Event Agenda

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This is the agenda for Pre-Symposium
Pre-Symposium Sunday, October 14
4:30 - 7:30
Early Bird Registration and Welcome Reception

Confederation Foyer

This is the agenda for Day One
Day One Monday October 15
7:30 - 8:30
Registration and Continental Breakfast

Confederation Foyer

Continental Breakfast sponsored by KPMG

8:30 - 9:30
Welcome Remarks and Keynote Address

Room: Confederation 2&3
Chantal Hébert, National Affairs Columnist for the Toronto Star
Sponsored by TD Insurance

Chantal Hébert

9:30 - 9:45
Presentation of the Normand Guérin Award, Presented by Deloitte

Room: Confederation 2&3

9:45 - 10:45
A View From The Top – Indirect Tax Perspectives From Industry Heads of Tax

Room: Confederation 2&3

Moderator: Sania Ilahi, EY
Panelists: Pier Fiorino, Telus Corporation; Olaf Sheikh, Bank of Montreal; Franca Vercillo, Aecon

Pier Fiorino

10:45 - 11:15
Coffee Break - Exhibits Open

Confederation Foyer

11:15 - 12:15
Choose one of the following:

 
Post Quill – The New Era of U.S. State and Local Taxation

Room: Provinces 1

Maria Eberle and Lindsay LaCava, Baker & McKenzie LLP

Maria Eberle

Technical Paper
Just What Is a Cryptocurrency Anyway?

Room: Confederation 2&3

Maryse Janelle and Ugo Cloutier, Raymond Chabot Grant Thornton

Maryse Janelle ; Ugo Cloutier

Technical Paper
Investment Vehicles – Which One to Choose?

Room: Provinces 2

Jadys Bourdelais and Jean-Baptiste Congy, EY Law LLP

Jadys Bourdelais ; JB Congy

12:15 – 1:15
Networking Lunch

Room: Confederation 1

1:15 - 2:15
Choose one of the following:

Technical Paper
New Rules Affecting Investment Limited Partnerships – Welcome to the Club!

Room: Confederation 2&3

Danny Cisterna, Deloitte

Danny Cisterna, CPA, CA

Technical Paper
Places of Supply and Where to Find Them

Room: Provinces 2

Sabina Han, Fasken Martineau

Technical Paper
If You Build It, Tax May Come - PST on Real Property Contracts

Room: Provinces 1

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.

Tracey Osmond

2:15 - 2:30
Session Break

2:30 - 3:30
Choose one of the following:

Technical Paper
An Introduction to the Canadian Cannabis Indirect Tax and Excise Duty Framework

Room: Provinces 1

Beverly Gilbert, Borden Ladner Gervais LLP

Beverly Gilbert

Technical Paper
Of Course It’s Commercial! (Isn’t It?)

Room: Confederation 2&3

Christina Zurowski and Grace Caputo, Grant Thornton

Grace Caputo ; Christina Zurowski, CPA, CA

 
Digital Transformation of Tax Authorities - Next Stop: Canada

Room: Provinces 2

Eric Paton, PwC

Not only has technology provided the opportunity for businesses to better manage their indirect taxes, it has also created a significant number of opportunities for governments around the world to obtain information from businesses in new and efficient ways to ensure the proper amount of tax is collected. Satisfying the requirements needed for businesses to comply with government requests can be quite disruptive and the information that is requested can be used in a variety of different ways, not solely for indirect tax purposes.

The purpose of this presentation will be to introduce and discuss the direction that many tax authorities around the world are taking in this digital era so that you are aware of the the options available to the Canadian government to obtain a better level of compliance and to ensure that your business understands where things may be headed and is prepared for what's next.

Among others, topics to be discussed include:

- End to End Indirect Tax Data Management from purchaser to vendor to tax authority
- Mandatory e-Invoicing
- Real time reporting
- Split payments
- SAF-T
- Blockchain

Eric Paton

3:30 - 4:00
Coffee Break - Exhibits Open

Confederation Foyer

4:00 - 5:00
Case Law Update

Room: Confederation 2&3
Neil Bass and Angelo Gentile, Aird & Berlis LLP

Angelo Gentile

5:00 - 7:00
Networking Reception

Confederation I

This is the agenda for Day Two
Day Two Tuesday October 16
7:30 - 8:15
Breakfast Session: New QST mandatory registration for non-resident suppliers – a discussion with Revenu Québec

Room: Confederation 2&3
Speakers: Patrick Lacombe, Revenu Québec and Jean-François Senécal, Crowe BGK

The speakers will take an in-depth look at the technical and practical implications of the upcoming QST registration and collection requirements for suppliers without physical or significant presence in Quebec. Topics of discussion will include:

- The digital platform definition including illustrative examples;
- Update on Revenu Québec online registration and reporting procedure;
- The situations in which an adjustment or refund of the QST collected from Quebec consumers will be available;
- Insight on the administration of the measure by Revenu Québec;

The presenters will welcome questions at the end of their presentation.

7:30 - 8:30
Continental Breakfast

Confederation Foyer

8:30 - 9:30
Fireside Chat with the Department of Finance

Room: Confederation 2&3
Moderator: Danny Cisterna, Deloitte
Speakers: Phil King, Department of Finance

Danny Cisterna, CPA, CA

9:30 - 9:40
Session Change Break

9:40 - 10:40
Choose one of the following:

Technical Paper
Agency and Trust Issues

Room: Confederation 2&3
Elena Balkos, KPMG

Elena Balkos

Technical Paper
Analysis and Critique of the New GST/HST Voluntary Disclosure Policy

Room: Provinces

W. Jack Millar, Millar Kreklewetz LLP

10:40 - 11:10
Networking Coffee Break - Exhibits Open

Confederation Foyer

11:10 - 12:10
Fireside Chat with CRA

Room: Confederation 2&3

Moderator: Shashi Fernando, BMO Financial Group

12:10 - 1:15
Networking Lunch

Room: Confederation 1
GST Leaders Update

1:15 - 2:15
Choose one of the following:

Technical Paper
Canadian Sales Tax Registration Requirements

Room: Confederation 2&3
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.

David Robertson ; Stephen Rukavina

Technical Paper
CRAs Priority Rights for Unremitted Amounts

Room: Provinces

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.

Maurice P. Chiasson, Q.C. ; Jeremy Scott

2:30 - 3:30
Choose one of the following:

Technical Paper
The Drop Shipment Rules - Now That We Have Royal Assent, How Do They Work?

Room: Provinces

Randy Schwartz and Dan Weland, PwC

Randy Schwartz

 
Turbulent Trade Times: Minimizing Tax on Your Imports and Exports

Room: Confederation 2&3

Moderator: Lisa Zajko, KPMG
Panelists: Daniel Kerner, Practice Head of Euroasia Group and Joy Nott, Former President of IE Canada & Trade and Customs Partner, KPMG

In light of the “poison pill” sticking points belaboring the NAFTA re-negotiations, the turbulent aftermath of the G7 Summit, and the uncertainty and disruptions challenging cross-border businesses, this panel will discuss the impact on making important business decisions and planning for the future. The panel will moderated by Lisa Zajko, KPMG Trade & Customs Partner and feature Daniel Kerner, of the Eurasia Group, who will provide comments from a geopolitical perspective. The panel will also feature, Joy Nott, KPMG Trade & Customs Partner and former President of the Canadian Association of Importers and Exporters, a Director of Global Trade, and a negotiator from Global Affairs. Following this session, the audience will better understand the likely direction of world events, how companies are reacting and responding, and how they can take practical steps to navigate through the turbulence, take advantage of opportunities, and minimize risks.

Lisa Zajko ; Daniel Kerner ; Joy Nott

3:30 – 4:00
Networking Coffee Break - Exhibits Open

Confederation Foyer

4:00 - 5:00
Technology Table Stakes – Falling Behind Is Not An Option

Room: Confederation 2&3
Susie Cooke, Deloitte

Susie Cooke

5:00
Conference Adjourns

This is the agenda for Post-Symposium
Post-Symposium Wednesday October 17
Overview
Provincial Sales Tax Essentials – All You Need to Know

Room: Provinces 2

Katherine Xilinas EY Law LLP, Jennifer Muirhead KPMG and Erin Jensen KPMG

Katherine Xilinas ; Jennifer Muirhead ; Erin Jensen, CPA, CA, CPA (IL)

8:00 - 9:00
Workshop Registration and Continental Breakfast

Provinces 2 Foyer

9:00 - 9:30
Introduction to PST in BC, SK and MB

9:30 - 10:30
PST on Tangible Personal Property and Real Property

10:30 - 10:45
Coffee Break

Provinces 2 Foyer

10:45 - 11:20
PST on Services, Software and Intangibles

11:20 - 12:00
Lunch

1:00 - 2:15
Manufacturing Exemptions

2:15 - 2:45
PST Registration and Compliance Requirements

2:45 - 3:00
Coffee Break

Provinces 2 Foyer

3:00 - 4:00
PST Audits, Penalties, Refunds and Appeals

4:00
Workshop Adjourns

This is the agenda for
2018 Advisory Committee
 
Thank You to Our Advisory Committee

Richard Taylor (Chair)
Rogers Communications

Wendy Brousseau
McCarthy Tétrault

Danny Cisterna
CPA Canada Commodity Tax Committee

Michèle Clermont
TELUS Communications Inc.

Shashi Fernando
BMO Financial Group

Erin Jensen
KPMG LLP

Simon Thang
Thang Tax Law

Danny Cisterna, CPA, CA ; Shashi Fernando-Eden ; Simon Thang