International Fiscal Association Canada 1Canada-Flag-Maple-Leaf

2018 Lectureship Series

 

The Multilateral Instrument and Canada's Tax Treaties

 


 Lecturer:


David G. Duff, Professor and Director LLM in Taxation Program
Peter A. Allard School of Law | The University of British Columbia


 

Lectureship Dates |  Registration FeesSchedule

 



The signature of the Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting (the MLI) has been described as “an historical turning point in the area of international taxation” which introduces a third layer of tax rules for the taxation of cross-border transactions in addition to domestic tax law and bilateral tax treaties.


This lecture will provide a comprehensive overview of:

•    the MLI and its implications for international taxation in Canada
•    reviewing the origins of the MLI in the OECD’s base erosion and profit shifting (BEPS) project
•    the general structure and mechanics of the MLI
•    key substantive provisions of the MLI (particularly the minimum standards on treaty abuse in Articles 6 and 7)
•    the impact of the MLI on Canada’s bilateral tax treaties
•    the possible future of the MLI and its relationship to the OECD Model Convention and Commentaries.


  Schedule  


  7:30 AM - 8:30 AM

   Registration and Breakfast

  8:30 AM - 12:30 PM

   Lectureship: The Multilateral Instrument and Canada's Tax Treaties




  Nationwide Lectureship Dates   


  VANCOUVER

 Monday, January 22, 2018
 |    Save the Date
Pan Pacific Vancouver
300 - 999 Canada Place, Vancouver V6C 3B5

  CALGARY

 Tuesday, January 23, 2018
 |    Save the Date
Calgary Marriott Downtown Hotel
110 9th Avenue SE, Calgary T5G 5A6

  OTTAWA

 Friday, January 26, 2018
 |    Save the Date
Sheraton Ottawa Hotel
150 Albert Street, Ottawa K1P 5G2

  TORONTO

 Monday, January 29, 2018
 |    Save the Date Pantages Hotel Downtown Toronto
200 Victoria Street, Toronto M5B 1V8

  MONTREAL

 Friday, February 2, 2018
 |    Save the Date Hyatt Regency Montreal
1255 Jeanne-Mance Street, Montreal H5B 1E5

 

 

Email This email address is being protected from spambots. You need JavaScript enabled to view it. with any questions

 

Registration Fees  
Provincial taxes apply to the listed registration fees
  Member Non-Member Registration + Membership Special 1
Regular
Régulier
$190
$275 $290
Prof./Govt
Prof./Gouv
$60
$90 $150
Young Member 2
Jeune membre
$60
$90 $150

Student
Étudiant

$10 $25 $80
 


1
Special: Registration + 2018 IFA membership / Spéciale: Inscription + adhésion 2018 de l’IFA

 

2 YM/JM: Young Members are those 29 and under on January 1, 2018. New members, please provide your date of birth to This email address is being protected from spambots. You need JavaScript enabled to view it.

 

 

1,2  Special Offers valid for new members only / Offre spéciale valuable pour les nouveaux membres seulement

 

Membership: You can view membership rates or renew your membership by downloading the PDF registration form, or online by clicking here.

 


Provincial tax rates
  


Alberta: 5% GST

British Columbia: 5% GST

Quebec: 9.975% QST and 5% GST

Ontario: 13% HST