2018 Conference Materials

YIN Rapporteur
Summary

This presentation will review issues applicable to partnerships in the international context.

Topics covered will include:

– the nature and classification of partnerships in a cross-border context

– Canadian tax implications where a partnership is investing inbound into Canada including thin capitalization rules, withholding taxes, applicability of tax treaties, the foreign affiliate dumping rules and taxable Canadian property implications

– selected Canadian tax issues to consider where a partnership with Canadian partners will be investing in a non-Canadian corporation

YIN Rapporteur:
Brian Milne, Norton Rose Fulbright Canada LLP, Calgary

Presenters:
Michael Dolson, Felesky Flynn LLP, Edmonton

Dan Jankovic, Blake, Cassels & Graydon LLP, Calgary

Janette Pantry, Ernst & Young LLP, Vancouver

YIN Rapporteur
Summary

This panel will focus on the practical issues of cross-border cash pooling arrangements in Canada including:

– What cash pooling means from a tax technical and treasury standpoint;

– How companies are currently navigating the existing Canadian tax rules and the challenges they face when conducting cross-border cash pooling in Canada; and

– Potential legislative and/or practical solutions that may allow Canadian corporations to cross-border cash pool.

YIN Rapporteur:
Yufei Ho, PwC Canada, Toronto

Presenters:
Ari Morris, Global Treasury Partners Ltd., Vancouver

Anu Nijhawan, Bennett Jones LLP, Calgary

Jim Samuel, KPMG LLP, Calgary

POWERPOINT

YIN Rapporteur
Summary

OECD Digital Economy Report

Foreign Affiliate Update
– Budget Announcements
– Recent Technical Interpretations of Interest

Current Compliance Issues
– Budget Announcements
– Voluntary Disclosure Program
– Managing Information Returns

YIN Rapporteur:
Jared Mackey, Bennett Jones LLP, Calgary

Presenters:
Brett Anderson, Felesky Flynn LLP, Calgary

Shannon Baker, Cenovus Energy Inc., Calgary

Pierre Bourgeois, Raymond Chabot Grant Thornton LLP, Montreal

Steve Suarez, Borden Ladner Gervais LLP, Toronto

YIN Rapporteur
Summary 

This panel will discuss recent trends and developments in Canadian cross-border M&A. The panelists will present an overview of recent Canadian cross-border M&A transactions and will discuss practical structuring issues arising in connection with cross-border transactions, as well as current trends and considerations relating to investments in, and exit from, Canada.

YIN Rapporteur:
Marie-Soleil Landry, McCarthy Tétrault LLP, Montreal

Presenters:
Carrie Brandon Elliot, Contributing Editor, Tax Analysts, Tax Notes International

Siobhan Goguen, Felesky Flynn LLP, Calgary

Dr. Kenneth McKenzie, University of Calgary, Calgary

Paul Seraganian, Osler, Hoskin & Harcourt LLP, New York

YIN Rapporteur
Summary

This panel will discuss recent developments in the European Union and Mexico including the EU response to the digital economy, mandatory disclosure, Brexit and new gateways to the European Union, country responses to the Multilateral Instrument and the impact of trade agreements on taxation and limitation of benefit provisions.

YIN Rapporteur:
Monica Cheng, Blake, Cassels & Graydon LLP, Calgary

Presenters:
Marja de Best, Loyens & Loeff, Netherlands

Alan Connell, Eversheds Sutherland, Ireland

Ricardo Leon Santacruz, Sanchez DeVanny Eseverri, S.C., Mexico

Amanda Tickel, Deloitte LLP, London, UK

POWERPOINT

POWERPOINT 

YIN Rapporteur
Summary

The Tax Directors’ Roundtable will discuss the challenges of international tax planning in the current global environment, managing the compliance burden and tax provision when rules keep changing, and the impact of rapidly changing technology on the tax function.

YIN Rapporteur:
Polly Savage, Husky Energy Inc.,Calgary

Presenters:
Matt Billings, Duff & Phelps, Toronto

Deirdre Choate, Husky Energy Inc., Calgary

Jonathan Greb, Baytex Energy Corp., Calgary

Annette Pilipiak, Nutrien, Saskatchewan

Steve Saunders, ATCO Ltd., Calgary

YIN Rapporteur
Summary

This panel will discuss recent trends and developments in Canadian cross-border M&A. The panelists will present an overview of recent Canadian cross-border M&A transactions and will discuss practical structuring issues arising in connection with cross-border transactions, as well as current trends and considerations relating to investments in, and exit from, Canada.

YIN Rapporteur:
Corinne Grigoriu, Osler, Hoskin & Harcourt LLP, Calgary

Presenters:
Nancy Diep, Blake, Cassels & Graydon LLP, Calgary

Jennifer Hanna, MNP LLP, Calgary

Michael Kandev, Davies Ward Phillips & Vineberg LLP, Montreal

Angelo Nikolakakis, Ernst & Young Law LLP, Montreal

YIN Rapporteur
Summary

This session will cover the following topics:

– Change in the CFC rules (attribution and definition of “U.S. shareholder”)

– GILTI

– Choice of entity for inbound investment

– Impact of tax reform on M&A structures and repatriation of profits

– Self initiated adjustments and Voluntary disclosures for transfer pricing. The potential double tax under Mutual agreement procedure between CRA and IRS

YIN Rapporteur:
Laura Gheorghiu, Gowling WLG (Canada) LLP, Montreal

Presenters:
Jim Barry, Mayer Brown, Chicago

Kevin Colan, Osler, Hoskin & Harcourt LLP, New York

Todd Schroeder, Norton Rose Fulbright, Dallas

YIN Rapporteur
Summary

YIN Rapporteur:
Wade Ritchie, Bennett Jones LLP, Calgary

Presenters:
Dave Beaulne, Department of Finance, Ottawa
Brian Ernewein, Department of Finance, Ottawa

Added on 05/11/18

Presenters:
Milled Azzi, CPA, CA, Director, International Division, Income Tax Rulings Directorate, Legislative Policy and Regulatory Affairs Branch

Lori Carruthers, CPA, CA, Manager, International Division, Income Tax Rulings Directorate, Legislative Policy and Regulatory Affairs Branch