Moderator
Heather DiGregorio, BD&P Law, Calgary
Speakers
Shane Beirnes, KPMG Canada, Calgary
Shiraj Keshvani, PwC Canada, Toronto
Peter Macdonald, Osler, Hoskin & Harcourt LLP, Ottawa
YIN Rapporteur: Zach Thacker, Bennett Jones LLP, Calgary
136 8 Ave SE, Calgary, AB T2P 0K6
Please reach out to us to make a sponsorship inquiry.
The 2026 IFA Canada International Tax Conference will be held in person in downtown Calgary at the Calgary TELUS Convention Centre. Please note that there will be no webcast or virtual attendance option.
The program will focus on international tax issues arising from cross-border transactions, with an emphasis on issues of particular relevance to Canadian practitioners, including current developments and practical implications.
Conference Co-Chairs:
Marshall R. Haughey, Bennett Jones LLP, Calgary
Kim Wood, Enbridge, Calgary
8:00 AM – 9:00 AM
Registration desk is open! Check-in with us to pick up your badge.
9:00 AM –
9:10 AM
9:10 AM –
10:15 AM
A discussion of recently released tax decisions of particular relevance in the Canadian and international tax context.
Moderator
Carrie Smit, Goodmans LLP, Toronto
Speakers
Martha MacDonald, Torys LLP, Toronto
Pooja Mihailovich, Blake, Cassels & Graydon LLP, Toronto
Élisabeth Robichaud, Davies Ward Phillips & Vineberg LLP, Montréal
Sophie Virji, Bennett Jones LLP, Calgary
YIN Rapporteur: Marie-Maude Lefebvre, MNP LLP, Montreal
10:15 AM –
10:35 AM
10:35 AM –
11:20 AM
Budget 2025 provides for an update of the transfer pricing rules to “best achieve consistency” with the 2022 OECD Transfer Pricing Guidelines. This moves the OECD standards from persuasive guidance to a binding interpretive framework in Canadian law and imposes numerous new standards and guardrails for compliance.
Presenters will summarize the proposed changes and discuss the practical implications and interpretive challenges in applying the updated rules, as well as changes to documentation and reporting requirements.
Moderator
Jonathan Greb, Baytex Energy Corp., Calgary
Speakers
André R. Bergeron, Gowling WLG, Ottawa
Tara Di Rosa, EY Canada, Toronto
Christine Ramsay, Deloitte Canada, Toronto
YIN Rapporteur: Sophie Tian, Enbridge Inc., Calgary
11:20 AM –
12:05 PM
• Panel will discuss how the Budget 2025 updates will impact taxpayer certainty as well as decisions around dispute resolution, including implications for TP audit risk, appeals and litigation considerations, the use of APAs, and Competent Authority applications.
• Hear perspectives from Australia, New Zealand, and the United Kingdom, where similar legislation is already in place.
Moderator
Heather DiGregorio, BD&P Law, Calgary
Speakers
Shane Beirnes, KPMG Canada, Calgary
Shiraj Keshvani, PwC Canada, Toronto
Peter Macdonald, Osler, Hoskin & Harcourt LLP, Ottawa
YIN Rapporteur: Zach Thacker, Bennett Jones LLP, Calgary
12:05 PM –
1:35 PM
Keynote Session
Canada’s productivity challenge and opportunity
Keynote speaker to provide insightful perspectives on the current state of Canada’s competitiveness in light of policy decisions (including tax policy decisions) vis-à-vis other jurisdictions globally.
Keynote Speaker: Robert Palter, McKinsey, Toronto
1:35 PM –
2:35 PM
• Panel will review the recent US tax changes, including US Tax Cuts and Jobs Act (TCJA), Inflation Reduction Act (IRA), and One Big Beautiful Bill (OBBB), focusing on implications for US inbound investment and intended impact on US competitiveness.
• Canadian and Mexican practitioners to provide insight into their latest tax policy environment and recent legislative changes related to capital investment competitiveness.
• Panel will review US, Canadian and Mexican perspectives on tax competitiveness given recent international developments.
• Panelists to comment on tax reform opportunities in their jurisdiction.
Moderator
Sarah S. Chiu, Felesky Flynn LLP, Calgary
Speakers
Ryan Carney, Vinson & Elkins LLP, Houston, USA
Brian Ernewein, Senior Advisor, National Tax, KPMG Canada
Fred O’Riordan, National Leader, Tax Policy, EY Canada, Ottawa
Juan Carlos Pérez Peña, Pérez Góngora y Asociados (PGA), Monterrey, Mexico
YIN Rapporteur: Reya Manerikar, Osler, Hoskin & Harcourt LLP, Calgary
2:35 PM –
3:35 PM
• As the last Canadian tax conference to be held before the filing deadline, panelists to provide a discussion of the latest challenges and technical interpretations encountered in preparing for compliance along with best practices.
• Update on latest news from the OECD, including status of implementation of the G7 agreement regarding the side-by-side approach.
Moderator
Tyler Lewis, TC Energy, Calgary
Speakers
Shawn M. Brade, KPMG Canada, Calgary
Shirley Chiu, Deloitte Canada, Vancouver
Daniel Downie, McCarthy Tétrault LLP, Calgary
Patrick Marley, Osler, Hoskin & Harcourt LLP, Toronto
YIN Rapporteur: Dariia Kudenko, EY Canada, Montreal
3:35 PM –
3:55 PM
3:55 PM –
5:00 PM
• Panelists will provide new perspectives (academic and practical) on the application of the principal purpose test (PPT), the use of tax treaties post-MLI and Alta Energy, and recent global developments in the application of the PPT, including international case law and any updates regarding the interpretation of beneficial ownership.
• Panelists will be virtually joined by a member of CRA’s Treaty Abuse Prevention (TAP) Committee to discuss the Committee’s structure, mandate, and process, as well as its views on substance requirements to satisfy the PPT, particularly with respect to holding companies in treaty jurisdictions.
Moderator
Michael N. Kandev, Davies Ward Phillips & Vineberg LLP, Montréal
Speakers
Angelo Nikolakakis, EY Law LLP, Montréal
E. Rebecca Potter, Thorsteinssons LLP, Toronto
Shawn D. Porter, Deloitte Canada, Toronto
Jonathan S. Schwarz, Temple Tax Chambers, London
YIN Rapporteur: Peiyu Dai, PwC Canada, Toronto
5:00 PM
5:15 PM
6:15 PM
8:30 PM
8:00 AM – 9:00 AM
9:00 AM – 9:15 AM
9:15 AM – 9:30 AM
Subject I: Taxation of Royalties
Subject II: Tax and the Energy Transition
9:30 AM –
10:30 AM
In late 2025, the OECD published long-awaited updates to the commentary on the Model Tax Convention. The panel will review the changes that relate to the permanent establishment (PE) definition due to remote work and to natural resources extraction. Beyond the PE definition, the panel will discuss select other international tax challenges presented by remote work.
Moderator
Malya Amghar, Gowling WLG, Montréal
Speakers
Brendan Festeryga, McCarthy Tétrault LLP, Toronto
Aleeza Jawed, PwC Canada, Toronto
Joelle Kabouchi, Borden Ladner Gervais LLP, Toronto
David Labrèche, EY Canada, Montréal
YIN Rapporteur: Tyler Warchola, McCarthy Tétrault LLP, Calgary
10:30 AM –
11:30 AM
• Panelists will work through recent transactions of interest involving international tax elements.
• If there are not sufficient specific recent transactions, panelists will work through one or more fact patterns reflecting trending transaction types with international tax elements.
Moderator
Christopher Steeves, Fasken, Toronto
Speakers
Tera Li Parizeau, Cassels Brock & Blackwell LLP, Toronto
Matthew McLellan, PwC Canada, Calgary
Anthony V. Strawson, KC, Felesky Flynn LLP, Calgary
Philip B. Ward, Bennett Jones LLP, Toronto
YIN Rapporteur: Sarah Ykema, KPMG Canada, Calgary
11:30 AM –
12:30 PM
12:30 PM –
1:30 PM
This session will analyze inbound investment from the perspective of nation building and technology sovereignty projects in Canada, including considering TCP, EIFEL and hybrid mismatch rules, the use of flow-through shares and other commercial realities (e.g. use of tax insurance).
Moderator
Laura Gheorghiu, Gowling WLG, Montréal
Speakers
Kat Ashton, EY Canada, Calgary
Siwei Chen, Borden Ladner Gervais LLP, Calgary
Gordon Masson, Stikeman Elliott LLP, Calgary
YIN Rapporteur: Xin Jiang, Gowling WLG, Toronto
1:30 PM –
2:15 PM
At this CRA Roundtable, the Canada Revenue Agency will address pre-selected questions on a range of income tax matters. The discussion is intended to provide guidance, clarification, and perspectives on interpretative issues relevant to tax professionals.
Moderators
Marc André Gaudreau Duval, Davies Ward Phillips & Vineberg LLP, Montréal
Jennifer Hanna, McLeod Law LLP, Calgary
2:15 PM –
2:35 PM
2:35 PM –
3:05 PM
Panelists will provide an overview of the January 29, 2026, legislative proposals to expand the scope of Canada’s hybrid mismatch rules, including new rules addressing reverse hybrid arrangements, disregarded payment arrangements, hybrid payer arrangements and imported hybrid arrangements.
Speakers
Ian Bradley, PwC Law LLP, Toronto
Jeffrey Shafer, Blake, Cassels & Graydon
YIN Rapporteur: Evan Raymer, Felesky Flynn LLP, Calgary
3:05 PM –
3:45 PM
Moderators
Julie D’Avignon, Stikeman Elliott LLP, Calgary
John J. Tobin, Torys LLP, Toronto
Speakers
Trevor McGowan, Department of Finance, Ottawa
3:45 PM
4:00 PM –
5:30 PM
The Women of IFA Network (WIN) is hosting a reception in connection with the IFA Canada Conference. WIN invites you to join us for drinks, conversation, and connection with women in international tax. All are welcome.
Please ensure you RSVP for this event as part of your registration checkout in order to attend. Space is limited.