Canadian Tax Foundation 75th Annual Conference

The CTF’s 75th Annual Tax Conference takes place at the Palais des congrès de Montréal from Sunday, November 26 to Tuesday, November 28, 2023 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.

Monday, November 27 International Taxation – Limitation of Benefits (LOB)

Amanda Heale, Partner, Tax, Osler, Hoskin & Harcourt LLP

Monday, November 27 Mandatory Disclosure Rules

On June 22, 2023 Bill C-47 received Royal Assent and the mandatory disclosure rules became law.  The CRA released guidance on the application of the rules on July 5, 2023 (updated July 25, 2023 and August 4, 2023), and Form  RC312, Reportable Transaction and Notifiable Transaction Information Return (the “Form”).  After setting out the consequences of non-disclosure or late filing,  the session will address tips and traps with respect to timing for filing the Form, who is required the file the Form,  the information that is required to be included on the Form,  what is meant by the “series of transaction” and “substantially similar”, maintaining privilege and the due diligence defence.

Joanne Vandale, Partner, Tax, Osler, Hoskin & Harcourt LLP

Tuesday, November 28 Duality of Quebec and the Rest of Canada

The tax legislation and its administration in the province of Québec is greatly harmonized with the federal legislation and its administration. However, some notable differences exist that must be known by taxpayers and tax advisors alike. This presentation will highlight the most important particularities of the Québec legislation and of the practices of the Agence du Revenu du Québec (“ARQ“).

Speakers:

Héléna Gagné, Partner, Tax, Osler, Hoskin & Harcourt LLP

Tim Hughes, Partner, Tax, Osler, Hoskin & Harcourt LLP

Louis Tassé, Partner, Tax, Osler, Hoskin & Harcourt LLP