This session took place on May 16, 2022 at the 2022 IFA Canada Tax Conference, in Toronto, ON.
This video is open access, on behalf of the IFA Canada YIN Committee.
This session will address:
1. Overview of the rules
2. Technical interpretations and rulings
3. Common practical issues
Moderator: Shaira Nanji, Osler, Hoskin & Harcourt LLP, Calgary
Stephanie Dewey, McCarthy Tétrault LLP, Toronto
Sam Li, EY LLP, Toronto