2021 International Tax Conference and North American Region Meeting

▼ NORTH AMERICAN REGION MEETING PROGRAM (MAY 3)

▼ NETWORKING EVENT (MAY 3)

▼ IFA CANADA TAX CONFERENCE PROGRAM (MAY 4-5)

▼DAY 1   |  ▼DAY 2   |  ▼AGM

MONDAY, MAY 3, 2021

All times are listed in Eastern Daylight Savings Time (UTC -4)

 12:00 PM –

 12:10 PM

12:10 PM –

 1:25 PM

Including
(i) a brief update on recent relevant cross-border developments in each of the three countries; and
(ii) each country’s response (current or anticipated) to the OECD BEPS/Pillars initiatives.

Moderator: Laura Gheorghiu, Gowling WLG, Montreal

Speakers:
Gregg Benson, Davies Ward Phillips & Vineberg LLP, New York
Ronald Nobrega, Fasken, Toronto
Omar Zuñiga, Creel García Cuellar, Mexico City

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

__SESSION SPONSORS

 1:25 PM – 1:35 PM       BREAK

 1:35 PM –

 2:50 PM

A panel discussion regarding the current state of cross border M&A involving Canada, Mexico and the US. Particular attention will be paid to the evolving tax landscape in each country. The panel will include a review of transactions involving at least two of the three countries.

Moderator: Devon Bodoh, Weil Gotshal & Manges, New York

Speakers:
Ricardo Rendón, Chevez Ruíz Zamarripa, Mexico City
Paul Stepak, Blake, Cassels & Graydon LLP, Toronto
Candice Turner, Grant Thornton LLP, New York

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

__SESSION SPONSORS

 2:50 PM – 3:00 PM       BREAK

3:00 PM

 4:15 PM

Including a discussion of the Canadian Cameco and Agra City cases, the US Coca-Cola case, changes Canada’s transfer pricing legislation, etc.

Moderator: Michael Kandev, Davies Ward Phillips & Vineberg LLP, Montreal

Speakers:

Peter Macdonald, Osler, Hoskin & Harcourt LLP, Ottawa
Lauren Ann Ross, Covington & Burling LLP, Washington
Charikleia “Harili” Tsoukia, EY, Greater Mexico City

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

__SESSION SPONSORS

 4:15 PM – 4:25 PM       BREAK

4:25 PM –

 5:40 PM

Including personal and corporate issues such as residence, PE etc.

Moderator: Laura Rodriguez Berron, Deloitte LLP, Mexico City

The COVID-19 emergency has affected the lives of many people and business around the globe around, with tax administrations and taxpayers taking different actions to navigate the new economic difficulties. This panel will discuss the challenges taxpayers are facing today on cross-border transactions, specially cash flow problems that trigger a need for repatriation, and the practical actions taken from a Canadian, Mexican and US tax perspective. Likewise, we will discuss the measures that the tax administrations of the three different countries have taken to ease the burdens on taxpayers and provide for new opportunities to support business.

Speakers:
Mark Dumalski, Deloitte LLP, Ottawa
Kevin M. Jacobs, Alvarez & Marsal Taxand, Washington
Ana Paula Jiménez, PwC, Mexico City

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

__SESSION SPONSORS

 5:45 PM

IFA Joint Networking Event 

North America Region Meeting & IFA Canada Tax Conference

Attendees from both the North American Region Meeting and the IFA Canada Tax Conference are invited to connect with your peers in virtual break-out rooms hosted by IFA Canada Council Members.

►Details and RSVP here

All times are listed in Eastern Daylight Savings Time (UTC -4)

 11:00 AM –

 11:10 AM

Led by IFA Canada President, Patrick Marley of Osler, Hoskin & Harcourt LLP, Toronto, Canada

11:10 AM –

 12:25 PM

Foreign Affiliate Reorganization Primer

This session will be designed by and for Young Members, but all are encouraged to attend.

This session will cover the foundational Canadian income tax aspects of common reorganization transactions involving foreign affiliates, including foreign affiliate share transfers, liquidations and merger transactions. The session will be presented by way of case study of a Canadian multinational group and will touch upon related technical and practical considerations when implementing these transactions.

Moderator: Carolyn MacDonald, KPMG Law LLP, Vancouver

Speakers:
John Lennard, Davies Ward Phillips & Vineberg LLP, Montreal
Sharon Szeto, KPMG LLP, Toronto

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

__SESSION SPONSOR

 12:25 PM – 12:35 PM       BREAK

12:35 PM –

 1:50 PM

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

Speakers:
Brett Anderson, Felesky Flynn LLP, Calgary
Byron Beswick, KPMG Law LLP, Calgary
John O’Connor, Stikeman Elliot LLP, Toronto
Carrie Smit, Goodmans LLP, Toronto

YIN Rapporteur: Megan Seto, Deloitte LLP, Toronto

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

__SESSION SPONSOR

 1:50 PM – 2:00 PM       BREAK

2:00 PM –

 3:00 PM

In-house tax professionals will discuss the issues that are foremost for their enterprises, such as current audit issues, the changing international environment and new challenges and perspectives from experiences of the past year.

Moderator: Matthew MacInnis, Manulife Financial, Toronto

Speakers:
Cheryl Bailey, Sun Life Financial, Toronto
Lara Friedlander, CIBC, Toronto
Michael Munoz, Suncor Energy Services Inc., Calgary

YIN Rapporteur: Ana Mata, SNC-Lavalin Group Inc., Montreal

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

__SESSION SPONSOR

 3:00 PM – 3:10 PM       BREAK

 3:10 PM –

 4:25 PM

The panelists will provide an overview of Canadian income tax considerations relevant to inbound and outbound acquisition and financing structures. Topics will include:
      • treaty planning (including the MLI and residence, including the impact of COVID);
      • current transaction structures; and
      • impacts of the 2021 federal budget.

Moderator: Adrienne Oliver, Norton Rose Fulbright Canada LLP, Toronto

Speakers:
Patrick McCay, McCarthy Tétrault LLP, Toronto
Alex Pankratz, Baker McKenzie, Toronto
Eric Xiao, EY LLP, Toronto

YIN Rapporteur: Marc-Andre Marchand, Deloitte LLP, Montreal

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

__SESSION SPONSOR

All times are listed in Eastern Daylight Savings Time (UTC -4)

 11:00 AM –

 11:15 AM

Led by IFA Canada President Patrick Marley of Osler, Hoskin & Harcourt LLP, Toronto

 11:15 AM –

 11:55 AM

SUBJECT I (2020)
Reconstructing the treaty network

National Reporter: Shaira Nanji, KPMG Law LLP, Calgary

SUBJECT II (2020)
Exchange of information: issues, use and collaboration (CbC, Master file) and the attorney-client privilege principle

National Reporter: Sebastien Rheault, Barsalou Lawson Rheault, Montreal

SUBJECT I (2021)
Group approach and separate entity approach in domestic and international tax law

National Reporter: Sarah Chiu, Felesky Flynn LLP, Calgary

SUBJECT II (2021)
Big data and tax – domestic and international taxation of data driven business

National Reporter: Marie-Emmanuelle Vaillancourt, Davies Ward Phillips & Vineberg LLP, Montreal

 11:55 AM – 12:05 PM       BREAK

12:05 PM –

 1:20 PM

The panelists will discuss updates on OECD public consultations, including discussions surrounding digital services taxes, transfer pricing and allocation of profits. They will also discuss where we are now in a post-Brexit world and will provide tax updates for select European countries, including topics surrounding corporate residence in a COVID-19 (and beyond) world, country-by-country reporting and DAC 6 and DAC 7 reporting.

Moderator: Lynn Moen, Enbridge Inc., Calgary

Speakers:
Sophie Chatel, OECD, Paris, France
Marja De Best, Loyens & Loeff, Rotterdam, Netherlands
Dominic Robertson, Slaughter and May, London, UK
Manuel de los Santos, OECD, Paris, France

YIN Rapporteur: Ata Kassaian SNC-Lavalin Group Inc., Montreal

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

__SESSION SPONSOR

 1:20 PM – 1:30 PM       BREAK

 1:30 PM –

 2:45 PM

Moderator: Pooja Mihailovich, Osler, Hoskin & Harcourt LLP, Toronto

A panel of experts will discuss the implications of recently decided and pending tax cases and offer insights on emerging trends in tax disputes and litigation.

Speakers:
Martha Macdonald, Torys LLP, Toronto
Élisabeth Robichaud, Davies Ward Phillips & Vineberg LLP, Montreal
Mark Tonkovich, Blake, Cassels & Graydon LLP, Toronto

YIN Rapporteur: Bhuvana Rai, EY Law LLP, Toronto

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

__SESSION SPONSOR

 2:45 PM – 2:55 PM       BREAK

2:55 PM –

 4:10 PM

Speakers:
Nicolas Bilodeau, Manager, Income Tax Rulings Directorate International Division, Canada Revenue Agency
Yves Moreno, Director, Income Tax Rulings Directorate International Division, Canada Revenue Agency

 4:10 PM – 4:20 PM       BREAK

 4:20 PM –

 5:10 PM

Moderators:

Tim Barrett, Thorsteinssons LLP, Toronto
Phil Halvorson, EY LLP, Toronto’

Speakers:

Trevor McGowan, Director General, Tax Legislation Division, Finance Canada
Shawn Porter, Associate Assistant Deputy Minister, Tax Policy Branch, Finance Canada