Montréal Convention Centre – Conference and exhibition centre
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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. (https://www.canada.ca/en/immigration-refugees-citizenship/campaigns/eta-work-visa-mexico.html)
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!
7:00 AM – 8:00 AM
8:00 AM –
9:00 AM
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.
Speakers:
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
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
Speakers:
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
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
Speakers:
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
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
Speakers:
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
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
Speakers:
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
This panel will discuss tax issues arising from worker mobility. Topics covered will include:
Moderator: Marc André Gaudreau Duval, Davies Ward Phillips & Vineberg LLP, Montréal
Speakers:
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
7:30 AM –
8:30 AM
8:30 AM – 8:45 AM
8:45 AM – 9:00 AM
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
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
Speakers:
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
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
Speakers:
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
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
Speakers:
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
Moderators:
Derek Chiasson, Norton Rose Fulbright, Montreal
Melissa Dorsaint, CAE Inc., Montréal
Speakers:
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
Speaker:
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
Update from Department of Finance officials on various international tax issues and projects from a Canadian perspective.
Moderators:
Sarah Chiu, Felesky Flynn LLP, Calgary
John J. Lennard, Stikeman Elliott LLP, Toronto
Speaker:
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.
© International Fiscal Association (Canadian Branch) 2021. All rights reserved.
