTROVERSY
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MONDAY, DECEMBER 2, 2019
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| 7:00 AM - 8:00 AM | BREAKFAST |
| 8:00 AM - 9:00 AM |
| Moderator: Olivier Fournier, Deloitte Legal Canada LLP, Montreal |
Judges Panel
This session will cover topical issues in Canadian tax litigation that are relevant to all tax practitioners, including remedies under administrative law when tax disputes are being considered.
Speakers:
The Hon. Justice Steven K. D’Arcy, Tax Court of Canada, Ottawa
The Hon. Justice Ronald MacPhee, Tax Court of Canada, Ottawa
Marie-France Camiré, Department of Justice, Montreal
Olivier Fournier, Deloitte Legal Canada LLP, Montreal
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| 9:00 AM - 10:00 AM |
| Moderator: Douglas J. Powrie, VP, Tax, Teck Resources Ltd., Vancouver |
Evolving Environment for the Tax Function
Times have changed in tax planning for large corporations. This session will explore that theme from a taxpayer perspective. How does one view tax planning today, as compared to ten years ago? How is tax risk managed in today’s environment? What is the right approach to the balancing of shareholder and other stakeholder interests? How does one communicate tax planning risk to the Board of Directors? To what extent is the paying of a “fair share” of corporate taxes part of corporate social responsibility? How does one know how much is a “fair share”? To what extent is reputational risk a consideration? Are Corporate Tax Policies or Tax Strategy Statements or Tax Codes of Conduct useful tools? Should they be disclosed to the public? What is the right approach to the disclosure of total contributions including payment of taxes and other payments to government? What are the implications of being assessed for what the tax authorities perceive to be tax avoidance (including financial statement issues, reputational issues, impacts on share price and other shareholder concerns)?
Panel Moderator:
Douglas J. Powrie, VP, Tax, Teck Resources Ltd., Vancouver
Speakers:
Brian Mustard, CPA, CA, SVP, Taxation, BCE Inc., Montreal
Jean-François Ratté, VP, Head of Taxation, PSP Investments, Montreal
Nathalie Rodier, Managing Director, Taxes, Air Canada, Montreal
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| 10:00 AM - 10:10 AM | QUESTIONS |
| 10:10 AM - 10:40 AM | REFRESHMENT BREAK |
| Moderator: Joel Scheuerman, Deloitte Legal Canada LLP, Calgary |
| 10:40 AM - 11:20 AM |
Transparency & Disclosure
Within Canada and globally, there is a pronounced trend to greater transparency and disclosure of tax and financial-related matters to combat tax avoidance and evasion. Perhaps the most prominent international example is country-by-country reporting under the BEPS project. Within Canada, recent developments include new requirements to disclose beneficial ownership under the CBCA, amendments to the Quebec GAAR, and greatly enhanced tax reporting for trusts. What do these changes mean for taxpayers and advisors? How is privacy and confidentiality affected? This session will provide insights on this important aspect of the evolving environment for taxpayers, advisors and government officials.
Speakers:
Martin A. Sorensen, Bennett Jones LLP, Toronto
Bruce Zagaris, Berliner Corcoran & Rowe LLP, Washington, DC
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| 11:20 AM - 12:00 PM |
Tax Certainty; A Reasonable Expectation or Oxymoron?
Taxpayers, practitioners, and tax administrations all talk and work towards certainty with carrying levels of vigour and even more carrying results. This policy discussion is premised on renewed focus on a shared interest in certainty by all parties particularly given increasing complexity, pace and transparency. This session will address fundamental questions relating to what certainty means, what has and has not worked in the past, and what approaches offer the best chance of enhancing certainty.
Speakers:
Dominic Belley, Norton Rose Rose Fulbright Canada LLP, Montreal
Ted Gallivan, Assistant Commissioner, Audit Branch, Canada Revenue Agency, Ottawa
Douglas W. O'Donnell, CPA, Commissioner, Large Business and International Division, IRS, Washington, DC
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| 12:00 PM - 12:15 PM | QUESTIONS |
| 12:15 PM - 2:00 PM | LUNCHEON |
| Moderator: John Oakey, CPA, CA, TEP, Baker Tilly Canada, Dartmouth |
| 2:00 PM - 2:40 PM |
Technology and the Tax Advisor of the Future
What skills are required for the tax advisor of the future in an ever changing landscape of artificial intelligence, increased automation, and more analytic capabilities? This session will provide a discussion of the skills required such as high proficiency in data analysis, technology, change management and process improvement. How the internal tax function is influenced by technological advancement will also be discussed including the impact on data flow, forecasting, scenario planning, and tax risk management.
Speakers:
Susie Cooke, FCA, CPA, CA, Deloitte LLP, Toronto
Renée Iori, CPA, CA, Deloitte LLP, Calgary
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| 2:40 PM - 3:20 PM |
Carbon Taxation
This session will scan the status of carbon pricing in Canada, federally and provincially, and provide an update on the legal and political developments. This session, however, will primarily address whether Canada’s climate plan and carbon pricing policies are an effective tool to change people’s behaviours and its impact on the economy. Included will be an analysis on tracking and measuring changes in consumer behaviour and whether there have been positive or negative effects on the economy.
Speakers:
Christopher T.S. Ragan, Department of Economics, McGill University, Montreal
Trevor Tombe, Department of Economics, University of Calgary, Calgary
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| 3:20 PM - 3:30 PM | QUESTIONS |
| 3:30 PM - 4:00 PM | REFRESHMENT BREAK |
| Moderator: Mark Tonkovich, Blake, Cassels & Graydon LLP, Toronto |
| 4:00 PM - 4:40 PM |
Part I of II – Information Demands on Audit and at Discovery – Taxpayer Rights and Obligations
This panel will review best practices for document management at the audit and discovery stages in light of recent developments in the jurisprudence and the CRA’s administrative practices. In considering the scope of disclosure obligations at the audit stage, the panel will address the practical implications of decisions such as Cameco and Atlas Tube as well as the CRA’s response to those decisions. The panel will also discuss the scope of information disclosure in litigation, including the impact of technology, claims for privilege and the Crown’s approach to discovery in larger tax cases.
Panel Moderator:
Mark Tonkovich, Blake, Cassels & Graydon LLP, Toronto
Speakers:
Natalie Goulard, Department of Justice, Montreal
John Sorensen, Gowling WLG (Canada) LLP, Toronto
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| 4:40 PM - 5:20 PM |
Part II of II – Accessing Government Information on Audit and at Discovery – Government Rights and Obligations
This panel will review the current state of the law on accessing government information during tax audits and in litigation. The panel will discuss the scope of information available to taxpayers on audit, at appeals and in discovery. Access to Information legislation will be reviewed in detail as well as the recent caselaw restricting access to government policy documents in tax avoidance cases.
Panel Moderator:
Mark Tonkovich, Blake, Cassels & Graydon LLP, Toronto
Speakers:
Perry Derksen, Department of Justice, Vancouver
Martha MacDonald, Torys LLP, Toronto
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| 5:20 PM - 5:30 PM | QUESTIONS |
| 5:30 PM | ADJOURNMENT |
TUESDAY, DECEMBER 3, 2019
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| 7:00 AM - 8:00 AM | BREAKFAST |
| 8:00 AM - 9:00 AM |
| Moderator: Wayne Adams, Canadian Tax Foundation, Ottawa |
Academic Panel
The academic panel, a feature from past Annual Conferences, returns this year. Prominent Canadian tax scholars across various disciplines will provide updates on their research and share their thoughts on emerging areas of tax scholarship that inform policy discussion in Canada and globally.
Speakers:
Brigitte Alepin, Professor, Université du Québec en Outaouais, Outaouais
Arthur J. Cockfield, Professor, Queen's University, Faculty of Law, Kingston
Alexander Edwards, Associate Professor, Rotman School of Management, University of Toronto, Toronto
Lyne Latulippe, Professor, Université de Sherbrooke, Sherbrooke
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| 9:00 AM - 10:00 AM |
| Moderator: Monica Biringer, Osler, Hoskin & Harcourt LLP,
Toronto |
All About Settlements
This panel will address process and strategies in a Tax Court Settlement Conference. The applicable Tax Court Rules will be canvassed, and there will be a discussion of the role of the settlement judge and the types of cases that are suited for settlement. The contents of a settlement brief will be addressed – both the Tax Court requirements and recommendations for the settlement brief from counsel and a Tax Court judge. Counsel will address strategies in negotiating a settlement. Draft minutes of settlement will be discussed by taxpayer counsel and the Department of Justice, including the need for specific provisions. The issues relating to enforceability of settlement agreements, arising from the caselaw, will also be covered.
Panel Moderator:
Monica Biringer, Osler, Hoskin & Harcourt LLP, Toronto
Speakers:
The Hon. Justice Robert Hogan, Tax Court of Canada, Ottawa
Margaret Nixon, Stikeman Elliott LLP, Toronto
Deen Olsen, Department of Justice, Ottawa
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| 10:00 AM - 10:10 AM | QUESTIONS |
| 10:10 AM - 10:30 AM | REFRESHMENT BREAK |
| 10:30 AM - 1:00 PM | PLENARY SESSIONS » |
1:00 PM | ADJOURNMENT
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