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
Sponsored by RSM

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

Confederation Foyer
Registration sponsored by RSM
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, BMO Financial Group; Franca Vercillo, Aecon

Indirect taxes continue to evolve at a rapid pace both globally and in Canada, and consumption taxes now account for more than 20% of total tax revenue globally. With advancements in technology and the ability to deliver goods and services cross border, both domestic and international, indirect taxes take on greater levels of complexity and importance. Coupled with this is the increasing reach of tax authorities across borders and the increase in audit activity overall. This panel is a unique opportunity to hear from the heads of tax departments of large entities in Canada as they share their perspectives on key indirect tax issues facing Canadian taxpayers.

Sania Ilahi ; Pier Fiorino ; Olaf Sheikh ; Franca Vercillo

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

Confederation Foyer
Sponsored by Ryan

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

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

Room: Provinces 1

Niki Ford and Drew Hemmings, Baker & McKenzie LLP

This session will (1) review key implications from the recent U.S. Supreme Court ruling in South Dakota v. Wayfair, Inc.; (2); discuss the current status of economic nexus legislation and other measures across the 50 U.S. states; (3) analyze the impact the Wayfair ruling will have on the U.S. retail industry; and (4) debate what’s to come in the new era of U.S. state and local taxation post-Quill.

Nicole Ford ; Drew Hemmings

Technical Paper
Just What Is a Cryptocurrency Anyway?

Room: Confederation 2&3

Maryse Janelle, Raymond Chabot Grant Thornton and and Ugo Cloutier, Ugo Cloutier CPA

Cryptocurrency is one of the potential applications of the very innovative blockchain technology. Cryptocurrencies are becoming a reality in the business world and the adequate application of sales taxes is still a grey zone.
In this session, you’ll get a brief overview of the basics of blockchain and cryptocurrencies. Then we’ll move on to the various tax considerations in relation to buying, selling and using cryptocurrencies in transactions. We’ll then cover the subject of cryptocurrency miners, who receive cryptocurrencies in exchange of providing computing power. Finally, we’ll discuss the potential solutions in relation to sales tax problems.

Maryse Janelle ; Ugo Cloutier

Technical Paper
Investment Vehicles – Which One to Choose?

Room: Provinces 2

Jadys Bourdelais and Jonathan Ip, EY Law LLP

This presentation will consist of a comparative analysis of the GST/HST and QST treatment applicable to the investment vehicles (i.e. corporation, limited partnership and trust).
The presenters will determine whether an investment vehicle structure is more advantageous than another while elaborating on the applicable rules, including, in respect of each investment vehicle:
• Residency and deemed residency status.
• Registration and ITC/ITRs availability (including Finance Canada proposed legislative amendments to 186 ETA).
• Deeming rules (including 272.1 ETA).
• Financial institution status (LFI, SLFI, SAM calculations) and application of zero-rating provisions.

Jadys Bourdelais ; Jonathan Ip

12:15 – 1:15
Networking Lunch

Room: Confederation 1
Sponsored by Felesky Flynn LLP

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

This session will describe the new rules impacting newly defined “investment limited partnerships” or ILPs and their entrance into the club of other “investment plans” in determining their liability for the provincial component of HST and in applying GST/HST to management and administrative services supplied to them. The session will go over some of the challenges surrounding the determination of whether a partnership fits within the definition of ILP and, if it does, how do the new rules affect it. This session will be of interest to investment structures that use limited partnerships to pool monies from investors and particularly in the area of private equity, venture capital, hedge funds, real estate and oil and gas investments and to those who advise these structures.

Danny Cisterna

Technical Paper
Places of Supply and Where to Find Them

Room: Provinces 2

Sabina Han, Fasken Martineau

When is the place of supply not where one would expect? This session will address the place of supply rules for tangible personal property, real property, services, and intangible personal property, and highlight the nuances and common issues. It will also discuss how the place of supply rules interact with other areas of law, such as contracts law (including INCO terms) and sale of goods legislation. Recent developments in case law and administrative policies will be addressed, along with recommendations for avoiding unintended place of supply consequences.

Sabina Han

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
There is a New Dealer in Town - An Introduction to the Canadian Cannabis Indirect Tax and Excise Duty Framework

Room: Provinces 1

Beverly Gilbert and Braek Urquhart, Borden Ladner Gervais LLP

Held two days before the legalization of Canada’s recreational cannabis market, this timely session provides a technical overview of the taxation of the production, distribution and sale of cannabis products throughout Canada. This presentation outlines the federal excise duties and GST/HST rules applicable to the recreational and medicinal cannabis markets, and summarizes the various cannabis-related taxes and fees introduced by the provincial and territorial governments. By working through a series of examples, this presentation will help attendees understand how these duties, fees and taxes apply to the various provincial cannabis distribution and retail markets.

Beverly Gilbert ; Braek Urquhart

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

Room: Confederation 2&3
Christina Zurowski and Grace Caputo, Grant Thornton

A registrant’s eligibility to recover GST/HST incurred as input tax credits (“ITCs”) may often be taken for granted, especially where the organization is involved in taxable activities (i.e., commercial activities). Recently, there have been situations where a GST/HST registrant’s ability to recover the tax has been questioned despite their apparent involvement in commercial activities. What really determines a person’s ability to claim ITCs? At what point does it start? When does it end? Are there any special provisions that may impact that eligibility?

In this paper/session, we will examine all of these issues and will consider recent CRA decisions and court cases with the goal of providing organizations with the necessary guidance to determine their ability to claim ITCs as it relates to their commercial activities and potential areas of concern.

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
Sponsored by Ryan

4:00 - 5:00
Case Law Update

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

This year has seen an extraordinary number of significant and precedent- setting decisions in the field of commodity tax. Important decisions in the areas of financial services, real property, place of supply and conduct of the CRA during audits have been issued by various levels of courts in both Canada and beyond.

Neil and Angelo will review the important decisions, discuss their applicability beyond the four corners of the decisions and provide their views on the practical implications to taxpayers and their advisors.

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.

Patrick Lacombe ; Jean-Francois Senecal

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
Panelists: Phil King, Pierre Mercille, Mark Walsh, Carlos Achadinha and Gervais Coulombe, Department of Finance

Meet the new Director of the Sales Tax division of the Federal Department of Finance and learn about some of the inner workings of Finance and how they consult with stakeholders in the establishment of GST/HST policy. Phil King will be joined by some of his senior team members in addressing questions around Finance’s inner processes, current workings available for public consumption and how stakeholders can impact tax policy.

Danny Cisterna ; Phil King ; Pierre Mercille ; Mark Walsh ; Carlos Achadinha ; Gervais Coulombe

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

This session will examine how agency relationships and trusts play into commodity tax, which is generally based on “suppliers” and “recipients”. A general refresher will be provided, along with a consideration of current issues and some recent cases. This session will examine how agency relationships and trusts play into commodity tax, which is generally based on “suppliers” and “recipients”. A general refresher will be provided, along with a consideration of current issues and some recent cases.

Elena Balkos

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

Room: Provinces

W. Jack Millar, Millar Kreklewetz LLP

Since the introduction of the GST in 1991, Canada has had some sort of Voluntary Disclosures Program (“VDP”) that has provided persons who have not complied with their GST/HST obligations under the Excise Tax Act with an opportunity to come forward to correct their tax affairs. This session discusses the policy rationale behind VDPs and provides a thorough analysis and critique of the major changes to the GST/HST VDP that were announced on December 15, 2017 and came into effect on March 1, 2018

Jack Millar

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

Confederation Foyer
Sponsored by Ryan

11:10 - 12:10
Understanding Tax Administration: CRA’s GST/HST Rulings & Compliance Branch

Room: Confederation 2&3
Danielle Laflèche, Canada Revenue Agency and Shashi Fernando, BMO Financial Group

GST/HST continues to evolve and its relative importance, as a share of total revenue, has increased. CRA will provide insight into the operations of its GST/HST Rulings and Compliance Branch and their recent initiatives.

Danielle Laflèche ; Shashi Fernando

12:10 - 1:15
Networking Lunch

Room: Confederation 1
UPDATE ON GST LEADERS FORUM
Speaker: Craig McDougall, Felesky Flynn LLP (12:40 - 1:10)

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

The purpose of the GST/HST drop shipment rules is to provide equal treatment for supplies of goods made by an unregistered non-resident person from outside Canada that are imported into Canada for final consumption and supplies of goods located in Canada made by an unregistered non-resident person for final consumption in Canada. The rules also provide relief in certain circumstances where the goods are ultimately exported or are retained in Canada by a registrant. In the 2016 Federal Budget, the Finance Minister announced that the drop shipment rules would be amended to address perceived gaps in the legislation and longstanding interpretation issues. The full set of rules did not receive Royal Assent until December 14, 2017. In this presentation, Randy and Dan will navigate through the major changes to the drop shipment rules that apply in full to supplies made on or after December 15, 2017.

Randy Schwartz

 
Turbulent Trade Times: Minimizing Tax on Your Imports and Exports

Room: Confederation 2&3

Moderator: Lisa Zajko, KPMG
Panelists: Todd Mariano, Director - United States of Euroasia Group, Duane McMullen, Director General for International Business Development of Global Affairs, Joy Nott, Former President of IE Canada & Trade and Customs Partner, KPMG and Tobin Richardson, CFO of Erie Architechtural

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 ; Todd Mariano ; Duane McMullen ; Joy Nott ; Tobin Richardson

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

Confederation Foyer
Sponsored by Ryan

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

Room: Confederation 2&3
Susie Cooke, Deloitte

This session looks at an array of the technology changes taking place globally and considers how these may interplay with the world of tax. During this session we will look into the future and discuss the changes currently emerging in the world of tax. We will look at both the prospective short and long term future together.

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

Richard Taylor ; Wendy Brousseau ; Danny Cisterna ; Michèle Clermont ; Erin Jensen, CPA, CA, CPA (IL) ; Simon Thang