2016 Program

Centre Mont-Royal | 2200 Mansfield Street, Montreal Quebec

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Michael N. Kandev, Davies Ward Phillips & Vineberg LLP, Montreal
Julie Vézina, PricewaterhouseCoopers Associates, Montreal

  Thursday, May 26, 2016

Registration and Breakfast

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8:30   Opening Remarks
 8:40   IFA 2016 Congress Reports
  Subject 1:  Dispute Resolution Procedures in International Tax Matters
  Presenters: Dale Hill, Gowling WLG, Ottawa
    Margaret Nixon, Deloitte Tax Law LLP, Toronto
  Subject 2:  The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation
  Presenters: Drew Morier, Osler, Hoskin & Harcourt LLP, Calgary
    David Duff, Faculty of Law, University of British Columbia, Vancouver
9:00   Global Tax Developments: The World After BEPS

Sponsored by: 

Stikeman Elliott



Phil Halvorson, Ernst & Young LLP, Toronto


YIN Rapporteur:

Julie Picard, Ernst & Young LLP, Montreal

  Presenters: Brian Ernewein, Department of Finance, Ottawa
    Allison Christians, McGill University Faculty of Law, Montreal
    Peter van Dijk, PricewaterhouseCoopers LLP, Toronto
    Sue Wooles, Bank of Montreal, Toronto

Refreshment Break

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10:45   Canadian Inbound and Outbound Developments
    This panel will focus on recent developments affecting inbound and outbound transactions with particular emphasis on the issues and anomalies related to the application of the 2016 federal budget measures extending the back-to-back (B2B) loan rules to the shareholder loan rules as well as rents and royalties, and amendments to section 212.1. The panel will also examine a selection of recent case law and technical interpretations/administrative positions addressing various issues in the inbound and outbound contexts, such as cash pooling, thin capitalization and hybrid instruments. 

Michael J. Franko, SNC-Lavalin Inc., Montreal


YIN Rapporteur:

Christina Georgaklis, Osler, Hoskin & Harcourt, Montreal

  Presenters: Ken Buttenham, PricewaterhouseCoopers LLP, Toronto
    Mark Brender, Osler, Hoskin & Harcourt LLP, Montreal
    Angelo Nikolakakis, EY Law LLP, Montreal
    Jonathan Willson, Stikeman Elliott LLP, Toronto
12:00   Luncheon and Address

Special guest speaker:
Luc Vallée,
Chief Strategist at Laurentian Bank Securities


Sponsored by:

Norton Rose

1:30   Transfer Pricing – Getting BEPS-Ready from an Industry Perspective
    The BEPS Action Plan will impact the tax compliance process of multinational companies. This session will present to you the industry perspective with respect to these compliance-related challenges. Our presenters will describe how they prepare for BEPS, why they need to outsource and how far they will go. 

Jean-Pierre Vidal, HEC Montréal, Montreal



YIN Rapporteur: 

Kevin Bianchini, Borden Ladner Gervais LLP, Montreal

  Presenters: Lydie Marin, BRP, Montreal
    Barbara E. Oberleitner, WSP | Parsons Brinckerhoff, Montreal
2:30   US Developments and Implications for Canadian Tax Planning
    This panel will discuss recent significant US income tax developments and consider some of the implications for Canadians.  The discussion will include: (1) the new FIRPTA rules and specifically how they apply to Canadian pension plans, (2) the sweeping changes to the proposed debt versus equity characterization Treasury Regulations under Section 385 of the Internal Revenue Code involving Canadian entities in both an inbound and outbound context, (3) the more stringent inversion rules which are intended to prevent impermissible fattening-up of Canadian (and other foreign) acquirers, (4) the introduction of  Treasury Regulations dealing with gain and/or income recognition when a US person transfers certain property to a partnership that has foreign partners, (5) changes to the IRS’ audits of Partnerships, and (6) certain aspects of the US model treaty released in February 2016. 

Stephen Bowman, Bennett Jones LLP, Toronto


YIN Rapporteur:

Christopher Montes, Felesky Flynn LLP, Calgary

  Presenters: Siobhan Goguen, Felesky Flynn LLP, Calgary
    Abe Leitner, Goulston & Storrs PC, New York
    Michael J. Miller, Roberts & Holland, New York

Refreshment Break

Sponsored by:

bennettjones 2

4:00   Government Roundtables
  Moderators: Claire Kennedy, Bennett Jones LLP, Toronto

Brian Mustard, BCE Inc., Montreal

  YIN Rapporteur:  Kabir Jamal, Goodmans LLP, Toronto
  Government Representatives:   Dave Beaulne, Canada Revenue Agency, Ottawa
  Brian Ernewein, Department of Finance, Ottawa
    Terry Young, Canada Revenue Agency, Ottawa



Cocktail reception – Picasso Foyer, Sofitel Hotel


Dînner – Picasso Ballroom, Sofitel Hotel


Sponsored by:

BM Logo Wordmark Black BLG Norton Rose PricewaterhouseCoopers



YIN After Party – BierMarkt | 1221, Boulevard René-Lévesque , Montréal, Québec, H3G 1T1 | Directions



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  Friday May 27, 2016

Registration and Breakfast

Sponsored by:

8:00   IFA Canada Annual General Meeting
8:15   Dispute Resolution in International Tax Matters
    The panel will discuss recent cases of interest as well as recent and upcoming trends in tax litigation matters involving Canada’s international tax system.

Maryse Mayer, Université Laval, Quebec

  YIN Rapporteur: Joanna Lozowik, Torys LLP, Montreal
  Presenters: Olivier Fournier, Deloitte Tax Law LLP, Montreal
    Martha MacDonald, Torys LLP, Toronto
    Simon Petit, Ministère de la Justice, Montreal
9:00   Recent Cases

Ron Durand, Stikeman Elliott LLP, Toronto

  YIN Rapporteur: Philippe Kattan, Stikeman Elliott, Montreal
  Presenters: Ryan Rabinovitch, McCarthy Tétrault LLP, Montreal
    Chris Steeves, Fasken Martineau DuMoulin LLP, Toronto
9:30   Recent Cross Border Mergers and Acquisitions     
    The panel will discuss recent trends and developments in Canadian cross-border M&A.  The discussion will include an overview of current cross-border structuring issues in M&A transactions, a discussion of practical deal negotiation issues arising in connection with the s.88(1)(d) basis “bump” and an update on structuring considerations for transactions in U.S. real estate involving Canadian REITs. 

Lynn Moen, Walton Global Investments Ltd., Calgary


YIN Rapporteur:

Alexandra Carbone, Blake, Cassels & Graydon LLP, Montreal

  Presenters: Chris Anderson, Davies Ward Phillips & Vineberg LLP, Toronto
    Andrew Spiro, Blake, Cassels & Graydon LLP, Toronto
    Steve Suarez, Borden Ladner Gervais LLP, Toronto
10:15   Refreshment Break
10:30   Cross-Border IP Planning Post-BEPS    
    This panel will focus on the implications of the BEPS Action Plan on cross-border intellectual property planning. In particular, the panel will discuss the potential impact of Action 5 (Countering Harmful Tax Practices) and Actions 8-10 (Aligning Transfer Pricing Outcomes with Value Creation) on existing and future IP regimes from a multijurisdictional perspective, including through the use of Ireland, Switzerland and other jurisdictions. The panel will also examine potential issues arising in connection with the application of the BEPS transfer pricing recommendations to intangibles. Finally, the panel will address certain Canadian tax considerations relating to the transfer of IP back to Canada.

Sponsored by: 



Patrick Marley, Osler, Hoskin & Harcourt LLP, Toronto


YIN Rapporteur:

David Wilson, Osler, Hoskin & Harcourt, Montreal

  Presenters: Robert Desax, Walder Wyss Ltd., Zurich, Switzerland
    Marc Desrosiers, Thomson Reuters, New York
    Peter Maher, A&L Goodbody, Dublin, Ireland
    Heather O’Hagan, KPMG LLP, Toronto 
11:45   Buffet Lunch/Close

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