CBA Tax Law for Lawyers Conference

Agenda

May 28 - June 2, 2023
Agenda Subject to change

Conference Co-Chairs:

Brian R. Carr, Thorsteinssons LLP & Ed Kroft, K.C., Bennett Jones LLP

Sunday, May 28
TIME EVENT
12:15 -13:00

Registration and Lunch

13:00 -13:15

Conference Welcome and Introduction

Speaker: Brian R. Carr, Thorsteinssons LLP (Toronto, ON)

13:15-14:30

Statutory Interpretation

Speaker: Professor Geoffrey Loomer, University of Victoria (Victoria, BC)

14:30 -14:45

Refreshment Break

14:45 -15:45

Choice of Business Vehicles

Speaker: Richard Lewin, Wildeboer Dellelce LLP (Toronto, ON)

15:45 -16:00

Refreshment Break

16:00 -17:00

Introduction to Tax Attributes

Speaker: Fred Purkey, McCarthy TĂ©trault (Montreal, QC)

17:00 -18:30

Case Study: A review of paid-up capital, stated capital, adjusted cost base and proceeds of disposition

Breakout 1

Richard Lewin, Wildeboer Dellelce LLP (Toronto, ON)

Breakout 2

Fred Purkey, McCarthy TĂ©trault (Montreal, QC)

Breakout 3

Professor Geoffrey Loomer, University of Victoria (Victoria, BC)

18:30 -19:15

Dinner

19:15 -20:30

GST and PST Issues Affecting Corporate Reorganizations, Business Sales and Partnerships

Speaker: W. Jack Millar, Millar Kreklewetz LLP (Toronto, ON)

Monday, May 29
TIME EVENT
7:00  - 8:00 

Breakfast

8:00  - 9:15 

Rollovers - Section 85

Speaker: Jerald M. Wortsman, Torys LLP (Toronto, ON)

9:15  - 9:30 

Refreshment Break

9:30  - 10:45 

Corporate Distributions

Speaker: Mark Brender, Osler, Hoskin & Harcourt LLP (Montréal, QC)

10:45  - 11:00 

Refreshment Break

11:00  - 12:15 

Share Exchanges (Section 51, 85.1, 86, and 86.1)

Speaker: Don Cherniawsky, K.C., FCA-CPA, Felesky Flynn (Edmonton, AB)

12:15 - 13:15 

Lunch

Sponsored by

Sullivan Mahoney LLP

13:15  - 14:30 

Amalgamations and Wind-Ups

Speaker: Paul Stepak, Blake Cassels & Graydon LLP (Toronto, ON)

14:30  - 14:40 

Refreshment Break

Sponsored by

Blake, Cassels & Graydon

14:40  - 16:10 

Case Study: Section 85

Breakout 1

Jeffrey Oldewening, McCarthy TĂ©trault LLP (Toronto,ON)

Breakout 2

Paul Stepak, Blake Cassels & Graydon LLP (Toronto, ON)

Breakout 3

Don Cherniawsky, K.C., Felesky Flynn (Edmonton, AB)

Breakout 4

Jerald M. Wortsman, Torys LLP (Toronto, ON)

Breakout 5

Mark Brender, Osler, Hoskin & Harcourt LLP (Montréal, QC)

16:10  - 16:20 

Refreshment Break

16:20  - 17:35 

Divisive Reorganizations

Speaker: Jeffrey Oldewening, McCarthy TĂ©trault LLP (Toronto,ON)

18:00  

Dinner

Free dinner with optional wine tour and dinner. Shuttle for Wine Tour will depart from front entrance of the Hotel at 6:00 p.m. You must be registered for this prior to the conference.

Tuesday, May 30
TIME EVENT
7:00  - 8:00 

Breakfast

8:00  - 9:15 

Financing Issues

Speakers: Mark Meredith, Clark Wilson LLP (Vancouver, BC)
John Lorito, Stikeman Elliott LLP (Toronto, ON)
Jeff Trossman, Blake, Cassels & Graydon LLP (Toronto, ON)

9:15  - 9:30 

Refreshment Break

9:30  - 10:45  

Financing Issues (continued)

10:45  - 11:00 

Refreshment Break

11:00  - 12:15 

Financing Issues (continued)

12:15  - 13:00

Lunch

13:00 - 14:00

Purchase and Sale of a Business/Asset Sales

Speaker: Wendi Crowe, Miller Thomson LLP (Edmonton, AB)

14:00 - 14:15

Refreshment Break

14:15 - 15:15

Purchase and Sale of a Business/Share Sales

Speaker: Patrick McCay, McCarthy TĂ©trault LLP (Toronto, ON)

15:15 - 16:45

Case Study: Purchase and Sale of a Business/Tax Issues in Documentation

Breakout 1

Wendi Crowe, Miller Thomson LLP (Edmonton, AB)

Breakout 2

Patrick McCay, McCarthy TĂ©trault LLP (Toronto, ON)

Breakout 3

Genevieve Lille, DLA Piper (Canada) LLP (Toronto, ON)

16:45 - 17:00

Refreshment Break

17:00 - 18:15 

Partnerships

Speaker: Genevieve Lille, DLA Piper (Canada) LLP (Toronto, ON)

18:15 - 19:15

Dinner

Sponsored by
Dwyer

Wednesday, May 31
TIME EVENT
7:00 - 8:00

Breakfast

8:00 - 9:15

Small Business Planning

Speakers: Daren Baxter, McInnes Cooper (Halifax, NS)
Maureen Berry, Fasken Martineau DuMoulin LLP (Toronto, ON)

9:15 - 9:30

Refreshment Break

9:30 - 10:30

Small Business Planning (continued)

10:30 - 10:45 

Refreshment Break

10:45 - 12:00

Tax Dispute Resolution I: Assessments, Appeals and Enforcement

Speaker: Ed Kroft, K.C., Bennett Jones LLP (Vancouver, BC)

12:00 - 13:15 

Lunch

13:15 - 14:15

Appellate Practice in the Supreme Court of Canada

Speaker: The Honourable Marshall Rothstein, C.C., K.C., Osler, Hoskin & Harcourt LLP (Vancouver, BC)

14:15 - 14:30

Refreshment Break

14:30 - 15:45

Tax Dispute Resolution II: The Conduct of Tax Litigation

Speaker: Ed Kroft, K.C., Bennett Jones LLP (Vancouver, BC)
The Honourable Patrick Boyle, Acting Associate Chief Justice,Tax Court of Canada (Ottawa, ON)
Martha MacDonald, Torys LLP (Toronto, ON)

15:45 - 16:00 Refreshment Break
16:00 - 18:15

Practice Dilemmas: Solicitor - Client Privilege / Dealing with Investigations and Voluntary Disclosures / Civil Penalties / Ethical Issues

Speakers: Brian R. Carr, Thorsteinssons LLP (Toronto, ON)
Ed Kroft, K.C., Bennett Jones LLP (Vancouver, BC)
Martha MacDonald, Torys (Toronto, ON)

18:15 - 19:45

Dinner and Risk Management for Tax Advisors

Speakers: Brian R. Carr, Thorsteinssons LLP (Toronto, ON)
Ed Kroft, K.C., Bennett Jones LLP (Vancouver, BC)

Thursday, June 1
TIME EVENT
7:00 - 8:00 

Breakfast

8:00 - 9:15

The General Anti-Avoidance Rule

Speakers: Matt Williams, Thorsteinssons LLP (Toronto, ON)
Professor David Duff, University of British Columbia (Vancouver, BC)
Deen Olsen, Justice Canada, Tax Law Services Branch (Ottawa, ON)

9:15 - 9:30

Refreshment Break

9:30 - 10:30

The General Anti-Avoidance Rule (continued)

10:30 - 10:45

Refreshment Break

10:45 - 11:45

Non-Resident Trusts and Offshore Investment Fund Properties

Speaker: Brandon Wiener, Thorsteinssons LLP (Toronto, ON)

11:45 - 12:45

Lunch

Sponsored by
Thorsteinssons LLP

12:45 - 14:00

Taxpayer Migration

Speaker: Professor Colin Campbell, Faculty of Law, University of Western Ontario (London, ON)

14:00 - 14:15

Refreshment Break

14:15 - 16:15

Inbound Investment - Cross Border Issues

Speakers: Christopher Steeves, Fasken Martineau DuMoulin LLP (Toronto, ON)
Carrie Smit, Goodmans LLP (Toronto, ON)
Amanda Heale, Osler, Hoskin & Harcourt LLP (Toronto, ON)

16:15 - 16:30

Refreshment Break

16:30 - 17:30 

Stock Incentive Plans and Other Equity Based Incentives

Speaker: Elizabeth Boyd, Blake, Cassels and Graydon LLP (Toronto, ON)

17:30 

Free evening

Friday, June 2
TIME EVENT
7:00 - 8:00

Breakfast

8:00 - 9:30 

Life, Death and Taxes: Planning Strategies for the Final Exit

Speakers: Professor Catherine Brown, Faculty of Law, University of Calgary (Calgary, AB)
Elena Hoffstein, Miller Thomson LLP (Toronto, ON)
Joan E. Jung, Minden Gross LLP (Toronto, ON)

9:30 - 9:45

Refreshment Break

Sponsored by
Minden Gross LLP

9:45 - 11:00

Life, Death and Taxes: Planning Strategies for the Final Exit (continued)

11:00 - 11:15 

Refreshment Break

11:15 - 12:15

Outbound Investment - The Foreign Affiliate Rules

Speaker: Robert Raizenne, Osler, Hoskin & Harcourt LLP (MontrĂ©al, QC)

12:15 - 12:45 

Lunch

12:45 - 13:45

Outbound Investment - The Foreign Affiliate Rules (continued)

13:45 

Closing Remarks

Speaker: Brian R. Carr, Thorsteinssons LLP (Toronto, ON)