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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 39th year in a row.
The 2019 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.
Congratulations to Thomas Brook and Emily Stanhope the winners of the 2018 Normand Guérin award. The award is presented by Deloitte LLP for an outstanding contribution to the advancement of commodity tax studies for their paper “A Guide to Insurance Premium Taxation in Canada”.
Early bird discount available. Register before August 21, 2019 to receive $250 off the conference price. Please note that this discount cannot be combined with other offers.
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 2017, 2018 or 2019 as a beginner or with some experience, and have never attended CTS or CTS West in the past. For details to register contact Joanna Boutasis.
Refer a friend or colleague who is new* to the Commodity Tax Symposium and be entered for a chance to be entered into a prize draw. To be entered, ask your friend to enter your name when registering.
*Friend/colleague has never attended CTS or CTS West in the past.
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
Nikolas Badminton, Futurist
Presentation of the Normand Guérin Award, presented by Deloitte
Indirect Tax and Technology Panel
Moderated By: Michelle Tocher, EY
Coffee Beak - Exhibits Open
Concurrent Sessions - choose one of the following:
Defeating Assessments Using the Reasonable Care Standard - Penalties and Assessment Periods
Speaker: Kimberley Cook, Thorsteinssons LLP
An Update on Customs
Today’s global trade environment is undergoing a series of tectonic shifts, creating some of the highest levels of uncertainty in years. With the signing of the United States-Mexico-Canada Agreement on November 30th 2018, the treaty, casually dubbed NAFTA 2.0 encompasses one of the world’s largest free trade zones and over $1.2 trillion in trade. This will no doubt have massive impacts on large and small scale business across the continent. This also comes at a time when this agreement and its viability is susceptible to the political forces of a US Presidential election. Meanwhile, Canada is continuing to expand its free trade talks, which is creating new opportunities to diversify outside of the U.S. market while also adding to the complexity of existing rules. This session will cover the latest updates on the customs and international trade landscape and help you to better understand the forces Canadian companies are facing when planning their international supply chains.Speaker: Joy Nott, KPMG
Concurrent Sessions - choose from the following:
The New Rules Related to Holding Companies
Speaker: Brent Murray, PwC
An Update on QST
Speakers: Shelley Smith, BDO Canada LLP; Mario Seyer, PwC
Nexus Issues - Examples from Canada and the US
Provincial and state governments are seeking ways to force non-resident sellers to collect their respective sales taxes on sales to their residents. This is particularly true in the United States following their Supreme Court decision in South Dakota v. Wayfair, Inc. in 2018. This session will discuss the factors for Canadian businesses to consider in light of Wayfair and provincial sales tax registration requirements using examples. It will also discuss the broader implications of registering to collect a particular sales tax including such issues as gross receipts, income taxes and other legislative requirements. Rosemary Anderson, Thorsteinssons LLP; Ted Bernert, BakerHostetler
Rosemary Anderson, CPA, CA
Claim Me if You Can - Financial Institutions and ITCs
Speakers: Danny Cisterna and Simon Douville, Deloitte
Coffee Break - Exhibits Open
Case Law Update
This session will provide an update on the latest important GST/HST cases.Speakers: D'Arcy Schieman and Al-Nawaz Nanji, Osler, Hoskin & Harcourt LLP
Managing a CRA Audit
This informative panel discussion will cover a range of topics that provide insight in the operational and risk assessment processes that guide CRA audits. Discussion will focus on increasing understanding of the roles within the compliance spectrum, the relationship between headquarters and tax services offices, the proposal process, $5M referrals and reviews, and how taxpayers can facilitate the audit experience. Other specialized topics that may be addressed include supporting documentation for Input Tax Credits (ITCs), gross negligence penalties, voluntary disclosures and non-resident issues. Speakers: Paul Lynch, KPMG; Priceela Pursun, CRA
Session Change Break
Financial Services - Have you Arranged for Yourself to be At-Risk?
The provisions in the “financial service” definition continue to spark litigation under the Excise Tax Act. Much of the jurisprudence continues to centre on what constitutes a supply of “arranging for” a financial service and whether that supply is excluded from the definition by virtue of paragraphs (q), (r.2), (r.3), (r.4) or (t).This paper discusses the recent jurisprudential developments in the application of the “financial service” definition, the interaction between the paragraphs, and the difficulties of applying the test developed by the Courts. Speakers: Roxanne Wong, EY; David Robertson, EY Law LLP
The Digital Economy – A Canadian Indirect Taxation Update
This paper will provide an update on the current state of indirect taxation in Canada of the digital economy and electronic commerce, with emphasis on non-resident suppliers of digital goods and services in Canada to businesses and consumers. The paper will consider application of the federal goods and services and harmonized sales taxes, Quebec sales tax (including the specified registration system for non-resident suppliers) and provincial sales taxes. Specific issues to be addressed include characterization of supplies, carrying on business in Canada, and the new GST/HST rules concerning cryptocurrencies. Finally, the paper will conclude with speculation as to both the efficacy of current taxation measures and anticipated future Canadian tax developments relating to the digital economy.Speakers: Craig McDougall and Andrew Bateman, Felesky Flynn LLP
An Update from the CRA
Speaker: Danielle Lafleche, CRA
GST Leaders Update
Duty of Care Owed to Taxpayers
Speakers: Neil Bass and Angelo Gentile, Aird & Berlis LLP
PST Hot Topics
Speaker: Andrew Azmudeh, Deloitte
What's Fair and Reasonable? PSBs and Businesses Making Mixed Supplies
Speakers: Brittany Poon and Mitch LaBuick, BDO Canada LLP
Issues Faced in Real Property
Speaker: Christina Zurowski, Grant Thornton
Provincial PST Panel
Moderated By: Amrita Abraham, ScotiabankPanelists: David Taillon, Government of Manitoba; Michelle Lee, Government of British Columbia; Leslie Jerkovits, Government of Saskatchewan
Post Symposium Workshop: Fundamental Legal Principles for the Commodity Tax Practitioner: A Practical Approach
Fundamental legal principles provide the foundation for the application of commodity tax. Mastering such principles assists the commodity tax practitioner not only in advising on transactions but also in the resolution of disputes with tax authorities and between contracting parties. This workshop will offer a practical approach by applying targeted concepts of trust law, contract law and corporate law to situations encountered daily by practitioners. In addition, key legal concepts including consideration, delivery, indemnification and the legal differences between agreements, purchase orders and invoices will be explored. Participants will leave this session not only with a toolbox of relevant legal principles but also with practical advice on how to apply such principles to their daily practice. Speakers: Thomas Brook and Michael Citrome, EY Law LLP
Thank you to our Advisory Committee
Sania Ilahi (Chair)Ernst & Young LLPAmrita AbrahamScotiabankDavid CardTransCanadaBarbara HoffmannB. Hoffmann Associates Ltd.Alan Kenigsberg OslerBrent MurrayPwCShelley SmithBDO Canada
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.
Rates available until September 20, 2019, or until the room block is full.
Click here to book your accommodations with the CPA Canada group rate
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 5.30 p.m. to 7.30 p.m.
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:
June 2, 2019
This comprehensive two-part course delivers the latest indirect tax resources, techniques and business tools to help you succeed.
This event has multiple dates and locations. See event details for more information.
Join this hackathon and challenge yourself to harness data and technology to disrupt traditional financial analysis. Gather with diverse and innovative professionals and students. Work in teams and win cash for creative ideas.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.