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Stay up-to-date on critical indirect tax issues and network with other indirect tax professionals at Canada’s largest and longest-running indirect tax event.
Keep your tax team up-to-date on the latest strategies to deal with tax changes in Canada. Learn from Canadian experts and maximize your investment by networking with other commodity tax professionals at this popular event, back for the 38th year in a row.
The 2018 CTS program will consist of in-depth technical sessions, practical issue identification and topic analysis, plus engaging keynote speakers who will share relevant insights about the impact of policy and legislation on your practice.
Can’t make it to Ottawa? Attend virtually. Listen to speakers, see the conference and follow PowerPoint presentations in real time. All you need is a desktop computer, laptop or tablet, plus speakers and high-speed Internet.
Congratulations to Andrew Azmudeh, the winner of the 2017 Normand Guérin award. The award is presented by Deloitte LLP for an outstanding contribution to the advancement of commodity tax studies.
Early bird discount available. Register before August 15, 2018 to receive $250 off the conference price. Please note that this discount cannot be combined with other offers. See FAQs below.
Additional options and pricing may be available. See pricing and registration for more details.
Early Bird Registration and Welcome Reception
Registration and Continental Breakfast
Welcome Remarks and Keynote Address
Room: Confederation 2&3Chantal Hébert, National Affairs Columnist for the Toronto Star
Presentation of the Normand Guérin Award, Presented by Deloitte
Room: Confederation 2&3
A View From The Top – Indirect Tax Perspectives From Industry Heads of Tax
Room: Confederation 2&3Moderator: Sania Ilahi, EY Panelists: Pier Fiorino, Telus Corporation, Olaf Sheikh, Bank of Montreal
Coffee Break - Exhibits Open
Choose one of the following:
Post Quill – The New Era of U.S. State and Local Taxation
Maria Eberle and Lindsay LaCava, Baker & McKenzie LLP
Just What Is a Cryptocurrency Anyway?
Maryse Janelle and Ugo Cloutier, Raymond Chabot Grant Thornton
Investment Vehicles – Which One to Choose?
Jadys Bourdelais, EY Law LLP
Room: Confederation 1
New Rules Affecting Investment Limited Partnerships – Welcome to the Club!
Danny Cisterna, Deloitte
Places of Supply and Where to Find Them
Sabina Han, Fasken Martineau
If You Build It, Tax May Come - PST on Real Property Contracts
Tracey Osmond, Grant Thornton Are you responsible for PST reporting for your organization? In recent years, there have been a number of changes to how provincial sales taxes in British Columbia, Saskatchewan and Manitoba apply to services performed by real property contractors. Mistakes can be costly and these types of services are routinely audited by PST auditors. This presentation will help participants clearly understand the current regulations related to these services and work though examples such as using out of province service providers.
Beverly Gilbert, Borden Ladner Gervais LLP
Of Course It’s Commercial! (Isn’t It?)
Christina Zurowski and Grace Caputo, Grant Thornton
Christina Zurowski, CPA, CA
Next Stop: Canada?
Eric Paton, PwC
Case Law Update
Room: Confederation 2&3 Neil Bass and Angelo Gentile, Aird & Berlis LLP
Fireside Chat with the Department of Finance
Room: Confederation 2&3Moderator: Danny Cisterna, Deloitte Speakers: Brian Ernewein and Phil King, Department of Finance
Session Change Break
Agency and Trust Issues
Elena Balkos, KPMG
Analysis and Critique of the New GST/HST Voluntary Disclosure Policy
W. Jack Millar, Millar Kreklewetz LLP
Networking Coffee Break - Exhibits Open
Fireside Chat with CRA
Room: Confederation 2&3
Room: Confederation 1GST Leaders Update
Canadian Sales Tax Registration Requirements
David D. Robertson, EY Law LLP and Stephen J. Rukavina, Clark Wilson LLP This paper and presentation will comprehensively cover Canadian sales tax registration requirements.The GST/HST and QST registration requirements will be reviewed in-depth, focusing on the carrying on business test relevant to non-residents. An overview of jurisprudence and CRA administrative policy will be provided. Unique situations will be examined such as non-residents engaged in consignment and leasing transactions. Quebec’s proposed changes to expand the QST registration requirements to certain businesses without any physical or significant presence in Quebec will be discussed. Registration requirements for BC, Saskatchewan and Manitoba sales taxes will also be examined in-depth, including recent legislative changes.
CRAs Priority Rights for Unremitted Amounts
Maurice Chiasson, Stewart McKelvey and Jeremy Scott, BDO Tax Authorities around the world are increasingly vigilant in taking steps to protect their tax bases and taking additional steps to enforce the collection of taxes owing. The Canada Revenue Agency (“CRA”) is no exception. In recent years, the CRA has been more aggressive in its collection efforts, particularly in relation to funds collected by a taxpayer from third parties for remittance to the CRA. The CRA considers such collected funds to be trust funds. As a result, tax legislation contains special provisions designed to assist the CRA to recover such amounts. The Excise Tax Act (the “ETA”) is no exception to this rule as it contains specific provisions designed to safeguard these trust funds.The enforcement of these provisions is not without controversy particularly when the rights of other creditors of a tax debtor are taken into consideration. The CRA’s rights in relation to certain such creditors will soon be considered by the Supreme Court of Canada in the Calladus case. This session will examine the deemed trust provisions contained in the ETA and the issues surrounding its enforcement. Particular emphasis will be placed on the facts in the Calladus case and how the Supreme Court may rule in this matter. We will also review other recent decisions involving the CRA’s defence of its collection powers in relation to the GST/HST.
The Drop Shipment Rules - Now That We Have Royal Assent, How Do They Work?
Randy Schwartz and Dan Weland, PwC
Key Developments in Global Trade
Technology Table Stakes – Falling Behind Is Not An Option
Room: Confederation 2&3Susie Cooke, Deloitte
Provincial Sales Tax Essentials – All You Need to Know
Room: Provinces 2Katherine Xilinas EY Law LLP, Jennifer Muirhead KPMG and Erin Jensen KPMG
Erin Jensen, CPA, CA, CPA (IL)
Workshop Registration and Continental Breakfast
Provinces 2 Foyer
Introduction to PST in BC, SK and MB
PST on Tangible Personal Property and Real Property
Provinces 2 Foyer
PST on Services, Software and Intangibles
PST Registration and Compliance Requirements
PST Audits, Penalties, Refunds and Appeals
Thank You to Our Advisory Committee
Richard Taylor (Chair)Rogers CommunicationsWendy Brousseau McCarthy TétraultDanny Cisterna CPA Canada Commodity Tax Committee Michèle ClermontTELUS Communications Inc.Erin Jensen KPMG LLPShashi FernandoBMO Financial GroupSimon Thang Thang Tax Law
Danny Cisterna, CPA, CA
The Westin Ottawa Hotel
11 Colonel By Drive, Ottawa, ON K1N 9H4
The Westin Ottawa Hotel11 Colonel By Drive, Ottawa, ON K1N 9H4
Hotel reservations are the responsibility of the participant. CPA Canada has arranged for special conference rates at the Westin Ottawa.
Book online at https://www.starwoodmeeting.com/Book/2018CommodityTaxSymposium
Rates available until September 21, 2018, or until the room block is full.
Rates are available three days prior and three days post-conference, subject to availability.
Have you recently taken CPA Canada’s In-Depth HST/GST Course and need to stay up to date on the changes in indirect tax? Commodity Tax Symposium is for you and you can attend for just $1,095! To qualify for the discount, you must have taken the In-Depth HST/GST course in 2016, 2017 or 2018 as a beginner or with some experience, and have never attended CTS or CTS West in the past. For details and to register, contact Reshma Oza .
Refer a friend or colleague who is new* to the Commodity Tax Symposium and be entered for a chance to each win a $650 Hotels.com gift card that you can use to treat yourself to a weekend getaway! For each friend you refer, you will receive a ballot in the draw, which will take place at CTS’s Monday night networking reception. You or your friend must be present at the time of the draw to claim your prize. To be entered, ask your friend to enter your name when registering.
* Friend/colleague has never attended CTS or CTS West in the past.
Welcome reception: Begin the conference with an opportunity to network with attendees prior to the symposium. The welcome reception will take place in the Confederation Foyer (4th floor) of The Westin Ottawa from 4.30pm – 7.30pm.
Networking reception: Following the day’s sessions, join attendees, speakers, sponsors and exhibitors for the CTS networking reception. Enjoy a beverage or two while visiting conference exhibitors and meeting fellow attendees.
For a smooth virtual conference experience, ensure that you have:
May 27, 2018
This comprehensive two-part course delivers the latest indirect tax resources, techniques and business tools to help you succeed.
September 12, 2018
This course explores the ever-changing GST/HST legislation and guidance for financial institutions and services, including pensions. Get the practical insights and solutions you need to successfully apply your knowledge in real-life transaction and compliance situations.
Member Development and Support
This event has multiple dates and locations. See event details for more information.
Attend the IFRS Discussion Group meeting from anywhere in the world. Virtual observers will be able to see and hear the discussion along with those attending in person.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
October 15, 2018