Overview
The CTF’s 71st Annual Tax Conference takes place at the Palais des congrès de Montréal from Sunday, December 1 to Tuesday, December 3, 2019. Members of Osler’s Tax practice will be speaking on various panels and leading workshops. Osler is also proud to sponsor the Monday evening networking reception. For more details on the reception, please click here.
Sunday, December 1
Annual General Meeting
Opening Remarks
Mark Brender, Chair, Canadian Tax Foundation
Pursuing Excellence in Tax Litigation Workshop
Palais des congrès, WS-B | Room 522B
What makes an excellent tax litigator? This workshop will offer the perspectives of a tax litigator and a former Supreme Court of Canada Justice. The session will cover various aspects of effective tax advocacy including how to master the art of competitive storytelling by simplifying and humanizing a case. Also addressed will be: strategic decision-making, how to approach areas of vulnerability in a case and how to address the “morality” issues at play in tax avoidance cases. The session will also cover the role of the courts in tax cases (contrasted with the role of the legislature) and the factors that influence judicial decision-making.
This session will offer young lawyers aspiring to be excellent tax litigators practical advice on how to separate themselves from the pack and rise from average to excellent.
Speakers
For more information, please click here.
Monday, December 2
De la vérification à l’avis d’opposition – pratiques exemplaires
Cette séance portera sur les pratiques exemplaires dans les rapports avec les autorités fiscales en matière de vérification et d’avis d’opposition, notamment:
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adopter une approche proactive et maintenir de bonnes communications avec l’équipe de vérification;
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documenter adéquatement les discussions et les communications avec les vérificateurs;
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comprendre les conséquences des décisions récentes concernant le pouvoir des autorités fiscales de demander des entrevues avec les employés (Cameco), d’obtenir des documents (BP Canada Energy, Atlas Tube et Développement Béarence);
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considérer les différentes ressources disponibles lorsqu’une vérification devient difficile (Agence du revenu du Canada et Agence du revenu du Québec); et
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préparer le dossier pour le processus d’opposition, comprendre les enjeux, rédiger soigneusement l’avis d’opposition et gérer le processus d’opposition.
Présentateur: Louis Tassé, Osler, Hoskin & Harcourt SENCRL/srl, Montréal
Tuesday, December 3
The Never-Ending Story
This session will focus on the latest interpretative and technical issues affecting section 55. Specifically, this presentation will consider important contextual issues, including how subsection 55(2) interacts with Part IV tax. It will also review practical issues related to the safe income. Examples will be included to help illustrate the practical implications of the latest CRA interpretations including unanswered questions related to GAAR and divisive reorganizations for related parties. The interaction of subsection 55(2) and rules relating to the cost of property received as a dividend will be reviewed.
Speaker: Mark Brender, Partner, Osler
Tuesday, December 3
All About Settlements
This panel will address process and strategies in a Tax Court Settlement Conference. The applicable Tax Court Rules will be canvassed, and there will be a discussion of the role of the settlement judge and the types of cases that are suited for settlement. The contents of a settlement brief will be addressed – both the Tax Court requirements and recommendations for the settlement brief from counsel and a Tax Court judge. Counsel will address strategies in negotiating a settlement. Draft minutes of settlement will be discussed by taxpayer counsel and the Department of Justice, including the need for specific provisions. The issues relating to enforceability of settlement agreements, arising from the caselaw, will also be covered.
Moderated by: Monica Biringer, Partner, Osler