Palais des congrès de Montréal

Montréal Convention Centre – Conference and exhibition centre

1001 Pl. Jean-Paul-Riopelle, Montréal, QC

May 14-15, 2024

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2024 IFA Canada International Tax Conference

This year's North American Region meeting place!

The 2024 IFA Canada International Tax Conference will be a fully in-person event taking place in downtown Montreal (health & safety permitting).

The focus of the program will be international tax issues that are impacted by international cross-border transactions.

Conference Co-Chairs
Laura Gheorghiu, Gowling WLG, Montreal
Ana Maria Mata Zapico, AtkinsRéalis, Montreal

MEXICO ATTENDEES, PLEASE READ CAREFULLY: Effective Feb. 29, 2024, the entry requirements for Mexican citizens travelling on a Mexican passport to Canada have changed and are more restrictive.  Before travelling to Canada by air, Mexican citizens will either need to have an eTA (note that existing eTAs may have automatically expired on February 29), or if they are not eligible for an eTA, they will need to apply online for a Temporary Resident Visa. For further information on the new requirements for Mexican citizens travelling to Canada, see Immigration, Refugees and Citizenship Canada’s overview of the changes. (

2024 IFA Canada International Tax Conference Program

Monday, May 13 | Extracurricular IFA Canada Activity

On Monday, May 13th at 3:30 PM ET join us for an activity being led by members of the IFA Canada council:

Walk and Gawk : Murals of Montreal
Requires the ability to walk at a leisurely pace for up to 1.5-2 hours, with some hill or inclines involved.

Sign-up for this activity is separate from your registration, sign up using the button below!

DAY 1  |  TUESDAY, MAY 14, 2024

7:00 AM – 8:00 AM


8:00 AM –

9:00 AM

In-Depth Workshop

EIFEL (not in Paris)

The purpose of the workshop is to illustrate certain aspects of the EIFEL rules that Canadian multinationals are likely to face. The session assumes an already high understanding of the EIFEL rules and in the hour will cover economic equivalents to interest, foreign tax credits, and how the foreign affiliate regime interacts with the rules.

Joannie Ethier
, EY Law LLP, Montréal
Michael O’Connor, KPMG LLP , Toronto
Elinore Richardson, Canada Revenue Agency, Ottawa

YIN Rapporteur: Anthony Colonna, EY Canada, Montréal

This workshop is an addition to the conference. Please RSVP (complimentary) at registration check-out.

9:00 AM –

9:15 AM


9:15 AM –

10:30 AM

BREAKING NEWS: Current Cases and Developments

Our international panel of experts will discuss recent trends in international taxation, bringing in a perspective from Mexico, the US, and Canada. This interactive panel will highlight a variety of topics including tax treaty developments, permanent establishments, transfer pricing, disclosure rules, economic substance and anti-abuse rules, within the framework of tax controversy issues and current cases.

Moderator: Stephanie de Breyne, Dorel Industries Inc., Montréal

Malya Amghar
, Gowling WLG (Canada) LLP, Montréal
Mariana Eguiarte-Morett, Sánchez Devanny, Mexico
Genevieve Leveille, PWC Canada, Montreal
Melinda R. Phelan, Baker McKenzie, USA

YIN Rapporteur: Christopher J. Lang, Felesky Flynn LLP, Edmonton

Questions from the audience will be addressed at the end of the presentation.

10:30 AM – 

10:50 AM


10:50 AM – 12:00 PM

Pillar Two: The Alphabet Soup of GloBE, IIR, UTPR, QDMTT, STTR, GILTI, FDII, CAMT and BEAT

This panel will discuss the component parts of Pillar Two, GILTI, CAMT and BEAT. This will include an overview of the subject to tax rule, recent developments in the US, Canada and Mexico and at the OECD, as well as a worked example illustrating considerations relevant to the interaction between these rules. Finally, the panel will consider the relevant practical operational considerations for large multinationals.

Moderator: Angelo Nikolakakis, EY Canada, Montréal

Eduardo Brandt
, Creel, García-Cuéllar, Aiza y Enríquez, S.C, Mexico
Brian Ernewein, KPMG Canada, Canada
Megan K. Hall, Eversheds Sutherland, Washington, DC
Valentina Levina, WSP Global, Montréal
John Stokes, Advisor, Tax Treaty Unit, OECD, Paris

YIN Rapporteur: Kathleen Luan, PwC Canada, Toronto

Questions from the audience will be addressed at the end of the presentation.

12:00 PM –
1:30 PM


Keynote Session

Are We There Yet?  A Conversation with Phil West

Keynote Presenter:
Philip West, Partner, Steptoe

1:30 PM – 
2:30 PM

"The Good, the Bad and the Taxing": TP, a North America Perspective

This session will review the latest trends, best practices and concerns regarding transfer pricing for companies operating in Canada, the United States and Mexico.

Moderator: Josephine Scalia, Nestlé Health Science, Montréal

Hernan Allik
, Deloitte Canada, Montréal
Mario Barrera
, Holland & Knight LLP, Mexico
Philippe Hamelin,
Barsalou Lawson Rheault, Montréal
Lionel Nobre, Dell Technologies, Miami
Marc Rousseau
, Savaria, Montréal
Beau Sheil
, Kroll, New York

YIN Rapporteur: Geneviève Charest, Bombardier, Montréal 

Questions from the audience will be addressed at the end of the presentation.

2:30 PM – 
3:30 PM

Show me the Money: Taxation of Employee incentives in Canada, US and Mexico

 A Young IFA Network (YIN) Presentation

We will discuss Canadian, Mexican and US tax considerations in granting incentive awards

Moderator: Graham P. Haynes, Stewart McKelvey, Saint John

Susana Avalos
, Creel, García-Cuéllar, Aiza y Enríquez, S.C, Mexico
Alexandra Carbone
, McCarthy Tétrault LLP, Montréal
Nathan Swartz, PwC, New Jersey

YIN Rapporteur: Geneviève Favreau, McCarthy Tétrault LLP, Montréal

Questions from the audience will be addressed at the end of the presentation.

3:30 PM – 

3:50 PM


3:50 PM –

4:50 PM

Worker Mobility - They want to work from where?!

This panel will discuss tax issues arising from worker mobility. Topics covered will include:

  • Uncertainty and inconsistencies of treatment with respect to the topics of permanent establishment, nexus for taxation and transfer pricing;
  • Management of tax and legal compliance in reflecting multi-location work in payroll systems and corresponding withholding and employer taxes;
  • Recent developments in Canada, the US and the EU; and
  • Recent developments at the UN and OECD.

Moderator: Marc André Gaudreau Duval, Davies Ward Phillips & Vineberg LLP, Montréal

Monique van Herksen, Simmons & Simmons, Amsterdam
Brian Carey-Hill
, AtkinsRealis, Toronto
Jennifer Lee, Davies Ward Phillips & Vineberg LLP, New York
John Stokes, Advisor, Tax Treaty Unit, OECD, Paris
Kimrang Te, EY Canada, Montréal

YIN Rapporteur: Sammy Cheaib, Davies Ward Phillips & Vineberg LLP, Montréal

Questions from the audience will be addressed at the end of the presentation.

4:50 PM 


5:30 PM 

6:30 PM 


9:00 PM 


DAY 2  |  WEDNESDAY, MAY 15, 2024

7:30 AM – 

8:30 AM


8:30 AM – 8:45 AM

IFA Canada Annual General Meeting

8:45 AM – 9:00 AM

IFA 2024 Congress Reports

Subject 1: Finding the Meaning of Nexus for Taxes – Past, Present and Future

National Reporters:
Kim Maguire
, Osler, Hoskin & Harcourt LLP, Vancouver
Ivan Ozai
, Osgoode Hall Law School, Toronto

Subject 2: Practical Approaches to International Tax Dispute Avoidance and Resolution

National Reporters:
Samantha D’Andrea
, EY Law LLP, Montréal
Kelly Ng
, KPMG Law LLP, Toronto

9:00 AM –
10:15 AM

Recent Transactions:
a Local and "Come from Away" Perspective

The panel will provide an overview of Canadian, US and Mexican select income tax considerations in the context of recent cross-border M&A transactions and will share insight on select global developments impacting cross-border structuring.

Moderator: Marie-Emmanuelle Vaillancourt, Davies Ward Phillips & Vineberg LLP, Montréal

Kendall Fisher, Dorsey & Whitney LLP, Seattle, USA
Elizabeth González Gasca
, White and Case LLP, Mexico City
Martin Legault
, Fasken, Montréal
John Leopardi
, Blake, Cassels & Graydon LLP, Montréal

YIN Rapporteur: Marc Sakic, CAE Inc., Montréal

Questions from the audience will be addressed at the end of the presentation.

10:15 AM – 
10:30 AM


10:30 AM –
11:30 AM

Hybrid Mismatch Rules: What's Cooking?

This panel will review certain aspects of Canada’s proposed Hybrid Mismatch Arrangements legislation, with a discussion of the most recent updates included in Bill C-59, and examples involving selected interpretive and policy issues as well as practical considerations.

Moderator: Amanda Heale, Osler, Hoskin & Harcourt LLP, Toronto

Timothy Barrett
, PWC Canada, Toronto
Mark Dumalski
, Deloitte Canada, Ottawa
Kaitlin Gray
, Osler, Hoskin & Harcourt LLP, Calgary
Seth Lim
, PwC Law LLP, Toronto
Sabrina Wong
, KPMG Law LLP, Toronto

YIN Rapporteur: Karl Degré, KPMG Canada, Montréal

Questions from the audience will be addressed at the end of the presentation.

11:30 AM – 
12:30 PM


12:30 PM –
1:30 PM

Amended GAAR: What you Need to Know!

In this session, panelists will discuss recent amendments to the Canadian GAAR and the practical implications of these changes for tax planning and disputes going forward. The discussion will focus on the new economic substance test, by reference to lessons learned from other jurisdictions, and will compare and contrast the GAAR with the Multilateral Instrument “principle purpose test”.

Moderator: Laurie Goldbach, Borden Ladner Gervais LLP, Calgary

Anu Koshal, McCarthy Tétrault LLP, Toronto
Martha Alicia Ruelas Muñoz,
Sánchez Devanny, Mexico
Pooja Mihailovich
, Osler, Hoskin & Harcourt LLP, Toronto
John Sorensen
, Gowling WLG (Canada) LLP, Toronto

YIN Rapporteur: Razvan Rusu, Noctua Legal Inc., Montréal

Questions from the audience will be addressed at the end of the presentation.

1:30 PM – 
1:50 PM


1:50 PM –
2:35 PM 

CRA Roundtable

Derek Chiasson
, Norton Rose Fulbright, Montreal
Melissa Dorsaint
, CAE Inc., Montréal

Yves Moreno
, Director, International Division, CRA Income Tax Rulings Directorate
Ina Eroff (she/her), Acting Manager, International Division, CRA Income Tax Rulings Directorate

2:35 PM – 
3:00 PM

The Role of the International Tax Division in the Audit of International Transactions

Jess Johns (they/them), Manager, International Technical Issues Section – Ontario/West, International Tax Division, International and Large Business Directorate, Compliance Programs Branch, Canada Revenue Agency

3:00 PM – 
4:00 PM

Finance Roundtable

Update from Department of Finance officials on various international tax issues and projects from a Canadian perspective.

Sarah Chiu, Felesky Flynn LLP, Calgary
John J. Lennard
, Stikeman Elliott LLP, Toronto

Alexandra MacLean
, Special Advisor, Tax Policy Branch, Department of Finance Canada 
Stephanie Smith
, Senior Director, Tax Treaties, Department of Finance Canada 

4:30 PM –
7:00 PM  


The Women of IFA Network (WIN) is hosting a reception in connection with the IFA Canada Conference. WIN invites you to join for a drink, talk to some great women, and make lasting connections!

5:00 pm – 5:45 pm

During the reception join us for a fireside chat with Melinda R. Phelan, Baker McKenzie (Dallas), Josephine Scalia, Nestlé Health Science (Montréal) and Elinore Richardson, Canada Revenue Agency (Ottawa).

Please ensure you RSVP for this event as part of your registration checkout in order to attend.