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 Série fiscale Plus
 Série fiscale Plus
(also available in English)

La Série fiscale Plus de CPA Canada vous offre toute l’information dont vous avez besoin.

La bibliothèque fiscale comporte des commentaires clairs, des textes législatifs annotés, les publications gouvernementales actuelles et archivées et des formulaires pour TOUTES les administrations du Canada.

Maximisez votre temps et trouvez rapidement vos réponses en fiscalité grâce à des commentaires clairs et à une technologie facile à utiliser.

Tirez profit des avantages offerts aux membres de CPA Canada et économisez grâce aux prix spéciaux pour les membres.

 
 Tax Suite Premium
 Tax Suite Premium
(aussi disponible en français)

CPA Canada’s Tax Suite Premium connects you to the tax information you need.

The tax library incorporates clear commentary, annotated legislation, current and archived government publications, and forms for ALL Canadian jurisdictions.

Make the most of your time and find your tax answers fast with clear commentary and easy-to-use technology.

Take advantage of your CPA Canada member benefits and save money with special member pricing.

 
Bibliothèque de référence automatisée de douane (BRAD Plus)
Bibliothèque de référence automatisée de douane (BRAD Plus)
(also available in English)

BRAD Plus constitue la seule source de référence exhaustive en matière de douanes disponible au Canada. Cette collection contient l’ensemble de la législation pertinente, le Tarif des douanes et annexes, les documents administratifs, et la jurisprudence et les conclusions des tribunaux canadiens. Elle comprend aussi une sélection de documents internationaux, la législation relative à l’ALENA, et le Recueil des avis de classement et les Notes explicatives du Système harmonisé publiées par l’Organisation mondiale des douanes (OMD).

 
Bibliothèque de référence automatisée de douane (BRAD)
Bibliothèque de référence automatisée de douane (BRAD)
(also available in English)

BRAD est une collection complète de renseignements en matière de douanes canadiennes, et contient également une sélection de documents internationaux. Elle comprend l’ensemble de la législation pertinente, le Tarif des douanes et annexes, les documents administratifs, la jurisprudence et les conclusions des tribunaux canadiens, la législation relative à l’ALENA, etc.

 
Collection APFF
Collection APFF
La Collection APFF comprend tous les textes édités par l’APFF depuis le 1er janvier 1991 que ce soit en matière d’impôt sur le revenu, de taxes indirectes, de planification financière, de retraite ou de succession. La collection comprend notamment les textes des congrès annuels, des colloques, des symposiums, de la Revue de planification fiscale et financière, du magazine Stratège et des analyses des budgets.
 
Collection sur l'impôt fédéral (CIF Lite)
Collection sur l'impôt fédéral (CIF Lite)
(also available in English)

La source la plus à jour offerte au Canada pour les documents de référence en matière d'impôt sur le revenu fédéral, CIF Lite comprend la Loi de l'impôt sur le revenu et les autres lois applicables, le matériel administratif, la jurisprudence, des commentaires et analyses ainsi que beaucoup d'autres ressources utiles.

 
Collection sur l'impôt fédéral (CIF Platine)
Collection sur l'impôt fédéral (CIF Platine)
(also available in English)

La Collection sur l'impôt fédéral CIF Platine donne accès à tous les documents de référence compris dans la Collection sur l'impôt fédéral CIF Plus, en plus des commentaires et des analyses approfondis tirés du Ernst & Young's Complete Guide to Income Tax, du Guide d'Ernst & Young sur la recherche et la rédaction en fiscalité et de son document Accounting for Income Taxes. Cette collection essentielle comprend la jurisprudence, des commentaires de tiers, les décisions, formulaires et publications de l'ARC, des notes explicatives et des lettres de confort du ministère des Finances et la législation (y compris les règlements et dispositions connexes). Elle donne également accès aux bulletins Questionsfiscales@EY et Commodity Tax News. Cette collection est comprise dans la trousse Série fiscale Plus (rabais intéressant).

 
Collection sur l'impôt fédéral (CIF Plus)
Collection sur l'impôt fédéral (CIF Plus)
(also available in English)

La source la plus à jour offerte au Canada pour les documents de référence en matière d'impôt sur le revenu fédéral, CIF Plus comprend la Loi de l'impôt sur le revenu et les autres lois applicables, le matériel administratif, la jurisprudence, des commentaires et analyses, les décisions en impôt de l'ARC, des formulaires remplissables en format Word ainsi que beaucoup d'autres ressources utiles.

 
Commodity Tax News
Commodity Tax News
Your best way to keep up-to-date with the latest important developments in GST/HST, as well as provincial sales taxes, and customs and trade. Includes Case Corner, which summarizes all recent commodity tax decisions, and What’s New, which lists recent government releases.
 
Couzin Taylor's Guide to Canadian Income Tax Administration, 2nd Edition
Couzin Taylor's Guide to Canadian Income Tax Administration, 2nd Edition
Provides an accessible and comprehensive discussion of the law and administrative practice related to the administration of Canada’s federal Income Tax Act.

Now available.

 
Customs Automated Reference Library (CARL Plus)
Customs Automated Reference Library (CARL Plus)
(aussi disponible en français)
CARL Plus provides importers and customs brokers accurate, up-to-date customs information that’s easily searchable. Contains all relevant legislation, the complete Customs Tariff and schedules, administrative materials, case law and findings by Canadian courts and tribunals, selected US and international materials such as NAFTA legislation and US tariff and customs rulings, as well as the Compendium of Classification Opinions and the Harmonized System Explanatory Notes issued by the World Customs Organization. Includes TaxMatters@EY and Commodity Tax News newsletters.
 
Customs Automated Reference Library (CARL)
Customs Automated Reference Library (CARL)
(aussi disponible en français)
For customs and trade professionals who do not require the Harmonized System Explanatory Notes issued by the World Customs Organization. Includes Commodity Tax News and TaxMatters@EY newsletters.
 
Customs Tariff
Customs Tariff
(aussi disponible en français)

TARIFF consists of the Customs Tariff, including the most current List of Provisions, as well as all earlier versions, with full search functionality.

 
Ernst & Young's Guide to Capital Cost Allowance, 5th Edition
Ernst & Young's Guide to Capital Cost Allowance, 5th Edition

Discusses the capital cost allowance and eligible capital expenditure rules that determine the income tax treatment and classification of capital assets and outlays. Includes commentary, illustrative examples, descriptions of various CCA classes, and cross-references to legislation, case law, and administrative materials, as well as CCA lookup tables and relevant bulletins.

 
Ernst & Young's Guide to Capital Gains, 2008 (1st) Edition
Ernst & Young's Guide to Capital Gains, 2008 (1st) Edition
In-depth look at the rules on the taxation of capital gains and losses in Canada. Practical guidance provided through illustrative examples. Relevant bulletins and circulars are reproduced.

This product was originally issued by a CPA Canada legacy body.

 
Ernst & Young's Guide to Scientific Research & Experimental Development, 2009 (2nd) Edition
Ernst & Young's Guide to Scientific Research & Experimental Development, 2009 (2nd) Edition
(aussi disponible en français)

The SR&ED rules for investment tax credit claims and deductions from income are detailed and complex, and their application often involves questions of law and fact, especially when determining whether SR&ED work has occurred and what expenditures are eligible for tax benefits. This guide takes you through the SR&ED rules in Canada and contains extensive cross-references to CRA forms, policies, and publications, as well as case law and legislation.

This product was originally issued by a CPA Canada legacy body.

 
Ernst & Young's Guide to the Taxation of Banks and Securities Dealers in Canada, 2009 (1st) Edition
Ernst & Young's Guide to the Taxation of Banks and Securities Dealers in Canada, 2009 (1st) Edition
Thorough discussion of the various income and capital tax provisions applicable to banks (including foreign bank branches) and securities dealers in Canada. Includes unique provincial capital tax summary schedules and industry-specific examples.

This product was originally issued by a CPA Canada legacy body.

 
Ernst & Young's Guide to the Taxation of Charities, 2011 (2nd) Edition
Ernst & Young's Guide to the Taxation of Charities, 2011 (2nd) Edition
Designed to assist Canadian tax professionals in understanding the tax rules that apply to charities and other tax-exempt organizations.

This product was originally issued by a CPA Canada legacy body.

 
Ernst & Young's Guide to the Taxation of Employment Income, 2009 (2nd) Edition
Ernst & Young's Guide to the Taxation of Employment Income, 2009 (2nd) Edition
This guide provides an in-depth look at the determination of income or loss from office or employment, including a discussion of employee versus independent-contractor tests, taxable benefits, stock options, and deductions. Includes new appendix on immigration from Canadian and American perspectives.

This product was originally issued by a CPA Canada legacy body.

 
Ernst & Young's Guide to the Taxation of Mining Operations, 1st Edition
Ernst & Young's Guide to the Taxation of Mining Operations, 1st Edition
This guide provides an overview of the federal income tax rules applicable to mining operations.
 
Ernst & Young's Guide to the Taxation of Oil and Gas Operations, 2010 (1st) Edition
Ernst & Young's Guide to the Taxation of Oil and Gas Operations, 2010 (1st) Edition

Discussion of the federal income tax rules applicable to oil and gas operations, including coverage of topics such as resource tax pools, flow-through shares, the successor rules, and oil sands operations.

This product was originally issued by a CPA Canada legacy body.

 
Excise Automated Reference Library (EARL Lite)
Excise Automated Reference Library (EARL Lite)
Includes the Excise Tax Act, GST/HST regulations, and CRA bulletins, forms, and guides. Commentary includes Ernst & Young’s Complete Guide to GST/HST, as well as Commodity Tax News and TaxMatters@EY newsletters. Annotations link to Excise Tax Act provisions, providing easy access to cross-referenced materials. Available as part of Tax Suite — East, Ontario, Quebec, or West package (27% savings).
 
Excise Automated Reference Library (EARL)
Excise Automated Reference Library (EARL)
(aussi disponible en français)
Canada’s premier GST/HST reference library includes the Excise Tax Act, GST/HST regulations, excise legislation, related legislation, case law, and CRA HQ rulings, bulletins, forms, and guides. Commentary includes Ernst & Young’s Complete Guide to GST/HST, CICA Commodity Tax Symposium papers from 1991 to date, as well as Commodity Tax News and TaxMatters@EY newsletters. Annotations link to all Excise Tax Act provisions, providing easy access to cross-referenced materials. Available as part of Tax Suite Premium package (substantial savings).
 
EY's Annotated Excise Tax Act
EY's Annotated Excise Tax Act
(aussi disponible en français)
Edited by tax professionals for tax professionals. Complete coverage of the Excise Tax Act and regulations made under the Excise Tax Act.

eBook updated to 15 July 2014. This edition is now available and includes Bill C-4 (Royal assent: 2013/12/12); Bill C-31 (Royal assent: 2014/06/19), and proposed amendments (April 8, 2014).

 
EY's Complete Guide to GST/HST, 2014 (22nd) Edition
EY's Complete Guide to GST/HST, 2014 (22nd) Edition
Canada’s leading guide on GST/HST including GST/HST commentary and legislation, as well as a GST-QST comparison. Written by a team of EY indirect tax professionals, the guide is consolidated to 15 July 2014. Purchase the format that best suits your needs:
  • book (Volume 1 – Commentary and Analysis, Volume 2 – The Annotated Excise Tax Act, or the complete two-volume set)
    – one-time purchase or standing order
  • eBook (Volume 2 only – also available as print-eBook combo)
    – annual subscription updated up to 4 times per year – current to 15 July 2014 – click here to order the eBook
  • searchable Folio Views infobase on DVD
  • searchable online database (on knotia.ca)

Now available.

 
EY's Federal Income Tax Act, 2014 (12th) Edition
EY's Federal Income Tax Act, 2014 (12th) Edition

Now as a Print + Online Combo

Edited by practising tax professionals

Print book is current to January 15, 2014, and now available.

New with this edition – interactive online features! Purchase of a print book includes access to an online, updated, and searchable copy of the Federal Income Tax Act for one low price.

 
EY's Guide to Income Tax
EY's Guide to Income Tax

Clear, authoritative guidance on the income tax rules in Canada. Written in plain language by Ernst & Young tax professionals, the guide reflects current and proposed tax law. Also available as part of Federal Income Tax Collection Platinum.

 
EY's Guide to Preparing 2013 Personal Tax Returns
EY's Guide to Preparing 2013 Personal Tax Returns

Be smart with your tax preparation...
The guide busy tax professionals depend on for quick answers when preparing personal tax returns. Written by tax professionals for tax professionals, the guide combines clear, authoritative commentary with extensive cross-references to relevant CRA forms, guides, ICs, ITs, and other materials.

knotia.ca Internet database includes four years of previous editions at no extra cost! New content now available.
eBook available for purchase in PDF format (Now available).

 
EY's Guide to Tax Research and Writing, 7th Edition
EY's Guide to Tax Research and Writing, 7th Edition

Learn the tax research process, how laws are enacted, and how to communicate your findings to your clients. Written for accountants, lawyers, and other professionals in public practice, industry, education, and government with a basic familiarity with the concepts and principles of Canadian income tax. New edition now available.

 
Federal Income Tax Collection (FITAC Lite)
Federal Income Tax Collection (FITAC Lite)
(aussi disponible en français)
FITAC Lite includes the Income Tax Act and regulations, administrative materials (current versions), commentary and analysis (Canadian Tax Principles and Ernst & Young’s Guide to Preparing Personal Tax Returns), CRA rulings, tax rates and tools, and much more. Includes TaxMatters@EY and Commodity Tax News newsletters. Available as part of Tax Suite — East, Ontario, Quebec, or West package (27% savings).
 
Federal Income Tax Collection (FITAC Platinum)
Federal Income Tax Collection (FITAC Platinum)
(aussi disponible en français)
The essential federal income tax collection, FITAC Platinum combines all the reference materials included in FITAC Plus with the in-depth commentary and analysis of Ernst & Young’s Guide to Income Tax, Ernst & Young’s Guide to Tax Research and Writing, and Accounting for Income Taxes. Annotations include case law; commentary; CRA forms, publications and rulings; Finance explanatory notes and comfort letters; and legislation (including regulations and related provisions). Includes TaxMatters@EY and Commodity Tax News newsletters. Available as part of Tax Suite Premium package (substantial savings).
 
Federal Income Tax Collection (FITAC Plus)
Federal Income Tax Collection (FITAC Plus)
(aussi disponible en français)
Canada’s most up-to-date source of federal income tax reference materials, FITAC Plus includes the Income Tax Act and related legislation, administrative materials, case law, commentary and analysis (Canadian Tax Principles and Ernst & Young’s Guide to Preparing Personal Tax Returns), CRA rulings, fillable forms, Finance comfort letters and explanatory notes, tax rates and tools, tax treaties, and much more. Includes TaxMatters@EY and Commodity Tax News newsletters.
 
FST & Excise Tax Cases/RISE (ETCRISE)
FST & Excise Tax Cases/RISE (ETCRISE)
Excise Tax Cases from 1930 to present day, and rulings information and ET Memoranda for the former federal sales tax (FST)
 
Guide d'Ernst & Young sur la recherche scientifique et le développement expérimental, 2009 (2e édition)
Guide d'Ernst & Young sur la recherche scientifique et le développement expérimental, 2009 (2e édition)
(also available in English)
Les règles relatives à la RS&DE applicables aux demandes de crédit d'impôt à l'investissement et aux déductions du revenu sont élaborées et complexes, et leur application soulève des questions de droit et de fait, surtout lorsqu'il s'agit de déterminer si des activités de RS&DE ont été exercées et quelles dépenses donnent droit aux avantages fiscaux. Le présent guide décrit et explique les règles applicables en matière de RS&DE au Canada et renferme de nombreux renvois aux formulaires, politiques d'application et publications de l'ARC, ainsi qu'à la jurisprudence et à la législation.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Impôts et taxes du Québec  avec jurisprudence (ITQ)
Impôts et taxes du Québec avec jurisprudence (ITQ)

ITQ est une collection complète de la documentation législative, administrative et judiciaire en matière de fiscalité québécoise

 
Impôts et taxes du Québec (ITQ)
Impôts et taxes du Québec (ITQ)
(also available in English)

ITQ est une collection complète de la documentation législative et administrative en matière de fiscalité québécoise

 
Knotia Customs and Trade News
Knotia Customs and Trade News
Stay up-to-date on all the latest customs and trade developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Border Services Agency, Canada Revenue Agency, the Department of Finance, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive.
 
Knotia Federal Income Tax News
Knotia Federal Income Tax News
Stay up-to-date on all the latest income tax developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Revenue Agency, the Department of Finance, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive.
 
Knotia GST/HST & Excise News
Knotia GST/HST & Excise News
Stay up-to-date on all the latest GST/HST developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Revenue Agency, the Department of Finance, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive.
 
Knotia Provincial Taxes News
Knotia Provincial Taxes News
Stay up-to-date on all the latest provincial taxes developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Revenue Agency, the Department of Finance, provincial governments, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive.
 
Loi de l'impôt sur le revenu fédérale d'EY
Loi de l'impôt sur le revenu fédérale d'EY
(also available in English)

Édité par les professionnels fiscaux pour les professionnels fiscaux. Couverture complète de la Loi de l’impôt sur le revenu du Canada et de son règlement.

Le livre électronique est à jour jusqu’au 15 janvier 2014. L’abonnement annuel au livre électronique est mis à jour jusqu’à quatre fois par année.

 
Loi sur la taxe d’accise annotée d’EY
Loi sur la taxe d’accise annotée d’EY
(also available in English)

Édité par les professionnels fiscaux pour les professionnels fiscaux. Couverture complète de la Loi sur la taxe d’accise et des règlements pris en vertu de la Loi sur la taxe d’accise du Canada.

Le livre électronique est à jour jusqu’au 15 septembre 2013 et comprendra le projet de loi C-60 (les modifications budgétaire fédérales); le projet de loi C-48, Loi de 2012 apportant des modifications techniques concernant l’impôt et les taxes

 
Provincial Taxes - Atlantic (PTEAST)
Provincial Taxes - Atlantic (PTEAST)
Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. Coverage for New Brunswick, Nova Scotia, Newfoundland and Labrador, Prince Edward Island, Northwest Territories, Yukon, and Nunavut. Available as part of Tax Suite – East package.
 
Provincial Taxes - Ontario (PTONT)
Provincial Taxes - Ontario (PTONT)
Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. Coverage for Ontario. Available as part of Tax Suite – Ontario package.
 
Provincial Taxes - Quebec (PTQUE)
Provincial Taxes - Quebec (PTQUE)
(aussi disponible en français)
Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. Coverage for Quebec. Available as part of Tax Suite – Quebec package.
 
Provincial Taxes - Western Provinces (PTWEST)
Provincial Taxes - Western Provinces (PTWEST)
Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. Coverage for British Columbia, Alberta, Saskatchewan, Manitoba, Northwest Territories, Yukon, and Nunavut. Available as part of Tax Suite – West package.
 
Provincial Taxes Electronic Reference Library (PERL)
Provincial Taxes Electronic Reference Library (PERL)
Canada’s most up-to-date source of provincial tax reference materials — including corporate and personal income tax, fuel tax, sales tax, tobacco tax, and much more. Contains commentary and analysis; statutes and regulations; bulletins, forms, guides, and memoranda; comparative tables that compare the tax rates and treatments of similar items under different jurisdictions; tax rates and tools. Includes Commodity Tax News and TaxMatters@EY newsletters. All provinces and territories. Available as part of Tax Suite Premium package.
 
Série fiscale (Québec)
Série fiscale (Québec)
(also available in English)

La Série fiscale (Québec) de CPA Canada vous offre toute l’information dont vous avez besoin.

La bibliothèque fiscale est une collection condensée de commentaires clairs, de textes législatifs annotés, de publications gouvernementales actuelles et archivées et de formulaires pour le province Québec.

Maximisez votre temps et trouvez rapidement vos réponses en fiscalité grâce à des commentaires clairs et à une technologie facile à utiliser.

Profitez des avantages de votre abonnement à CPA Canada et économisez grâce aux prix spéciaux pour les membres.

 
Système automatisé des renvois de l'accise (SARA)
Système automatisé des renvois de l'accise (SARA)
(also available in English)

SARA donne accès aux dispositions législatives, au matériel administratif et interprétatif et à la jurisprudence en matière de TPS/TVH et d'accise. Les références croisées figurant dans les annotations permettent un accès facile aux renseignements relatifs à toute disposition de la Loi sur la taxe d'accise se rapportant à la TPS/TVH.

 
Tarif des douanes (TARIF)
Tarif des douanes (TARIF)
(also available in English)

Comprend le Tarif des douanes, y compris la version la plus récente de la Liste des dispositions tarifaires, ainsi que toutes ses versions antérieures, avec pleine capacité de recherche.

 
Tax Suite (East)
Tax Suite (East)

CPA Canada’s Tax Suite (East) connects you to the tax information you need.

The tax library is a condensed collection of clear commentary, annotated legislation, current and archived government publications, and forms for the Atlantic provinces.

Make the most of your time and find your tax answers fast with clear commentary and easy-to-use technology.

Take advantage of your CPA Canada member benefits and save money with special member pricing.

 
Tax Suite (Ontario)
Tax Suite (Ontario)

CPA Canada’s Tax Suite (Ontario) connects you to the tax information you need.

The tax library is a condensed collection of clear commentary, annotated legislation, current and archived government publications, and forms for Ontario.

Make the most of your time and find your tax answers fast with clear commentary and easy-to-use technology.

Take advantage of your CPA Canada member benefits and save money with special member pricing.

 
Tax Suite (Quebec)
Tax Suite (Quebec)
(aussi disponible en français)

CPA Canada’s Tax Suite (Quebec) connects you to the tax information you need.

The tax library is a condensed collection of clear commentary, annotated legislation, current and archived government publications, and forms for Quebec.

Make the most of your time and find your tax answers fast with clear commentary and easy-to-use technology.

Take advantage of your CPA Canada member benefits and save money with special member pricing.

 
Tax Suite (West)
Tax Suite (West)

CPA Canada’s Tax Suite (West) connects you to the tax information you need.

The tax library is a condensed collection of clear commentary, annotated legislation, current and archived government publications, and forms for the western provinces.

Make the most of your time and find your tax answers fast with clear commentary and easy-to-use technology.

Take advantage of your CPA Canada member benefits and save money with special member pricing.

 
TaxMatters@EY
TaxMatters@EY
TaxMatters@EY is a monthly bulletin that provides a summary of recent income tax news, case developments, publications and upcoming presentations.
 
2009 CICA Conference on Succession Planning
2009 CICA Conference on Succession Planning
Presented in cooperation with Sauder School of Business.

Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. This two day conference provides a comprehensive overview of succession planning with plenary and concurrent sessions, as well as a panel discussion featuring family business owners who share their experiences and lessons learned. All sessions are delivered by experienced presenters who are experts in the area of succession planning. Come away with the knowledge and skills needed to lead the transition team for optimum results.

This product was originally issued by a CPA Canada legacy body.

 
2009 National Conference on Income Taxes
2009 National Conference on Income Taxes
Some of Canadas leading income tax experts presented technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself!

This product was originally issued by a CPA Canada legacy body.

 
2010 Commodity Tax Symposium
2010 Commodity Tax Symposium
The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade. Harmonization will be a key topic in 2010.

This product was originally issued by a CPA Canada legacy body.

 
2010 Commodity Tax Symposium – West
2010 Commodity Tax Symposium – West
"The Symposium" is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. Harmonization will be a key topic in 2010.

This product was originally issued by a CPA Canada legacy body.

 
2010 Financial Reporting and Accounting Conference
2010 Financial Reporting and Accounting Conference
This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers.

This product was originally issued by a CPA Canada legacy body.

 
2010 National Conference for Audit Committees
2010 National Conference for Audit Committees
The National Conference for Audit Committees featured keynote addresses, plenary sessions, and panel discussions – all delivered by experienced professionals from across the country. Sessions were designed to develop existing and future audit committee members with the focus on roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues.

This product was originally issued by a CPA Canada legacy body.

 
2010 National Conference for SME Advisors
2010 National Conference for SME Advisors
The National Conference for SME Advisors is a two-and-a-half day conference that delivers hands-on practical and proven tools to build a better SME practice and other businesses for your clients. This event is designed exclusively for chartered accountants – sole practitioners, and partners and managers in accounting firms who advise small and medium-sized businesses.

This product was originally issued by a CPA Canada legacy body.

 
2010 National Conference on Income Taxes
2010 National Conference on Income Taxes
The National Conference on Income Taxes is a two-day conference which features several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts will present technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself!.

This product was originally issued by a CPA Canada legacy body.

 
2010 Tax Update
2010 Tax Update
This session reviews the major tax changes that have occurred over the past year including a discussion of the Federal Budget and a discussion of some of the more significant CRA rulings and interpretations issued over the past 12 months. It also examines current changes and relevant issues in taxation that affect individuals and most businesses in the private sector.

This product was originally issued by a CPA Canada legacy body.

 
2011 Advanced Personal Financial Planning Conference
2011 Advanced Personal Financial Planning Conference
November 7-8, 2011, Toronto, ON

CAs in traditional practices and in wealth management firms serve clients in a variety of important ways. This conference included technical sessions covering the latest and most relevant topics, while exploring strategies that will enable practitioners to provide superior client service.

This product was originally issued by a CPA Canada legacy body.

 
2011 Business and Industry Conference
2011 Business and Industry Conference
November 29-30, 2011, Toronto, ON

The successful senior financial officer in today’s Canadian corporation depends on a combination of technical expertise, soft skills, strategic finesse, and professional judgment. This two-day event offered a comprehensive blend of sessions that address the most relevant and current topics with insight on what’s coming next. Join your peers from other Canadian companies to discuss common challenges, explore parallel opportunities, and build your professional network.

This product was originally issued by a CPA Canada legacy body.

 
2011 Commodity Tax Symposium
2011 Commodity Tax Symposium
September 26-27, 2011, Ottawa, ON

The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. The conference is a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace.

This product was originally issued by a CPA Canada legacy body.

 
2011 Commodity Tax Symposium – West
2011 Commodity Tax Symposium – West
The 2011 Commodity Tax Symposum – West addressed all the latest technical information on harmonization in both Ontario and BC, provides updates on GST, Customs and International Trade legislative developments, court cases and other developments in jurisprudence.

This product was originally issued by a CPA Canada legacy body.

 
2012 Commodity Tax Symposium
2012 Commodity Tax Symposium
October 1-2, 2012, Ottawa, ON

The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. The conference is a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace.

This product was originally issued by a CPA Canada legacy body.

 
2012 National Conference on Income Tax
2012 National Conference on Income Tax
September 12-13, 2012, Toronto, ON

This two-day conference featured several tracks of concurrent and plenary sessions. Some of Canada’s leading income tax experts presented on the latest changes in tax legislation and administration and provide practical and relevant strategies to utilize in your practice or business. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself!

This product was originally issued by a CPA Canada legacy body.

 
2013 Commodity Tax Symposium
2013 Commodity Tax Symposium
Westin Ottawa Hotel, Ottawa, ON

“The Symposium” is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speakers addressing critical issues relating to HST, GST, PST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace.
 
2013 Commodity Tax Symposium – West
2013 Commodity Tax Symposium – West
CICA's Commodity Tax Symposium - West is Western Canada's largest indirect tax conference. Its revitalized agenda focused on the most important indirect tax issues facing businesses in Western Canada and plays host to numerous general and concurrent sessions to help you stay on the cutting edge of the ever-changing indirect tax landscape.
 
2013 Foundations in International Tax Course
2013 Foundations in International Tax Course
Specialized Tax Course
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

November 16-20, 2013
Marriott Gateway on the Falls, Niagara Falls, ON

Building on the concepts presented in the In-Depth Tax Course, this intermediate course explores the issues surrounding the taxation of foreign operations and effective planning strategies for minimizing tax for businesses that have expanded, or are considering expanding, outside of Canada.

 
2013 National Conference on Income Taxes for SMPs
2013 National Conference on Income Taxes for SMPs
This two-day income tax conference was dedicated to give small and medium-sized practitioners the perfect balance of practical and technical insights into the year’s most vital tax strategies and legislative changes. Featuring a series of plenary and concurrent sessions, as well as extended-length special sessions, you’ll learn from some of Canada’s most impressive tax experts.
 
2014 Accounting for Income Taxes
2014 Accounting for Income Taxes
Tax Blended Learning Courses
(en anglais seulement) Registration Open till 5:00 pm EDT on October 29

Elearning available online now, and classroom session (in-person or virtual) on November 5, 2014

This course provides an introduction to accounting for income taxes in Canada, under both IFRS and ASPE. The course will go through basic concepts of accounting for income taxes (recognition, measurement, valuation, presentation, disclosure) and outline key differences in how IFRS and ASPE deal with each. It will also introduce students to some advanced topics in accounting for income taxes.

This course uses a blended learning approach, with two key components: elearning modules followed by a classroom session that can be attended in person, or for those who prefer, remotely via computer. The elearning modules cover the basic concepts of the topic. The classroom session (in-person or virtual) will walk you through a case study(ies) so you can apply the concepts covered in the elearning.

 
2014 Advanced International Tax
2014 Advanced International Tax
Specialized Tax Course
(en anglais seulement) Registration Open!

November 16-19, 2014
Crowne Plaza Niagara Falls, Niagara Falls, ON

Building on the concepts presented in the Foundations in International Tax Course, this program is an advanced study of Canada’s foreign affiliate rules. Students will work through complex foreign affiliate issues and examples involving characterization and interpretation questions, reorganizations, the computation of foreign affiliate surplus and foreign accrual property income determinations.
 
2014 Advanced Tax Issues for the Owner-Managed Business Course
2014 Advanced Tax Issues for the Owner-Managed Business Course
Specialized Tax Course
(en anglais seulement) Email registration@cpacanada.ca to be waitlisted

November 1-5, 2014
Sheraton on the Falls, Niagara Falls, ON

This in-depth course is designed for tax professionals who work predominately with owner-managed businesses on estate planning, retirement and succession planning, or for those working in an industry setting who wish to expand their knowledge in this area. It offers an advanced format in which you can acquire innovative solutions to the most intricate financial situations that confront the business owner today.
 
2014 Commodity Tax Symposium
2014 Commodity Tax Symposium
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

September 29-30, 2014
(plus optional pre- and post- Symposium workshops)
The Westin Ottawa, Ottawa, ON

“The Symposium” is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speakers addressing critical issues relating to HST, GST, PST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace.

Keynote Speaker                                  Special Luncheon Speaker

 
2014 Commodity Tax Symposium – West
2014 Commodity Tax Symposium – West
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

March 10-11, 2014 (optional workshop March 12)
Westin Calgary Hotel, Calgary, AB

Join us for Western Canada's largest indirect tax conference, CPA Canada's Commodity Tax Symposium - West. Its revitalized agenda focuses on the most important indirect tax issues facing businesses in Western Canada and plays host to numerous general and concurrent sessions, as well as an optional workshop to help you stay on the cutting edge of the ever-changing indirect tax landscape. Be sure to mark your calendars, because you will not want to miss the great technical updates and incredible networking opportunities available to you at the Commodity Tax Symposium – West!

 
2014 Commodity Tax Symposium – West
2014 Commodity Tax Symposium – West

CPA Canada's Commodity Tax Symposium - West is Western Canada's largest indirect tax conference. Its revitalized agenda focused on the most important indirect tax issues facing businesses in Western Canada and plays host to numerous general and concurrent sessions to help you stay on the cutting edge of the ever-changing indirect tax landscape.

 
2014 Corporate Reorganizations Course
2014 Corporate Reorganizations Course
Specialized Tax Course
(en anglais seulement) Registration Open

November 8-12, 2014
Fairmont Whistler, Whistler, BC

This course covers the most recent technical amendments, current issues, techniques and strategies in the area of corporate reorganizations. It explores methods for effecting corporate purchases, sales and restructuring, delving into the detailed technical tax rules and examining numerous tax planning strategies.

 
2014 CPA Canada In-Depth HST/GST Course
2014 CPA Canada In-Depth HST/GST Course
(en anglais seulement)
Note: As this event is now over, information is for reference purposes only.

June 8-13, 2014
Pillar and Post Inn, Niagara-on-the-Lake, ON

This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.

Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture.

All 2014 In-Depth HST/GST Course registrants will receive 40% off the regular price of the Commodity Tax Symposium in Ottawa this September 29-30th. Hope to see you all there! Contact Stefan Mihailovich (smihailovich@cpacanada.ca) for details.

 
2014 CPA Canada's National Conference for Business Transitions
2014 CPA Canada's National Conference for Business Transitions
(en anglais seulement)

November 3-4, 2014
Renaissance Toronto Downtown Hotel, Toronto, ON
2 day Conference including general and concurrent sessions • optional Workshop November 5

New for 2014! Whether retirement is on the doorstep, 25 years away or anything in between, every business owner or practitioner should have a plan – a strategy to transition to the next stage or to plan for unexpected life events. This Conference provides a comprehensive overview featuring industry leaders providing practical insights into: understanding the process, the choices, the critical success factors, the issues and failure risks – all with a view to begin to develop a successful roadmap to the transition.

Keynote Speakers

FREE BOOK with conference registration
 
2014 In-Depth Tax Course - Part 3
2014 In-Depth Tax Course - Part 3
(en anglais seulement)   

August 16-20, 2014
Whistler, BC

Email registration@cpacanada.ca to be sent more information

This five-day, in-residence tax course provides the natural next step in training for professionals working full time in tax, who have completed the CPA Canada In-Depth Tax Course – Parts 1 and 2.
 
2014 In-Depth Transfer Pricing Course – Part I (elearning)
2014 In-Depth Transfer Pricing Course – Part I (elearning)
(en anglais seulement) Registration Open!

Available Online Now

Once you have completed Part I,
register for the In-Depth Transfer Pricing Course – Part II (In-residence) here.


CPA Canada is proud to offer the In-Depth Transfer Pricing Course - Part I (elearning), as Canada's premiere training course for transfer pricing professionals. This elearning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.

 
2014 In-Depth Transfer Pricing Course – Part II (In-Residence)
2014 In-Depth Transfer Pricing Course – Part II (In-Residence)
(en anglais seulement) Note: As this event is now over, information is for reference purposes only.

August 17-20, 2014
Sheraton on the Falls, Niagara Falls, ON

New to transfer pricing?
First register for the In-Depth Transfer Pricing Course – Part I (elearning) here.


The Part II (In-Residence) course provides four days of intensive lectures and tutorials, at a resort just outside of a major Canadian city. This proven format of lectures followed by small break-out tutorial groups will provide students an excellent opportunity to focus on the rigorous technical content, while working through practical case studies and getting a chance to network with their peers and some of the most recognized transfer pricing leaders in Canada.

 
2014 Income Tax Practice Course
2014 Income Tax Practice Course
(en anglais seulement) Registration Open!

West - November 1-7, 2014
Banff Park Lodge, Banff, AB

East - November 29 - December 5, 2014
Blue Mountain Resort, Blue Mountains, ON

This in-residence course, geared towards general practitioners, provides a sound understanding of the Income Tax Act, an appreciation of the critical issues in current legislation and major changes proposed for the future. You will gain an improved ability to recognize tax problems, learn valuable tax planning techniques and achieve a better understanding of Canada Revenue Agency assessing positions.
 
2014 National Conference on Income Taxes for SMPs
2014 National Conference on Income Taxes for SMPs
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

October 6-7, 2014
(Optional Workshop(s) October 8)
Metro Toronto Convention Centre, Toronto, ON

This Canadian income tax conference is dedicated to giving small and medium-sized practitioners the perfect balance of practical and technical insights into the year’s most vital tax strategies and legislative changes. Featuring a number of special extended-length as well as plenary and concurrent sessions, you’ll learn from some of Canada’s most notable tax experts, and have an opportunity to share thoughts and ideas with the faculty and your peers during our special networking reception.

 
2014-15 Indirect Taxes
2014-15 Indirect Taxes
Tax Blended Learning Courses
(en anglais seulement) Registration Open!

Elearning available online late Fall, and classroom session (in-person or virtual) on January 20, 2015

This course provides an introduction to Indirect Taxation in Canada. It will provide an overview of the basic structure of indirect taxes in Canada and cover key concepts in GST/HST, QST and PST, compliance obligations, and implications of common transactions.

This course uses a blended learning approach, with two key components: elearning modules followed by a classroom session that can be attended in person, or for those who prefer, remotely via computer. The elearning materials cover the basic concepts of the topic. The classroom session (in-person or virtual) will walk you through a case study(ies) so you can apply the concepts covered in the elearning.

 
2014-15 Scientific Research and Experimental Development
2014-15 Scientific Research and Experimental Development
Tax Blended Learning Courses
(en anglais seulement) Registration Open!

Elearning available online late Fall 2014, and classroom session (in-person or virtual) on January 22, 2015

This course provides an introduction to the Scientific Research and Experimental Development ("SR&ED") program in Canada. It will provide an overview of the key benefits available to taxpayers under federal and provincial SR&ED programs, the types of eligible expenditures, and review the compliance requirements to make a SR&ED claim.

This course uses a blended learning approach, with two key components: elearning modules followed by a classroom session that can be attended in person, or for those who prefer, remotely via computer. The elearning materials cover the basic concepts of the topic. The classroom session (in-person or virtual) will walk you through a case study(ies) so you can apply the concepts covered in the elearning.

 
2014-15 U.S. Tax for the Canadian Tax Practitioner
2014-15 U.S. Tax for the Canadian Tax Practitioner
Tax Blended Learning Courses
(en anglais seulement) Registration Open!

Elearning available online late Fall 2014, and classroom session (in-person or virtual) on January 21, 2015

This course is geared for the Canadian practitioner who would like a better understanding of the U.S. Corporate and Individual Taxation system. It will review key concepts and highlight critical U.S. tax issues Canadian practitioners need to be aware of when dealing with client transactions south of our border.

This course uses a blended learning approach, with two key components: elearning modules followed by a classroom session that can be attended in person, or for those who prefer, remotely via computer. The elearning materials cover the basic concepts of the topic. The classroom session (in-person or virtual) will walk you through a case study(ies) so you can apply the concepts covered in the elearning.

 
2015 Commodity Tax Symposium – West
2015 Commodity Tax Symposium – West
(en anglais seulement)

March 2-3, 2015 (optional workshop March 4)
Westin Calgary Hotel, Calgary, AB

Join us for Western Canada's largest indirect tax conference, CPA Canada's Commodity Tax Symposium - West. Its revitalized agenda focuses on the most important indirect tax issues facing businesses in Western Canada and plays host to numerous general and concurrent sessions, as well as an optional workshop to help you stay on the cutting edge of the ever-changing indirect tax landscape. Be sure to mark your calendars, because you will not want to miss the great technical updates and incredible networking opportunities available to you at the Commodity Tax Symposium – West!

 
2015 Foundations in International Tax
2015 Foundations in International Tax
Specialized Tax Course
(en anglais seulement)

Summer/Fall 2015

Building on the international concepts introduced in the In-Depth Tax Course, this intermediate in-depth course builds on the basic issues surrounding the taxation of foreign operations and effective planning strategies for minimizing tax for businesses that have expanded, or are considering expanding, outside Canada.

 
2015 Scientific Research and Experimental Development Symposium
2015 Scientific Research and Experimental Development Symposium

NEW for 2015!

(en anglais seulement)

February 5-6, 2015
Metro Toronto Convention Centre (North Building), Toronto, ON

CPA Canada’s first two-day SR&ED symposium will include a blend of technical and financial/accounting sessions, with updates, analysis and very current interpretations from practitioners and government. The rich mix will offer exceptional value for both specialists and generalists while featuring panel discussions and debates with some of the field’s leading experts.
 
Advanced HST/GST Course: Cross-Border Transactions (elearning)
Advanced HST/GST Course: Cross-Border Transactions (elearning)

(en anglais seulement) Registration Open!

This elearning course allows you to access a recording of the full modularized two-day live course, complete with detailed reference materials and quizzes, accessible 24/7 from your computer. It will dive into the complex HST/GST areas of non-residents and cross-border transactions. A must for any practitioner or professional in industry who deals with cross-border activities. Our nationally recognized faculty will enhance your knowledge of the technical HST/GST legislation and help you implement valuable strategies while providing incredible insights into practical solutions that have been successfully applied to real client situations.

 
Advanced HST/GST Course: Financial Services (elearning)
Advanced HST/GST Course: Financial Services (elearning)

(en anglais seulement) Registration Open!

Online Now

This elearning course allows you to access a recording of the full modularized two-day live course, complete with detailed reference materials and quizzes, accessible 24/7 from your computer. It will examine the complex and dynamic indirect tax concepts and legislation for financial institutions, services and pensions. It is a perfect complement to the CPA Canada’s In-depth HST/GST offering, and a must have for any professional who is serious about understanding financial services in the context of indirect tax. The Financial Services Course will go into great detail and look at the latest changes and developments in the important area of HST/GST and financial services. Our nationally recognized faculty will enhance your knowledge of the technical HST/GST legislation while providing incredible insights into practical solutions that have been successfully applied to real client situations.

 
Alberta Property Tax Legislation
Alberta Property Tax Legislation
In this session Mr. Gilbert Ludwig provides an update on recent developments in industrial assessment in Alberta, including commentary on the recent Canadian Natural Resources Ltd. case and pending changes to the Municipal Government Act.
 
All Aboard! B.C.'s Last Minute Implementation Checklist
All Aboard! B.C.'s Last Minute Implementation Checklist
This incredibly timely session covers a last minute checklist of tasks, opportunities and challenges you need to be aware of to ensure that your business is fully prepared for BC's re-implementation of GST and PST.
 
Allocution de l'ombudsman des contribuables
Allocution de l'ombudsman des contribuables
Cette piste audio française a été enregistrée lors du Colloque national de 2010 pour les conseillers de PME, où des services de traduction simultanée vers le français étaient offerts.

Dans son allocution d’ouverture, Paul Dubé décrit son mandat de premier ombudsman des contribuables du Canada. En plus d’expliquer comment il veille au respect des droits touchant les services prévus dans la Charte des droits du contribuable, M. Dubé relate certains problèmes qui lui ont été soumis, en décrivant la façon dont il les a réglés, et partage les enseignements qu’il en a tirés.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Allowances, Reimbursements and Rebates
Allowances, Reimbursements and Rebates
With the various rates changes, harmonization, recaptured input tax credits and recent court cases, it is an excellent time for organizations to revisit the provisions related to the recovery of tax on allowances, reimbursements and rebates. How do the rules apply in today's environment? What is the distinction between reimbursements and allowances and the related tax implications? How are the CRA and other government authorities treating them on audit?

This session provides a practical analysis of the various allowances and reimbursements provisions and specific issues organizations are facing today with respect to the recovery of tax.

This product was originally issued by a CPA Canada legacy body.

 
An Update on the New Place of Supply Rules
An Update on the New Place of Supply Rules
Focusing primarily on imports and exports of property and services to and from Canada, this presentation also touches on interprovincial transfers of property and services.

This product was originally issued by a CPA Canada legacy body.

 
Arranging for a Financial Service
Arranging for a Financial Service
On December 14, 2009 the Government announced substantial changes to the definition of a "financial service". The changes serve to narrow the term "arranging for" in the definition which would impact many businesses that are involved in some extent with the making of a financial service. This session will provide an update on this initiative and outline the potential scope and impact of this initiative.

This product was originally issued by a CPA Canada legacy body.

 
Attribution Rules
Attribution Rules
This session entails a discussion of specific attribution provisions, particularly those in S. 74.1 (1) – 74.4 (2). As well an examination of revocable trusts, indirect payments, transfer of rights to income and interest free or low interest loans completes the presentation.

This product was originally issued by a CPA Canada legacy body.

 
BC and the HST: Past, Present and Future
BC and the HST: Past, Present and Future
This session looks at the past (what are the top 10 BC SST refund opportunities, the present (HST post-implementation reviews – a walk-through of common mistakes, and process to verify high-risk areas and the future (an analysis of the legal and political issues surrounding the referendum and possible outcomes).

This product was originally issued by a CPA Canada legacy body.

 
Beyond A – B: The Next Tax Calculation Under the Excise Tax Act
Beyond A – B: The Next Tax Calculation Under the Excise Tax Act
Conceptually the reporting of GST/HST is simple: for each reporting period GST/HST registrants add up all the GST they collect on supplies and subtract all the GST they paid on inputs related to those supplies to arrive at the calculation of net tax. This amount is sent into the CRA. The reality is quite different. The Excise Tax Act contains many provisions that cause GST/HST registrants to adjust the net tax calculation by adding to or subtracting from either the amount reported as collected or the amount reported as having been paid on inputs.

This product was originally issued by a CPA Canada legacy body.

 
Breakfast Session: A Legal and Practical Guide for Dealing with CRA Audits, Appeals and Objections
Breakfast Session: A Legal and Practical Guide for Dealing with CRA Audits, Appeals and Objections
This presentation highlights some of the key practical, legal and quasi-legal issues that taxpayers may encounter in their dealings with the Canada Revenue Agency, including the formulation of appropriate strategies for dealing with these issues. Among the topics discussed are some of the common matters audited, and the information you can be expected to provide in respect of these matters and setting the ground rules for the audit (eg. establishing a point of contact for dealing with the auditor).

This product was originally issued by a CPA Canada legacy body.

 
Breakfast Session: Tax Oversight and the Audit Committee
Breakfast Session: Tax Oversight and the Audit Committee
The Canada Revenue Agency and its counterparts around the world are intensifying their scrutiny of corporate governance as an indicator of tax compliance. Boards, CEOs and CFOs are expected to be more accountable for corporate tax planning strategies, and in some countries Audit Committees are taking on more responsibility for oversight of the corporate tax function. Companies will be risk rated by authorities, and rewarded or punished depending on their governance "report card." In this session, Ernst & Young tax professionals discuss the changing landscape, and how Audit Committees can play a key role in tax oversight.

This product was originally issued by a CPA Canada legacy body.

 
British Columbia's March Back to GST/PST
British Columbia's March Back to GST/PST
Businesses and practitioners in B.C. and across Canada have been on the edge of their seat for the past several years, waiting and hoping for some clarity on the HST/GST/PST situation. With last year's election raising almost as many questions as it did answers, Canadians are desperately trying to find some stable ground. With only months to go before the transition back to GST/PST is complete, join experts Janice Roper and Patrick Banham, as they help you navigate the obstacles and opportunities that this transition is creating.

This product was originally issued by a CPA Canada legacy body.

 
British Columbia's PST: One Year Later
British Columbia's PST: One Year Later
Hear the latest on British Columbia's PST, straight from BC Finance, and Shawna Hansen as they provide balanced insight into what indirect tax professionals and the government has seen over the last year, and what to expect in the next 12 months.
 
Byrd & Chen’s Canadian Tax Principles – Professional Edition 2014
Byrd & Chen’s Canadian Tax Principles – Professional Edition 2014

2014 Edition – now available!

Turn to this easy-to-understand guide when you need straightforward answers to common personal, corporate or GST/HST tax questions. Written for the non-tax specialist, Canadian Tax Principles is a reliable source for identifying the key issues in a tax problem and giving you the information you need to solve them.

 
Can You Hear Me Now? Difficulties in Taxing Telecommunications
Can You Hear Me Now? Difficulties in Taxing Telecommunications
This session briefly reviews the evolution of the legislation and administrative policy as it pertains to telecommunications services and summarizes the current rules in place for GST/HST, QST and retail sales tax purposes. Several challenges that have emerged in attempting to properly – and fairly – apply sales tax to certain types of telecommunications services are addressed, including supply-characterization issues, multijurisdictional supplies, and the taxation of innovative technologies and services. Recent controversy surrounding the potential application of retail sales tax to telecommunications services for own use is also discussed.

This product was originally issued by a CPA Canada legacy body.

 
Capital Gains Deduction Revisited
Capital Gains Deduction Revisited
This sessions discussion focuses on eligible property and the financial impact of using the capital gains deduction. There will be an overview of three tests; determination of small business corporation, the 24 month ownership test and the holding period asset test as well as looking at the barriers to being a QSBC. The session will finish with planning ideas.

This product was originally issued by a CPA Canada legacy body.

 
Carbon Tax: Not Just a Puff of Smoke
Carbon Tax: Not Just a Puff of Smoke
In 2008, BC became the first jurisdiction in Canada to introduce a carbon tax. This session provides an overview of BC's carbon tax regime, by focusing on technical issues and deficiencies with the legislation, as well as recommendations made as part of the province's review. You will leave with a clearer understanding of the operation of this tax and the practical implications to their businesses.
 
Carrying on Business – Non Residents: Income Tax Concepts in a GST
Carrying on Business – Non Residents: Income Tax Concepts in a GST
The rules concerning when a non-resident is required to account for GST/HST on its activities carried out in Canada do not necessarily match up directly with the income tax treatment. This is a significant distinction which continues to challenge commodity tax advisors. This session will be an awareness session addressing the distinctions to clarify the rules and providing real-life examples that highlight this distinction.

This product was originally issued by a CPA Canada legacy body.

 
Case Law & Jurisprudence Update
Case Law & Jurisprudence Update
This semi-annual review focuses on updating case law changes since the Symposium in September.

This product was originally issued by a CPA Canada legacy body.

 
Case Law and Jurisprudence Update
Case Law and Jurisprudence Update
This session focuses on the latest information available on current cases before the courts and recent decisions.

This product was originally issued by a CPA Canada legacy body.

 
Case Law Update
Case Law Update
This session examines current court cases and some areas of current CRA audit scrutiny and assessing practices broken down by various topics, including: tax avoidance and the general anti-avoidance rule, waivers of arrears interest, director's liability, income vs. capital, deductibility of business expenses, allocation of purchase price, collection of tax debts, valuation issues, administration and enforcement, and international and cross-border issues.

This product was originally issued by a CPA Canada legacy body.

 
Case Law Update
Case Law Update
This session examines current court cases and some areas of current CRA audit scrutiny and assessing practices broken down by various topics, including: tax avoidance and the general anti-avoidance rule, waivers of arrears interest, director's liability, income vs. capital, deductibility of business expenses, allocation of purchase price, collection of tax debts, valuation issues, administration and enforcement, and international and cross-border issues.
 
Characterization Issues in the Resource Industry
Characterization Issues in the Resource Industry
This session will review the fundamental issues around the commodity tax implications of a transaction, and how they are significantly impacted depending on its nature; is the property real, tangible, intangible, or if it is a supply is it of a service, property or a combination thereof? Participants will leave this session with a greater understanding of the difficulties inherent in characterizing a supply, as well as understanding the current issues facing the resource industry and how to overcome these obstacles.

This product was originally issued by a CPA Canada legacy body.

 
Characterization Issues in the Resource Industry
Characterization Issues in the Resource Industry
This session will review the fundamental issues around the commodity tax implications of a transaction, and how they are significantly impacted depending on its nature; is the property real, tangible, intangible, or if it is a supply is it of a service, property or a combination thereof?
 
Characterization of Supply & Incidental Supply Rules
Characterization of Supply & Incidental Supply Rules
Hear David give his expert opinions on how the characterization of supply rules can impact not only taxability but the rate of that tax as well. This session enables you to make the best decision in given situations with a view to minimizing risk.

This product was originally issued by a CPA Canada legacy body.

 
Characterization of Supply – Back to Basics
Characterization of Supply – Back to Basics
If you purchase billboard space for your new advertising campaign, are you acquiring an advertising service, are you leasing real property, or have you acquired a service in relation to real property? If you outsource your IT department, are you leasing computer servers from your service provider or are you receiving a pure service? With sales tax harmonization in BC and Ontario and the new Place of Supply Rules, how you characterize a transaction, both within your contract and for tax purposes, will determine not only whether GST/HST applies, but what rate of tax as well. This paper and session will set out the factors and principles that one should look to in order to properly characterize a supply for GST/HST purposes, and will provide guidance on the steps you can take to ensure a CRA auditor will agree with your characterization.

This product was originally issued by a CPA Canada legacy body.

 
Classification des fournitures – Notions de base
Classification des fournitures – Notions de base
Cette piste audio française a été enregistrée lors du Symposium sur les taxes à la consommation 2010, où des services de traduction simultanée vers le français étaient offerts.

L’achat d’espace publicitaire sur des panneaux d’affichage constitue-t-il un achat de service publicitaire, une location d’immeuble, ou un achat de service lié à un immeuble? L’externalisation d’un service de TI constitue-t-elle une location de serveurs auprès d’un fournisseur de services ou s’agit-il simplement d’un service qui vous est fourni? Avec l’harmonisation de la TPS et des taxes de vente provinciales en Colombie-Britannique et en Ontario et des nouvelles règles sur le lieu de fourniture, la façon dont une transaction est qualifiée, que ce soit dans le contrat ou aux fins de l’impôt, déterminera non seulement si la TPS/TVH est payable, mais aussi le taux auquel elle s’appliquera, le cas échéant. Cette communication présente les éléments et les principes à prendre en compte pour qualifier correctement une fourniture aux fins de la TPS/TVH, et donne des conseils sur la démarche à suivre pour vous assurer qu’un vérificateur de l’ARC sera d’accord avec une qualification.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Closing the Loopholes – 2011 Anti-Avoidance Measures
Closing the Loopholes – 2011 Anti-Avoidance Measures
The 2011 Federal Budget contains a number of proposals that relate to avoidance issues or perceived abuses. This session provides a discussion and analysis of the anti-avoidance proposals introduced in 2011, including the tax on split income for capital gains, new RRSP anti-avoidance rules, rules that no longer apply the allow the deferral of corporate income tax where corporations are members of partnerships, and the extension of certain stop-loss rules.

This product was originally issued by a CPA Canada legacy body.

 
Cloud Computing: Indirect Tax Implications
Cloud Computing: Indirect Tax Implications
Learn about the groundbreaking implications of Cloud Computing and indirect taxation from Mark Worrall. Mark will introduce this revolutionary topic and help you understand what this new technology means to you and your businesses, while tackling the tough questions on how it impacts your sales tax systems.

This product was originally issued by a CPA Canada legacy body.

 
Commodity Tax Case Law Review
Commodity Tax Case Law Review
This session will inform you of recent important developments in commodity tax jurisprudence, including on-going appeals to monitor, and highlight the practical significance and possible application of new case law. You will gain a better understanding of important new, affirmed and pending commodity tax jurisprudence on fundamental issues, and of how those decisions are likely to be relevant in various practical circumstances.

This product was originally issued by a CPA Canada legacy body.

 
Commodity Tax Case Law Review
Commodity Tax Case Law Review
This presentation will highlight a selection of noteworthy GST/HST, provincial sales tax and other commodity tax jurisprudence from all levels of court decided between the 2012 Commodity Tax Symposium (October 1, 2012) and the summer of 2013. Participants will gain a better understanding of important recent commodity tax decisions as well as the practical implications and possible applications of such developments.
 
Commodity Tax Case Law Review & Update
Commodity Tax Case Law Review & Update
Our annual review will include discussion of the most significant cases decided in the last year as well as those that are ongoing and could impact the practice of commodity tax over the coming years. Please check back at our website for a complete list of the cases being discussed.

This product was originally issued by a CPA Canada legacy body.

 
Commodity Tax Case Law Review and Update
Commodity Tax Case Law Review and Update
Our annual review includes discussion of the most significant cases decided in the last year as well as those ongoing cases that could impact the practice of commodity tax over the coming years.

This product was originally issued by a CPA Canada legacy body.

 
Commodity Tax Case Law Update Featuring Legal and Justice Perpectives
Commodity Tax Case Law Update Featuring Legal and Justice Perpectives
This session informs Symposium participants of recent important developments in commodity tax jurisprudence, including on-going appeals to monitor, and to highlight the practical significance and possible application of the new case law. You will gain a better understanding of important new, affirmed and pending commodity tax jurisprudence on fundamental issues, and of how those decisions are likely to be relevant in various practical circumstances.

This product was originally issued by a CPA Canada legacy body.

 
Constitutional Issues Affecting Commodity Tax
Constitutional Issues Affecting Commodity Tax
The power to tax is integrally tied to the Constitution Act, 1867. While court decisions over the years have developed the fundamental Constitutional tenets affecting the ability of governments to levy taxes, Constitutional issues continue to arise in the commodity tax context and there remain important areas of uncertainty. The objective of this session is to review the essential Constitutional principles affecting commodity taxes and to examine the current areas of controversy.

This product was originally issued by a CPA Canada legacy body.

 
Corporate Finance  - Tax Considerations in Merger and Acquisition Transactions
Corporate Finance - Tax Considerations in Merger and Acquisition Transactions
Principles covered in Corporate Finance – Basic Taxation Principles are now applied in context of a merger and acquisition.

Designed for Chartered Accountants or corporate finance professionals who may have some general tax knowledge but who do not have specific tax experience in a corporate finance context. This course is a high-level review of some of the most common tax considerations that arise in typical corporate finance transactions. The course objective is to provide an overview of some basic tax principles so you understand relevant tax considerations and are in a better position to identify the need for specialized tax advice early in the transaction process.

By the end of this course you should be able to:
  • Understand advantages and disadvantages of an asset or share sale to both Purchaser and Vendor, and importance of modeling and planning to achieve the best result for both;
  • Understand considerations specific to the sale of private companies;
  • Understand some important acquisition planning techniques including the “bump”, exchangeable shares, debt-push down, earn-outs and non-competes; and
  • Understand key cross-border issues.

This product was originally issued by a CPA Canada legacy body.

 
Corporate Finance - Basic Taxation Principles
Corporate Finance - Basic Taxation Principles
Designed for Chartered Accountants or corporate finance professionals who may have some general tax knowledge but who do not have specific tax experience in a corporate finance context. This course is a high-level review of some of the most common tax considerations that arise in typical corporate finance transactions. The course objective is to provide an overview of some basic tax principles so you understand some of the relevant tax considerations and are in a better position to identify the need for specialized tax advice early in the transaction process. By the end of the course you should be able to:
  • Understand the basic tax differences between equity and debt financings;
  • Understand the tax benefits of hybrid financing; and
  • Understand common tax issues on inbound and outbound financings
The principles covered here are then applied in the course Corporate Finance – Tax Considerations in Merger and Acquisition Transactions.

This product was originally issued by a CPA Canada legacy body.

 
Corporate Tax Update and Owner Manager Remuneration Planning
Corporate Tax Update and Owner Manager Remuneration Planning
This session gives an update on corporate tax rates and integration, the provincial and federal small business deduction and the effect of GRIP on bonusing down decisions. Other considerations in determining whether to bonus or not is discussed. The timing of cash flow and impact on installments, alternatives like the reasonableness of inter-corporate management fees, the buildup of cash and the effect on QSBC status, eligible dividends and refund of RDTOH and capital loss carry backs are highlighted. Finally changes in CCA rates and the increase the SRED expenditure limit completes the discussion. Owner-manager remuneration issues like dividends versus salary, eligible dividend rules and other issues like dividends not creating RRSP room and reducing other payroll taxes are highlighted in this session. Various recent technical interpretations on private health services plans and several planning points around the use of private services businesses round out the presentation.

This product was originally issued by a CPA Canada legacy body.

 
CPA Canada's National Conference

(en anglais seulement)
Note: As this event is now over, information is for reference purposes only.

Brochure

September 22-23, 2014
(Optional workshops on September 24)
Metro Toronto Convention Centre (South Building), Toronto, ON

One Powerful Experience

Mark your calendars for the premiere of CPA Canada’s National Conference, the flagship event for all CPAs, CAs, CMAs and CGAs in business and professional service firms.

This event offers tremendous value at $995 for the two-day conference!

One Powerful Network – in One Place, at One Time

CPA Canada’s National Conference will be the one opportunity to meet and network with hundreds of professional colleagues from across Canada. Networking breakfasts, sit-down lunches, and a special “coast to coast” evening reception will provide many chances to meet and discuss issues with your contemporaries from across the nation.

Prominent and Thought-Provoking Keynote Speakers

One Unparalleled Professional Development Opportunity

The rich five-track agenda enables you to customize your learning experience:

Leadership: Business gurus will be presenting the latest thinking in strategic planning, ethical leadership, innovation and communication.

Finance: Discover the latest trends in financing strategies, capital budgeting, treasury management, business valuations, and corporate finance deals.

Management Accounting: Hear the most current thinking in cost and revenue management, forecasting, budgeting and performance management.

Financial Accounting and Reporting: Two full tracks, dedicated to financial accounting and reporting, will cover all the latest updates in IFRS and ASPE, standards application, interpretation and other issues. These tracks include updates from:

  • Stephen Cooper, member of the International Accounting Standards Board
  • Cameron McInnis, Chief Accountant of the Ontario Securities Commission
  • Linda Mezon, Chair of the Canadian Accounting Standards Board

Attend one of the optional post-conference workshops
The following four workshops will be offered on Wednesday September 24, to allow a deeper dive into one of your key areas of interest:

  • Hedge Accounting – Trimming the Complexities
  • Speaking as a Leader ®
  • Bank Agreements 101 – Important Considerations when Negotiating Credit Facilities with a Lender
  • Month-ends – Tips and Tricks for a Faster Close

CPD hours

Conference - 14 CPD hours
Optional Workshop - 3 CPD hours

 
CPA Canada’s Tax Research and Writing Course
CPA Canada’s Tax Research and Writing Course
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

December 9, 2013
CPA Canada Offices, Toronto, ON

The overall objective of the tax research course is for students to learn the tax research process so that tax research can be conducted effectively. The course emphasizes the importance of tax research and to provide examples of research best practices.

 
CRA Administration, Mandatory E-filing Results and E-Services Update
CRA Administration, Mandatory E-filing Results and E-Services Update
Don't miss this exciting session with the Canada Revenue Agency, as they take the time to review numerous top of mind topics and recent changes impacting SMPs. From new electronic improvements, T1135s, e-filing results and penalties, and even a glimpse at the results of their red-tape reduction program, this will be a valuable session for all in attendance!
 
CRA Demo: Increasing Efficiency of Tax Administration – New Online Services for Business
CRA Demo: Increasing Efficiency of Tax Administration – New Online Services for Business
Mark Mayer from the Canada Revenue Agency showcases the latest features of the CRA's new online services for businesses. From making an online request, submitting enquiries and even uploading accounting data, the CRA is making a leap into the technology era by helping increase the efficiency of tax administration through more robust online services.

This product was originally issued by a CPA Canada legacy body.

 
CRAs The Audit Manual – A Valuable Tool'
CRAs The Audit Manual – A Valuable Tool'
The objective of this session is to familiarize the participant with the valuable information resources available through the use of CRA’s The Audit Manual, and provide practical tips on managing the GST audit process. In December 2008, the CRA released a public version of its audit manual. The document is quite extensive and will help both advisors and registrants prepare for CRA GST audits. It contains significant ETA GST technical guidance, inside procedural rules, checklists, diagrams and references to other sources and jurisprudence. Give the overwhelming size of the Manual, many practitioners and in-house experts do not yet fully appreciate its usefulness. This and other distractions in 2009 (i.e. harmonization) many have taken attentions away from the importance of optimum GST audit management.

This product was originally issued by a CPA Canada legacy body.

 
Cross Border Income Trusts
Cross Border Income Trusts
Income Trusts can avoid the application of the SIFT tax while allowing for the distribution of pre-tax income to investors, where the underlying assets of the Trust are located outside of Canada. This session reviews the GST/HST issues associated with setting up and operating such trusts and will provide a practical overview of the application of the FI and holding company rules.
 
Cross Border Issues – Doing Business in the US
Cross Border Issues – Doing Business in the US
This session explores the benefits of professional incorporation including tax deferral, income splitting, the potential for use of capital gains exemption, the ability to pay down business debt quicker with lower tax rates, who can own shares and the various provincial rules by profession.

This product was originally issued by a CPA Canada legacy body.

 
Cross-border US Compliance Issues
Cross-border US Compliance Issues
This session reviews some of the rules and obligations incurred when non-resident individuals and business earn income or carry on business in Canada. Among the concepts examined will be permanent establishment, domestic and treaty rules, and other implications of cross-border commercial activity.

This product was originally issued by a CPA Canada legacy body.

 
Current Issues in Post-Mortem Planning
Current Issues in Post-Mortem Planning
Post mortem planning is a misnomer. It's really pre-mortem planning for post mortem implementation. Proper planning is integral in mitigating any exposure to double taxation on death. This session will address current issues in post-mortem tax planning. More specifically, it will cover a recent Federal Court of Appeal (the "FCA") decision and the impact of subsection 84(2) in the context of pipeline planning. In addition, this session will provide practitioners with various tax planning strategies that may be used to ensure that the overall taxes paid by the estate on a subsequent sale of shares of a corporation or the assets held in the corporation are minimized.
 
Customs and Trade Update
Customs and Trade Update
Many tax professionals advise that Canada customs will accept transfer pricing studies to confirm the customs value of imported goods. Join us for this enlightening session, where we’ll cover: Key differences between transfer pricing and customs valuation; Why transfer pricing studies can’t always protect multinationals from customs valuation assessments; Why the same income tax transfer price can’t always be used for customs purposes.
 
Customs Update for Your Import/Export Business
Customs Update for Your Import/Export Business
This session focuses on recent, important developments in the areas of customs and international trade to help you mitigate your exposure to this complex area of indirect tax.

This product was originally issued by a CPA Canada legacy body.

 
Customs Valuation Demystified and Hot Topics
Customs Valuation Demystified and Hot Topics
This session will cover principles animating the appraisal of the value for duty of imported goods, and include a discussion of customs cases such as Jockey, Mattel, Cherry Stix, and Ferragamo . It will also refer to related party transaction rules. Finally, Daniel will discuss hot customs topics such as current customs verification priorities, changes to the re-assessment and reason-to-believe policies, modifications to the Administrative Monetary Penalty system as they relate to verifications, as well as the "end use" program.

This product was originally issued by a CPA Canada legacy body.

 
De Minimis Financial Institutions: Are You Caught in the Trap?
De Minimis Financial Institutions: Are You Caught in the Trap?
Are you caught in the "trap" and not even aware of it? This paper discusses the criteria that must be met to be a financial institution, and the numerous implications if you are. Many businesses can fall into the rules under these paragraphs without realizing it and where a person is caught by the "trap" they will be required to begin claiming ITCs on all acquisitions based on the percentage of use in that persons GST/HST taxable activities. In addition, many other issues can also arise from being caught in the "trap," and is discussed throughout this session.

This product was originally issued by a CPA Canada legacy body.

 
Dealing with a Client on the Wrong Side of the Law
Dealing with a Client on the Wrong Side of the Law
Many tax matters involve both civil and criminal exposure for clients, which can intimidate practitioners. This paper and presentation includes a review of the commonly encountered quasi-criminal provisions in the ETA, ITA and Customs Act, including: failure to file a return, making false or deceptive statements, and tax evasion. The discussion will then turn to issues commonly faced by accountants in these situations, including the difference between "intentional" acts, and being "willfully blind" to tax non-compliance, issues surrounding "privileged" documents and communications, governmental "searches and seizures", and the choice a client ultimately has in providing full, limited or no information to governmental authorities in these situations.
 
Débat dexperts sur l'impot'
Débat dexperts sur l'impot'
Des services de traduction simultanée vers le français seront offerts.

Cette séance aborde plusieurs questions de fiscalité pertinentes tant pour les entreprises ayant une obligation d’information du public que pour les entreprises à capital fermé, telles que les dépôts, les ajustements d’ouverture, les incidences de la conversion aux IFRS et les prix de transfert.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Delivery and Use in Canada
Delivery and Use in Canada
This presentation will examine the meaning of "delivery" and "use" in Canada. Such terms are relevant for determining whether particular supplies are, for GST/HST purposes, considered to be made in Canada and, if so, in a participating province. The terms are also used to determine whether supplies, including the provision of financial services, may be zero-rated under Schedule VI to the ETA.
 
Does That Include Tax?
Does That Include Tax?
The reality is, to remain competitive in today's economy, providing both business and retail customers with rebates, volume rebates or other incentives, is a fact of life. Charge backs and fees to suppliers who have not met time or other commitments are increasingly the norm, as are incentives (coupons) geared towards end consumers via social media and the Internet. This session will provide a detailed review of the Canadian commodity tax implications related to these adjustments, payments/charges between suppliers and customers, including end consumers such as incentives, promotion allowances, rebates, and other miscellaneous charges from customers to suppliers. The session will help you identify and manage the commodity tax issues related to these types of transactions within your organization.

This product was originally issued by a CPA Canada legacy body.

 
Doing Business in Canada: An Update on Cross-Border Corporate and Personal Tax Compliance
Doing Business in Canada: An Update on Cross-Border Corporate and Personal Tax Compliance
Tax compliance for non-residents performing services in Canada continues to evolve. The CRA has recently updated their process for Regulation 102 personal tax withholding waiver applications, including the issuance of a new form applicable to certain treaty-based relief situations. In addition, the expanded permanent establishment (PE) rules introduced with the Fifth Protocol to the Canada-US Income Tax Treaty have been in place for more than a year now, allowing for some practical experience to surface. Companies with employees travelling to Canada should be mindful of the current state of cross-border tax compliance in order to effectively manage their business. Prerequisites:

This product was originally issued by a CPA Canada legacy body.

 
Domestic Inter-vivos Family Trusts – Fundamentals of Establishing and Using Them
Domestic Inter-vivos Family Trusts – Fundamentals of Establishing and Using Them
Canada Revenue Agency ("CRA") has recently announced that some of the Tax Services Offices ("TSO") in Mississauga, Hamilton Kitchener, London and Windsor are undertaking a special project to audit domestic inter-vivos trusts and that this initiative will most likely spread to other TSOs. In anticipation of the CRA initiative, this session looks at the proper elements required to establish a bona fide domestic inter-vivos trust as well as the fundamentals to using these trusts.

This product was originally issued by a CPA Canada legacy body.

 
Energy Trading
Energy Trading
The objective of this session will be to explain the GST/HST, customs, excise and provincial tax consequences involved in the trading of Energy related products such as electricity, natural gas, and gasoline/fuel in Canada. Some of the technical topics that will be addressed are: domestic purchase and sales of energy, treatment of energy futures and derivatives, consignment, drop-shipment, customs, and taxes applicable to the buying and selling of electricity in Ontario. When you leave this session, you will have a better understanding of how GST/HST, customs, excise and provincial taxes apply to supplies of Energy in Canada.

This product was originally issued by a CPA Canada legacy body.

 
Environmental Taxes and Levies
Environmental Taxes and Levies
This session provides an overview of the current Canadian environmental levy landscape. The session also focuses on, inter alia: (1) the specific technical issues/areas of concern; (2) the potential for overlap between the business and the indirect tax department; and (3) automation.
 
Everybody is Either Buying or Selling: Oil and Gas, M&A and Indirect Tax
Everybody is Either Buying or Selling: Oil and Gas, M&A and Indirect Tax
Jay will focus on the many complex indirect tax threads that arise during M&A's. Specific focus will be given to common oil and gas structures and the use of certain specific vehicles such as partnerships, joint ventures and trusts. The goal of the session will be to provide guidance on the relevant indirect tax issues and considerations that practitioners should understand, and address in these deals.
 
Extended Producer Responsibility – an Environmental Levy Tour Across Canada
Extended Producer Responsibility – an Environmental Levy Tour Across Canada
Extended Producer Responsibility (EPR) programs can be best understood as changing the traditional balance of responsibilities among the manufacturers, distributors, and retailers of consumer goods, consumers, and governments with regard to waste management. EPR extends the traditional environmental responsibilities to include management at the post-consumer stage. A primary function of EPR is the transfer of the costs and/or physical responsibility of waste management from local government authorities and the general taxpayer to the producer.

This product was originally issued by a CPA Canada legacy body.

 
Fair Market Concepts in HST
Fair Market Concepts in HST
The Excise Tax Act contains requirements for the self-assessment of some builders of newly-constructed single-unit and multi-unit housing. When certain conditions are met, these builders are required to pay GST/HST based on the fair market value of the complex at the time of a triggering event. While this concept seems relatively simple, the application of these rules often leads to great uncertainty. Neither the CRA nor the courts have provided true guidance as every case seems to turn on its own facts. This session examines the issues faced by builders and will highlight certain principles to guide them in complying with their self-assessment obligations.

This product was originally issued by a CPA Canada legacy body.

 
Family Trust Guide, The
Family Trust Guide, The

The Family Trust Guide, Fifth Edition is designed to introduce your clients to an important vehicle that can help them achieve their financial goals in both tax and estate planning — the family trust.

 
GAAR – Update on Lipson and Aggressive Tax Planning
GAAR – Update on Lipson and Aggressive Tax Planning
This session reviews recent GAAR cases particularly Lipson as well as others that have had an impact shaping the GAAR situation. The second part of the session looks at the Quebec Aggressive Tax Planning Proposals and includes a brief discussion of the proposals and the similarities and differences to GAAR

This product was originally issued by a CPA Canada legacy body.

 
GAAR: A Sales Tax Perspective
GAAR: A Sales Tax Perspective
In the past decade, a plethora of cases have been issued by the courts in the income tax context transforming the General Anti-Avoidance Rule from a little-used provision, to a relatively common basis for assessments and a significant concern for any tax planning. This session: • reviews the indirect tax statutes that include a GAAR and those that do not • looks at foreign cases and compares how other countries have used similar statutes • surveys the case law to date considering and applying GAAR in a GST/HST and indirect tax context, and • examines the CRA's administrative policies and procedures with respect to when it will apply the GAAR in a sales tax context.

This product was originally issued by a CPA Canada legacy body.

 
Get a Grip on U.S. Sales Taxes
Get a Grip on U.S. Sales Taxes
Scott will utilize his vast experience as a Partner in Grant Thornton's Houston office, to help Canadian businesses and practitioners understand the myriad of U.S. Sales and Use Tax obligations that are often triggered by entering (even temporarily) the U.S. He will discuss issues such as leasing of assets, expanding into the U.S., and what constitutes Nexus within a state. Furthermore, Scott will summarize the most recent changes to important legislation, and provide an update on relevant U.S. case law.

This product was originally issued by a CPA Canada legacy body.

 
Get Back On Your Own Side! Customs Issues and Continuous Transmission Commodities
Get Back On Your Own Side! Customs Issues and Continuous Transmission Commodities
This session provides an insightful look at the various customs disputes being faced by companies and how to deal with them. Daniel and a CBSA agent discuss customs issues, paying special attention to continuous transmission commodities and the potential changes to the D-Memo.
 
Go Fish? Recent Developments on Requirements
Go Fish? Recent Developments on Requirements
The objective of this session is to provide an overview of the powers of CRA and provincial authorities to require the production and disclosure of information. The session commences with a review of the statutory provisions, both federal and provincial. The focus of the session is a review of recent court decisions primarily in the area known as “fishing expeditions”, where a third party is asked to disclose identifying information relating to others of interest to the taxation authorities. Consideration is given to the conflicting obligations of the third party, particularly privacy related issues, and the potential consequences of refusing to disclose requested information. Practical implications of the decisions in these cases for both industry and advisors are also discussed.

This product was originally issued by a CPA Canada legacy body.

 
GST Update for Income Tax Practitioners
GST Update for Income Tax Practitioners
This session provides an update of items of interest to income tax practitioners, including legislative changes, court cases and CRA interpretations. Of particular interest, the discussion of the effects of harmonization in Ontario and now British Columbia, which come into effect July 1, 2010.

This product was originally issued by a CPA Canada legacy body.

 
GST Update on Real Property and New Housing
GST Update on Real Property and New Housing
This session focuses on current issues including section 211 elections, rate of tax for real property services; bare trust and joint venture reporting issues; and basic tax content and other issues in BC.
 
Harmonization Issues in the Energy and Utilities Sector
Harmonization Issues in the Energy and Utilities Sector
This session covers the opportunities and challenges facing the energy, utility and resource sector as a result of the implementation of the HST.

This product was originally issued by a CPA Canada legacy body.

 
Here We Go Again: Revisiting Financial Services, JVs, and Nominee/Bare Trusts
Here We Go Again: Revisiting Financial Services, JVs, and Nominee/Bare Trusts
Join Neil as he covers the fascinating and complex area of financial services, joint ventures and nominee/bare trusts. His ability to clearly articulate and summarize the key issues, and practical solutions in these areas will be of great benefit to all those who attend.
 
Hot Topics in Customs
Hot Topics in Customs
Duties are only one of the considerations in effectively managing your customs and global trade function in both your current business as well as when considering entering new markets. Today, security and advance shipping information is a must and ensuring the required (by internal and external sources) and correct trade data is managed throughout the supply chain can be critical to success. Effective processes and controls are not only a key requirement to having your goods cleared through Customs efficiently but can also provide cash savings and result in more efficient use of staff in a global marketplace, thereby reducing costs. With this in mind, this session will cover: The U.S. “10 + 2 Rule”: What does this mean and how will this affect your business, Managing trade data – How can technology help, Canada as a “Manufacturing Free Trade Zone” and what it means, Budget update, Customs Valuation and Transfer Pricing Considerations relating to – Subsequent Proceeds, Tips & Traps and how to stay out of trouble.

This product was originally issued by a CPA Canada legacy body.

 
Hot Topics in HST/GST
Hot Topics in HST/GST
Join us for a perceptive discussion of the hottest topics in HST/GST over the past year! This session will cover several topics, each aimed to give HST/GST professionals an up-to-date view of the indirect tax landscape and of key issues that may be top of mind for you, or your clients.

This product was originally issued by a CPA Canada legacy body.

 
Hot Topics in HST: Private Company Edition
Hot Topics in HST: Private Company Edition
In this session, Cathy examines some of the most critical HST issues she and her colleagues have been dealing with over the past 12 months relating to private companies, and discusses their implications for your business and clients.

This product was originally issued by a CPA Canada legacy body.

 
Hot Topics in Tough Times
Hot Topics in Tough Times
This session addresses a variety of issues that arise as a result of falling asset values in a recession as well as planning that may be undertaken during a recession including the tax implications of declining share values, the tax value of stock options in a declining market environment, post mortem RRSP/ RRIF loss relief and income splitting and post mortem issues and declining values.

This product was originally issued by a CPA Canada legacy body.

 
HST – The Brave New World
HST – The Brave New World
This session will focus on the new Harmonized Sales Tax (HST) in British Columbia and Ontario that came into effect July 1, 2010 as it affects small and medium size businesses. Although the HST has often been viewed as simply a "super-sized GST", there are many important differences between the two taxes that affect most companies. The new HST applies to all GST registrants, even companies that are not located in British Columbia or Ontario. This session is intended to review some of the problems related to the transition from the Ontario Retail Sales tax and British Columbia Social Services Tax and to examine how companies were able to successfully handle these difficulties. Michael will share some real life example of problems and solutions that helped his clients cope with the new tax and will talk about potential risk areas in the Brave New World of the HST.

This product was originally issued by a CPA Canada legacy body.

 
HST and Multi-jurisdictional Vehicle Tax Developments
HST and Multi-jurisdictional Vehicle Tax Developments
Of key importance to commercial transport operations, this session delves into the transitional rules and any revamping of the tax as a result of the implementation of the HST.

This product was originally issued by a CPA Canada legacy body.

 
HST for Income Tax Practitioners
HST for Income Tax Practitioners
This session provides an update of items of interest to income tax practitioners, including legislative changes, court cases and CRA interpretations. Of particular interest will be a discussion of the effects of harmonization in Ontario and British Columbia that came into effect July 1, 2010.

This product was originally issued by a CPA Canada legacy body.

 
HST Impacts on Financial Institutions
HST Impacts on Financial Institutions
This session looks at selected issues and the impacts on the sector of harmonization. It also covers the death of outsourcing in the financial sector as a result of the HST.

This product was originally issued by a CPA Canada legacy body.

 
HST Implementation – Whats Next? A Panel Discussion
HST Implementation – Whats Next? A Panel Discussion
The HST has now been implemented by business organizations across the country. The transition effects are now beiong felt. What went right? What went wrong? What’s next? Listen to the Symposium’s panel of experts discuss the good, the bad and the ugly of HST implementation in 2010.

This product was originally issued by a CPA Canada legacy body.

 
IFRS/Private Enterprise Standards Applied to Tax Reporting
IFRS/Private Enterprise Standards Applied to Tax Reporting
With the transition later this year to International Financial Reporting Standards and its private company counterpart, Private Enterprise Standards, require some specialized knowledge to implement. This session reviews what tax practitioners need to know about the new standards as applied to tax reporting.

This product was originally issued by a CPA Canada legacy body.

 
Impact of Recent SR&ED Changes and Practical Issues
Impact of Recent SR&ED Changes and Practical Issues
This insightful session will teach you about the latest changes to the SR&ED system and how they impact you and your clients going forward. Dave uses his vast experience in this area to walk you through common pitfalls of the claim process, and he also provides you with tips to help smooth out the process and how to identify and overcome potential issues and processing delays.

This product was originally issued by a CPA Canada legacy body.

 
Impacts of HST on the Real Estate Sector
Impacts of HST on the Real Estate Sector
HST implementation in Ontario and BC has had a significant impact on the residential and commercial real property sector. This session will focus on the impacts and issues that have arose in this sector concerning HST. Updates on any other indirect tax that have arisen over the past year will be provided as well.

This product was originally issued by a CPA Canada legacy body.

 
Import Services – The Old and the New
Import Services – The Old and the New
With the increasing trend to outsource functions offshore, Canadian organizations, need to understand their obligations under the "old" and "new" imported services rules. This session revisits the nuances of the technicalities and inequalities that exist with the treatment of services imported into Canada by Canadian entities from related and unrelated non-residents. The presentation reviews the imported services provisions (sections 217 and 217.1) and the interplay between them. The session covers key areas where organizations may be found to have overpaid GST/HST relative to the imported services rules, along with risk areas that need to be mitigated.

This product was originally issued by a CPA Canada legacy body.

 
Indirect Resolutions: The Road Less Travelled
Indirect Resolutions: The Road Less Travelled
Have an unresolved sales tax dispute with appeals? Hear from Jeffrey Love and Brandon Siegal (former Department of Justice, Crown Counsel) as they explore in a pragmatic and insightful manner the multiple roads to success using non-traditional dispute resolution available both inside and outside the Tax Court of Canada. Topics will include judicial review of ministerial decisions or inaction, summary judgments, when and how to seek rectification or remission orders, and how to strategically use the Tax Court to resolve your appeals through pre-trial conferences, references under sections 310 and 311 of the Excise Tax Act and the use of the informal procedure for large GST appeals.

This product was originally issued by a CPA Canada legacy body.

 
Indirect Tax and Technology Systems
Indirect Tax and Technology Systems
The shifting Canadian indirect tax and global (VAT/ GST) landscape in the form of increasing indirect tax rates, legislative change and growing scrutiny by taxing authorities brings with it added risks. Many organizations are under pressure to reduce costs, streamline processes, automate activities and have higher levels of internal control. Join Iain as he discusses how businesses are can practically leverage their ERP systems and available tax technologies to support their indirect tax management and reporting needs.
 
Indirect Tax Case Law and Jurisprudence Update
Indirect Tax Case Law and Jurisprudence Update
Kim and a DOJ representative dive into the most relevant developments in commodity tax jurisprudence at both the Federal and Provincial levels. Attendees gain insight into the practical application of the court decisions and a better understanding of their significance.
 
Indirect Tax Hot Topics
Indirect Tax Hot Topics
Jason covers off the latest developments with the early experience with Recaptured Input Tax Credits, the greater emphasis by governments on insurance premium taxes, GST/HST changes affecting financial services and financial institutions and an update on the GST/HST VD Program.

This product was originally issued by a CPA Canada legacy body.

 
Indirect Tax Issues of Supply Chain (Re)Structuring
Indirect Tax Issues of Supply Chain (Re)Structuring
In an effort to reduce costs, including fuel costs and those related to manufacturing, many companies are considering changing their supply-chain structure. The potential changes may involve, among other things, centralizing distribution hubs, shifting from using distribution centres to direct shipments and moving manufacturing processes to lower cost jurisdictions. The paper addresses certain alternative supply chain structures and the related indirect tax implications that should be considered before restructuring a company’s supply chain.

This product was originally issued by a CPA Canada legacy body.

 
Individual Pension Plans and Other Deferred Compensation Plans
Individual Pension Plans and Other Deferred Compensation Plans
This session answers the questions what is an IPP and what are the advantages and disadvantages of an IPP as well as how to determine current and past service contributions. After looking at the definition of an owner-manager profile and who will benefit, the session will examine retirement options.

This product was originally issued by a CPA Canada legacy body.

 
Industry Panel
Industry Panel
Commodity tax industry professionals discuss the specific steps theyve performed to get ready to implement the HST, including the traps and pitfalls you should be on the lookout for, when going through the transition steps to the HST on July 1, 2010.

This product was originally issued by a CPA Canada legacy body.

 
Input Tax Credit and GST Election Issued for Complex Organizations
Input Tax Credit and GST Election Issued for Complex Organizations
This paper deals with common difficulties faced by large organizations in ensuring that input tax credits are claimed by the proper entity and that GST elections are used effectively. It deals with both ongoing operations and reorganizations, and provides suggested practical solutions where appropriate. Discussed issues will include the following: Review of recent case law on input tax credit documentation issues, Claiming ITCs on liabilities assumed by a purchaser (in light of the FCA decisions in the Telus case), ITC implications of using a single funded entity (banker) or centralized purchaser in an organizational structure, Claiming ITCs where suppliers erroneously invoice the wrong entity in the group, Use of bare trust organizations within an organizational structure, Transfers of business operations on wind-up of internal partnerships, Complications of introducing internal partnership structures, ITCs on acquisition and disposition costs.

This product was originally issued by a CPA Canada legacy body.

 
Input Tax Credit Entitlements as Determined by the Courts
Input Tax Credit Entitlements as Determined by the Courts
There are a number of conditions that must be satisfied by an ITC claimant in order to claim an ITC. The ETA also contains a variety of deeming rules which may impact a registrant’s ability to claim ITCs. The focus of the paper is to provide a road map to ITC claims with a particular emphasis on the extensive body of jurisprudence dealing with ITC entitlements and the specific principles that have been developed from the case law.

This product was originally issued by a CPA Canada legacy body.

 
Input Tax Credits and GST Election Issues
Input Tax Credits and GST Election Issues
This session deals with common difficulties faced by large organizations in ensuring that input tax credits are claimed by the proper entity and that GST elections are used effectively.

This product was originally issued by a CPA Canada legacy body.

 
Insolvency and Bankruptcy Issues
Insolvency and Bankruptcy Issues
For this session, the discussion includes definitions in the ITA s.248(1) and Bankruptcy and Insolvency Act, returns are filed under ss.150(3), roles of the trustee and requirements, discussion of s.160 requirements, explanation of what a bankruptcy is, types of insolvency proceedings and how a receiver can work with a client.

This product was originally issued by a CPA Canada legacy body.

 
Interpreting Commodity Tax Statutes
Interpreting Commodity Tax Statutes
This session reviews the principles that have been developed by the Courts to interpret tax legislation and how these principles have been applied to specific cases involving commodity tax issues such as the application of exemptions and other relieving provisions. The focus of the paper is on the “modern approach” of interpretation that is applied to tax statutes and the concepts of plain and ordinary meaning, context, scheme and purpose and the availability of the residual presumption in favour of the taxpayer. The session also addresses other principles that are applied to interpret undefined terms and how certain maxims of interpretation are used in specific situations (ejusdem generis, i.e. general words following specific words, and noscitur a sociis, i.e. associated terms). The use of CRA administrative policies as aids to interpretation and limitations on the restriction of statutory provisions by regulation are also discussed.

This product was originally issued by a CPA Canada legacy body.

 
ITCs and Holding Companies – An Unexpected Expense
ITCs and Holding Companies – An Unexpected Expense
The CRA have said that input tax credits (ITCs) are the #1 audit issue. For many companies the issue involves assessments of ITCs claimed on professional fees charged to holding companies within a corporate group. These assessments are often unexpected which may be because CRA’s views are not consistent with either the courts or the stated tax policy- and getting a refund is never easy! This session will review section 186 of the Excise Tax Act in some detail including related jurisprudence, administrative policy, practical issues and possible solutions.
 
ITCs and Retroactive Tax Planning - What Canada's FCA could have learnt from the UK's VAT System
ITCs and Retroactive Tax Planning - What Canada's FCA could have learnt from the UK's VAT System
Attempts by tax registrants to retroactively change their method for allocating input taxes between their commercial and non-commercial activities, for the purpose of calculating their ITCs, creates a risk of retroactive tax planning. This presentation will identify the need for Canada's courts to transplant the UK's approach to dealing with this tax policy issue. This issue will also be used to highlight, more generally, the benefits of legal cross-fertilization in consumption tax matters.

This product was originally issued by a CPA Canada legacy body.

 
Joint Ventures and Partnerships
Joint Ventures and Partnerships
In this session, Dan analyzes some of the common issues facing Joint Ventures & Partnerships in relation to indirect taxes. His insights help provide practical solutions that can be implemented while minimizing risk of exposure.

This product was originally issued by a CPA Canada legacy body.

 
Jurisprudence en matière d'impôt indirect – Examen et mise à jour
Jurisprudence en matière d'impôt indirect – Examen et mise à jour
Cette piste audio française a été enregistrée lors du Symposium sur les taxes à la consommation 2010, où des services de traduction simultanée vers le français étaient offerts.

Ce compte rendu annuel comporte une analyse des causes les plus importantes pour lesquelles une décision a été rendue pendant la dernière année, ainsi que de celles qui sont en cours et qui pourraient avoir des conséquences sur la façon dont les taxes à la consommation s’appliqueront au cours des années à venir.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Keynote Address by Canadas Taxpayers' Ombudsman'
Keynote Address by Canadas Taxpayers' Ombudsman'
Paul outlines his mandate as Canadas first Taxpayers' Ombudsman. In tumultuous economic times, tax liabilities become increasingly burdensome and more difficult to satisfy. As well, Paul explains how he upholds the service rights contained in the Taxpayer Bill of Rights, and recounts some of the situations he encountered over his first year as Ombudsman and how they were resolved.

This product was originally issued by a CPA Canada legacy body.

 
Keynote Address: America's Ongoing Battle for Tax Reform
Keynote Address: America's Ongoing Battle for Tax Reform
This exciting and insightful day two keynote address will dive into the tax reforms being contemplated by Canada's largest trading partner - the United States of America. As they confront a long-term fiscal imbalance, they must reform corporate and international taxation, reduce tax expenditures and consider new sources of revenue such as a VAT or carbon tax. This session will look at these options given the current political landscape, as Canada keeps a close eye on what's happening south of the border.
 
Keynote Address: Taxpayers Ombudsman'
Keynote Address: Taxpayers Ombudsman'
In his keynote address, Paul Dubé will outline his mandate as Canadas first Taxpayers' Ombudsman. As well as explaining how he upholds the service rights contained in the Taxpayer Bill of Rights, Paul will recount some of the situations he has encountered since becoming Ombudsman, how these issues were resolved, and other insights he has gained during his tenure.

This product was originally issued by a CPA Canada legacy body.

 
Legal Issues for the Family-oriented Business (including Asset Protection Planning)
Legal Issues for the Family-oriented Business (including Asset Protection Planning)
This session delves in to the legal ramifications that need to be addressed in several areas, primarily asset protection considerations including fraudulent conveyances.

This product was originally issued by a CPA Canada legacy body.

 
Living in the Retail World
Living in the Retail World
Retailers and their suppliers face a myriad of complex GST/HST issues due not only to the volume of transactions but also to constantly evolving pricing options and marketing programs. Yet that is only part of the story, agreements with suppliers, returns and one-off transactions all have specific issues and concerns from a GST/HST perspective. This session reviews the GST/HST challenges and opportunities in the retail world and is a must for retailers, as well as organizations doing business with them.

This product was originally issued by a CPA Canada legacy body.

 
Looking South - Tips and Traps for Canadians buying US Real Property
Looking South - Tips and Traps for Canadians buying US Real Property
Many Canadians have or are looking to make real estate investments in the United States. For non-residents of the United States, owning US real property carries with it an exposure to US tax that Canadian investors may not be aware of. This session deals with the US income tax implications associated with holding US property, including taxes on sale, taxes that arise if the property is rented, and the tax issues that arise if the property is held at death.

This product was originally issued by a CPA Canada legacy body.

 
Lost in Transition
Lost in Transition
This session will review a collection of fairly common technical issues within the GST/HST legislation that can have significant financial implications--particularly, if they are overlooked. Examples such as registration and reporting for Newcos and non-residents, the various elections: section 156 elections, reporting on behalf of others, joint ventures, transactions within partnerships as well as such issues as taxable service entities used to support exempt supplies, issues with GST 60s (the forgotten form), ITCs/rebates, implications of taking the resort condo out of the rental pool, as well as the GST/HST objection process (because it is going to be more common) and other issues that will continue to challenge practitioners in industry as well as public practice, albeit with a much more expensive HST downside.

This product was originally issued by a CPA Canada legacy body.

 
Mapping Canadian Audit Issues
Mapping Canadian Audit Issues
This session will deal with audit issues being focused on throughout the different regions of Canada. Each of the three panelists will identify the audit issues that dominated the scene in 2012 and 2013 in its region, and how firms/clients dealt with it. Panelists will add comments and insights into the actions and/or settlements that took place or are ongoing.
 
Mise à jour fiscale – été 2010
Mise à jour fiscale – été 2010
Des services de traduction simultanée vers le français seront offerts.

Cette séance porte sur les modifications apportées ou proposées en matière de fiscalité au cours des douze derniers mois ainsi que les répercussions de ces changements sur les services-conseils que vous offrez à vos PME clientes. On y parle notamment du dernier budget fédéral et des affaires soumises aux tribunaux pouvant avoir des incidences importantes pour vos clients.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Mise à jour fiscale 2010
Mise à jour fiscale 2010
Cette piste audio française a été enregistrée lors du Colloque national de l'ICCA sur les impôts 2010, où des services de traduction simultanée vers le français étaient offerts.

Cette communication passe en revue les principaux changements fiscaux intervenus au cours de l’année qui vient de s’écouler et comprend notamment une analyse du budget fédéral et une analyse de certaines des décisions et interprétations de l’ARC les plus importantes publiées ces douze derniers mois. Sont également passées en revue les modifications et les questions fiscales actuelles qui touchent les particuliers et la plupart des entreprises du secteur privé.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Navigating and Resolving Tax Disputes
Navigating and Resolving Tax Disputes
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

Proven techniques from tax planning through to litigation
Specialized Tax Course
(en anglais seulement)

March 5-6, 2014
Ivey ING Direct Leadership Centre, Toronto, ON

The objective of this course is to step back from the substantive content of tax law and examine the skills required of practitioners in the tax controversy context. The course will focus on the progression of a federal tax dispute from the planning stages through to litigation. It will review key features of the audit, assessment and appeals process, with an emphasis on early resolution. Attendees will also gain familiarity with the procedures for appealing a tax assessment, voluntary disclosures and rectification. This course will consider ethical issues encountered by tax advisors in resolving tax controversies, and will also canvass issues that routinely arise in tax practice, including those relating to document retention and disclosure, access and privilege.

 
Non-Resident Issues and Permanent Establishments
Non-Resident Issues and Permanent Establishments
This session is designed to help you navigate through the complex area of non-resident issues and permanent establishments. Let Rosemary be your guide, as she helps you and your company understand and deal with these risky issues.

This product was originally issued by a CPA Canada legacy body.

 
Notions de base pour la création et lutilisation de fiducies familiales entre vifs'
Notions de base pour la création et lutilisation de fiducies familiales entre vifs'
Des services de traduction simultanée vers le français seront offerts.

L’Agence du revenu du Canada (ARC) a annoncé dernièrement qu’une opération spéciale visant la vérification des fiducies canadiennes entre vifs était en cours dans certains bureaux des services fiscaux («BSF») de Mississauga, Hamilton, Kitchener, London, et Windsor et que cette initiative s’étendra très vraisemblablement à d’autres BSF. En prévision de cette opération de l’ARC, cette communication se penche sur les éléments nécessaires à la constitution d’une fiducie canadienne entre vifs authentique ainsi que sur les principes fondamentaux qui sous-tendent l’utilisation de ces fiducies.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Overview of Succession Planning Tax Issues
Overview of Succession Planning Tax Issues
No succession plan can be formalized without planning for the payment of income taxes resulting from a change in business ownership. This session covers tax strategies that can be used to minimize income taxes on the disposition of Canadian Controlled Private Company shares to family members, employees or third parties. Such strategies includes methods to freeze share values and methods to utilize and multiply the life-time capital gains deduction. This session also reviews income tax deferral strategies on the disposition of shares.

This product was originally issued by a CPA Canada legacy body.

 
Overview of Three Current Hot Tax Topics for CFOs - Risks and Opportunities
Overview of Three Current Hot Tax Topics for CFOs - Risks and Opportunities
In this session, the following three current hot tax topics that CFOs need to consider will be discussed: Tax risk is becoming a big corporate issue that has found its way onto the agendas of senior executives and boards of directors. What is the current thinking around tax risk and how do you address it? Important Scientific Research and Experimental Development (SR&ED) program changes that will impact your organization's SR&ED claims; and Sales tax in Canada – some surprising facts and observations.

This product was originally issued by a CPA Canada legacy body.

 
Personal Service Business
Personal Service Business
In today's fast-paced business environment, a worker's status as an independent contractor or employee continues to be important to both the individual concerned and the entity to which those services are provided. There are many professionals, executives, trades people and others taking the position that they are independent contractors. This session looks into the various aspects of determining a worker's status including certain tests used by the CRA, recent case law and an analysis of the personal services business rules. In addition this session will look at professional incorporations in general and how services provided by professionals may be caught by the PSB rules.
 
Post-mortem Tax Planning
Post-mortem Tax Planning
The Income Tax Act contains special provisions unique to deceased taxpayers. This session provides an overview of the opportunities and pitfalls of some of these provisions as well as the practical considerations for filing terminal returns of deceased taxpayers.

This product was originally issued by a CPA Canada legacy body.

 
Practical Implications of the Place of Supply Rules
Practical Implications of the Place of Supply Rules
What are the real implications of these announced changes to your business? Have they really made the application of tax easier? This session will review the new place of supply rules in detail with a focus on their practical, or perhaps, in some cases, not so practical implications on your business from both a sales and a purchasing perspective.

This product was originally issued by a CPA Canada legacy body.

 
Preparing for CRA in Today's World
Preparing for CRA in Today's World
Taxpayers are noticing an increased level of tax authority review and more aggressive assessments. The Canada Revenue Agency (CRA) and provincial tax authorities appears to be challenging more tax filing positions than in the past and are pushing more situations into reassessment. This session provides an overview of some of the current tax practice risk areas and what it means for taxpayers; the CRA’s new approach to selecting files to audit; and ways taxpayers can manage their relationship with the CRA to achieve greater tax certainty.

This product was originally issued by a CPA Canada legacy body.

 
Professional Accountant's Reference Service (PARS) - Members
Professional Accountant's Reference Service (PARS) - Members
Includes: The complete CPA Canada Standards and Guidance Collection, Federal Income Tax Collection Lite, and EY's Complete Guide to GST/HST.
 
Professional Accountant's Reference Service (PARS) - Non-members
Professional Accountant's Reference Service (PARS) - Non-members
Includes: CPA Canada Handbook – Accounting and Assurance, Federal Income Tax Collection Lite, and EY's Complete Guide to GST/HST.
 
Professional Accountant's Reference Service Plus (PARS Plus) - Members
Professional Accountant's Reference Service Plus (PARS Plus) - Members
Includes: The complete CPA Canada Standards and Guidance Collection, Federal Income Tax Collection Plus, EY'S Complete Guide to GST/HST, and Knotia Federal Income Tax News.
 
Professional Accountant's Reference Service Plus (PARS Plus) - Non-members Combined
Professional Accountant's Reference Service Plus (PARS Plus) - Non-members Combined
Includes: CPA Canada Handbook – Accounting and Assurance, Federal Income Tax Collection Plus, EY's Complete Guide to GST/HST, and Knotia Federal Income Tax News.
 
Professional Corporations
Professional Corporations
This session appraises the advantages and disadvantages, from a tax perspective, of professional corporations including the opportunities for tax deferral, income splitting, capital gains exemption and IPPs. The types of structures to be developed and the use of professional corporations by various professional bodies (e.g. dentists, lawyers, etc.) will also be explored. A comparison of professional corporations amongst provinces and significant CRA rulings and relevant case Law will complete the session.

This product was originally issued by a CPA Canada legacy body.

 
Public Sector Bodies
Public Sector Bodies
The objective of this session is to review a number of significant issues for public sector bodies, focusing on municipalities, registered charities, NPO and QNPO entities. Among them:
  • A fresh look at ITC and rebate allocation methodologies and their impact on the tax burden of the entity and a discussion of CRA audit issues/challenges arising with the use of methodologies. Ordering requirements of direct and indirect approaches and a review of "fair and reasonable" and “applied consistently” concepts.
  • Dealing with grants, subsidies and forgivable loans deemed to be consideration for taxable supplies and the implications for ITCs and rebate apportionments.
  • A review of municipal designation requests for public service bodies: issues and criteria, setting out a practical approach to understanding the rebate implications to the entity and cost/benefit considerations.
  • A review of significant case law for public service bodies over the past few years and a refresh of the current implications for advisors, practitioners and financial managers in the sector.

This product was originally issued by a CPA Canada legacy body.

 
Putting the Tax Cart Before the Horse – Why Estate Freezes Will Continue to Destroy Intergenerational Wealth Transfers
Putting the Tax Cart Before the Horse – Why Estate Freezes Will Continue to Destroy Intergenerational Wealth Transfers
By combining humour and his experience as president of a family-owned multi-national corporation for almost a decade, Tom has shown thousands of business owners how to protect the retained earnings in their businesses. His book, Every Family’s Business, reveals the 12 questions that have guided the financial fortunes of his family, who have founded, operated and sold their businesses for a combined value exceeding $100 million.

This product was originally issued by a CPA Canada legacy body.

 
Q&A on British Columbia's PST
Q&A on British Columbia's PST
BC's Ministry of Finance representative Jordan Goss will discuss many of the key issues companies are facing relating to the reimplementation of BC Provincial Sales Tax ("BC PST"). This session will take a practical approach to areas such as registration, related services, real property contractors, process around issuing and accepting purchase exemption and discussion about recent court cases and whether the Ministry of Finance will be altering its audit or administrative positions relating to these particular cases.
 
QST Harmonization Panel
QST Harmonization Panel
Leading experts from public practice and industry will provide detailed insights into the latest announcements on QST Harmonization, and face-off against the biggest challenges facing its implementation and ongoing compliance. This session will provide you with the practical understanding needed to help manage the changing landscape in Quebec while, minimizing the compliance risk to your business operations.

This product was originally issued by a CPA Canada legacy body.

 
Quebec Harmonization – Changes and Impacts to Your National Business
Quebec Harmonization – Changes and Impacts to Your National Business
With Quebec jumping on the harmonization band-wagon, what are the implications for your national operations? Maryse will help identify the changes that matter most to you, and provide insights on how to deal with the new set of rules.

This product was originally issued by a CPA Canada legacy body.

 
Rated R: The Temporary Restrictions on Input Tax Credits and Refunds
Rated R: The Temporary Restrictions on Input Tax Credits and Refunds
The harmonization of provincial sales tax in Ontario and British Columbia on July 1, 2010 benefits many commercial organizations, largely as a result of the ability to claim input tax credits on the provincial component of the HST. However, transitioning to the HST will not be straightforward for large businesses and financial institutions, thanks to the introduction of temporary input tax credit restrictions on certain types of common expenses incurred by these organizations. This paper examines the new temporary input tax credit restrictions on the provincial component of the HST in Ontario and British Columbia, as well as their predecessor, the QST input tax refund restrictions. Each category of restricted expense will be analyzed in detail, with a particular emphasis on exceptions to the restrictions. Past experiences with the QST restrictions will be compared to the anticipated administration of the new HST restrictions, and the advantages and drawbacks of utilizing optional methods available to determine the extent of restricted input tax credits will be reviewed. An overview of the CRA’s new electronic reporting requirements with respect to input tax credit recapture, and the implications of failing to comply with these rules, is also provided.

This product was originally issued by a CPA Canada legacy body.

 
Recent Developments in Privilege and Client Confidentiality of Tax Advice
Recent Developments in Privilege and Client Confidentiality of Tax Advice
This session will describe to you the state of privilege as it affects accountants in Canada, as well as some of our major trading partners. Gabe and Craig will describe the current state of the law as it exists here, and what you should know about the potential scope of CRA's powers as they apply to tax work done by accountants. Finally you will find out what modifications CPA Canada is proposing to client privilege/confidentiality for the benefit of the taxpayer and our self-assessing tax system.
 
Recent Tax Issues Impacting the Owner-Managed Business
Recent Tax Issues Impacting the Owner-Managed Business
This session reviews recent technical and administrative issues and developments that may impact the owner-managed business. This session examines various recent planning issues around the GRIP rules, personal service businesses, tax rate changes and more. It also reviews recent administrative developments and how owner-managers and their advisors can deal with these issues.

This product was originally issued by a CPA Canada legacy body.

 
Recent Topics in Estate Planning
Recent Topics in Estate Planning
This session focuses on recent topics of interest for the practitioner who does estate planning assignments. The topics is illustrated by a series of mini-case studies designed to highlight to the practitioner important issues that they should be aware of. Some of the topics that the case studies illustrate includes: recent issues with post-mortem tax planning, the use of will substitutes, estate planning complications involving the Canadian resident who is a US citizen, charitable donations and the 2011 Budget changes, and indirect transfers and the estate freeze.

This product was originally issued by a CPA Canada legacy body.

 
Rectification and Other Remedies
Rectification and Other Remedies
This session provides practitioners with an interesting arsenal of legal remedies to help them and their clients correct past oversights. Robert leverages his great experience from encounters with the CRA at various levels of court, including application for rectification orders before the Ontario Superior Court of Justice to provide the audience with awareness and comfort around the potential remedies available to taxpayers.

This product was originally issued by a CPA Canada legacy body.

 
Rectification and Voluntary Disclosure Issues
Rectification and Voluntary Disclosure Issues
In the first part of this session, the process of rectification is explained, answer whether CRA must be notified, what is involved in the rectification process, when is rectification available or not available and a discussion of specific case law and related insight and guidance is provided. The voluntary disclosure discussion addresses the fundamental parameters of the Voluntary Disclosure Program, provides statistical information about the number of disclosures made in recent years, explains how does a taxpayer and their advisors make a valid voluntary disclosure, how is the program administered by CRA, and includes other practical and related issues.

This product was originally issued by a CPA Canada legacy body.

 
Régimes de pension – Nouveaux remboursements
Régimes de pension – Nouveaux remboursements
Cette piste audio française a été enregistrée lors du Symposium sur les taxes à la consommation 2010, où des services de traduction simultanée vers le français étaient offerts.

En 2007, le ministère des Finances a annoncé un nouveau remboursement de TPS/TVQ à l'égard des fiducies de régimes de pension. Depuis l’annonce initiale, des avant-projets de loi ont été publiés et deux provinces ont adopté la TVH. Cette communication porte sur les nouvelles dispositions, particulièrement les nouvelles obligations s’imposant à beaucoup d’employeurs, le remboursement à l’égard des régimes de pension, ainsi que les conséquences de la TVH sur les dispositions.

Ce produit a été initialement publié par l’une des organisations d’origine de CPA Canada.

 
Restrictive Covenant Rules – Tips and Traps
Restrictive Covenant Rules – Tips and Traps
This session provides an overview of the prevailing income tax law relating to restrictive covenants including the July 16, 2010 technical amendment and highlights some tips and traps concerning the income inclusion of restrictive covenants in subsection 56.4(2), as well as the non-application of paragraph 68(c) using practical transactional examples. This session also covers the income tax compliance related issues.

This product was originally issued by a CPA Canada legacy body.

 
Restrictive Covenants
Restrictive Covenants
This session deals with problems encountered with the definition of restrictive covenants and the issues in allocating consideration between the property sold and something else, i.e. what if it is a royalty? Also discussed, how to deal with cross border sales and payments. Case Study examples were presented to show examples when dealing with actual sale type situations, as well as, on the initial tax structuring on incorporation and/or subsequent planning, such as, estate planning when utilizing family trusts, and/or inactive shareholders, such as, spouses or parents.

This product was originally issued by a CPA Canada legacy body.

 
Sales and Use Tax in the U.S.
Sales and Use Tax in the U.S.
This session helps Canadian businesses understand the myriad of U.S. Sales & Use Tax obligations that are often triggered by entering (even temporarily) the U.S. Issues such as leasing of assets, expanding into the U.S. and what constitutes Nexus within a state is discussed.

This product was originally issued by a CPA Canada legacy body.

 
Special Session Set: Master the Capital Dividend Account and its Planning Potential
Special Session Set: Master the Capital Dividend Account and its Planning Potential
The CRA has moved towards greater centralization of its processing of CDA elections. It has become increasingly important to exercise care when preparing elections in order to properly manage tax practice risk and avoid excessive elections. This session focuses on the following aspects of the capital dividend account and related planning:
• misconceptions relating to the calculation of the CDA
• common errors and traps when computing the CDA balance
• practical problems and solutions in "capturing" the CDA balance
• utilizing resources available from CRA
• understanding CRA's current practices when processing CDA elections
• planning techniques using the CDA: going beyond a simple dividend declaration
• preparing the CDA election and documentation requirements
• late filing penalties and dealing with excessive elections
• CDA anti-avoidance rules
• Understanding CRA's current practices when process CDA elections

This product was originally issued by a CPA Canada legacy body.

 
SR&ED Incentives and Credits Across Canada
SR&ED Incentives and Credits Across Canada
The Scientific Research & Experimental Development (SR&ED) program administered by the Canada Revenue Agency and the Provincial revenue agencies is one of the few areas where government funding can be readily accessible for your clients. It is a program which is greatly under utilized by Canadian taxpayers and if properly tapped into can provide much needed support for new or growing business. This session is intended to provide an understanding of what clients may be able to access the SR&ED program and provide you as an advisor the tools which allows you to assist them through the SR&ED process.

This product was originally issued by a CPA Canada legacy body.

 
Statuatory Interpretation: Lessons Learned from Loading
Statuatory Interpretation: Lessons Learned from Loading
This session and technical paper will discuss the modern principles of statutory interpretation in Canada and their application to tax statutes. This will include a review of the Supreme Court of Canada's most recent jurisprudence on this topic as well as a full discussion of the textual, contextual, and purposive analysis of tax statutes. Finally, as a practical example, this session will use as an example the new legislation requiring financial institutions to self-assess GST/HST and the concept of "loading" and its meaning. By the end of this session, attendees will have a clear understanding as to how to use text, context, and purpose to interpret tax legislation.
 
Structuring the Estate Plan to Provide Flexibility in Succession Planning: A Legal Perspective
Structuring the Estate Plan to Provide Flexibility in Succession Planning: A Legal Perspective
Proper succession planning requires the creation of plans early in the process so that the family and the business are protected in the event of a crisis. However, situations can change quickly and legal agreements may create unwanted restrictions or result in undesirable outcomes as a consequence of changing circumstances. In this session, you will learn how trusts, shareholder agreements and wills can be structured to provide flexibility in succession and estate planning.

This product was originally issued by a CPA Canada legacy body.

 
Summer 2010 Tax Update
Summer 2010 Tax Update
This session will review the actual and proposed changes that have arisen over the past 12 months, and how the changes are affecting the advice you give to your SME clients. This review will include the latest Federal Budget as well as recent court cases which may have significant implications for your clients.

This product was originally issued by a CPA Canada legacy body.

 
Tax Controversy Matters: Client Perspectives and Advisor Insights
Tax Controversy Matters: Client Perspectives and Advisor Insights
This session will provide a practical overview of the tax dispute resolution and litigation process, and will focus on client perspectives at each stage of that process. It will also share advisor insights on the most effective way of responding to audits, information requests and assessments. Finally, the panelists will review litigation procedures that can be used to facilitate early settlement.
 
Tax Developments - Year in Review
Tax Developments - Year in Review
Each year, Canada sees major changes occurring within the world of income tax. Join Eddy Burello as he walks you through the hottest and most contested tax topics that every accounting and tax professional must be aware of. From recent changes in the Federal Budget, to the latest issues practitioners are dealing with every day, this session will provide insights and analysis on each, while providing practical solutions to all those in attendance.
 
Tax Developments – Year in Review
Tax Developments – Year in Review
The 2012 Federal Budget contains a number of proposals and changes that will impact taxpayers and their advisors. This session provides insights and analysis on each of the most pressing changes, and how they will impact your business and your clients. It is extremely important for tax advisers to be aware of each and every one of these latest developments.

This product was originally issued by a CPA Canada legacy body.

 
Tax Implications for Taxpayers with disabilities
Tax Implications for Taxpayers with disabilities
Statistics Canada estimates that approximately 14% of the population of the country report having a disability including not only the elderly but also a large percentage of young people. Caring for a disabled family member is challenging and can place not only emotional but also financial burdens on other family members. There are both provincial and federal initiatives to reduce the financial burdens including the Ontario Disability Support Program in Ontario (and similar plans in other provinces) and the Disability tax credit, RRSP and RRIF rollovers and Registered disability savings plans at the federal level. This session will focus on the tax aspects of planning for family members with disabilities as well as certain non-tax considerations.
 
Tax Implications of the Next Gen Transition
Tax Implications of the Next Gen Transition
Tax planning is a significant consideration when planning for the sale or transition of a business to the next generation. This session will explore various tax planning concepts and considerations to minimize tax including: examining business succession alternatives and the tax considerations surrounding each alternative; preparing the business for sale and tax structures to implement as part of your planning, such as holding companies and family trust structures; and reviewing the most common tips and traps in tax planning for transfer to the Next Gen.

This product was originally issued by a CPA Canada legacy body.

 
Tax Issues in Drafting Shareholder Agreements
Tax Issues in Drafting Shareholder Agreements
This session evaluates the tax issues that fall out of shareholders agreements. More specifically, certain intended ongoing, estate and post-mortem tax planning concepts may be intuitive and taken for granted with tax practitioners, however they may not actually be attainable to family and non-family shareholder contexts due to conflicts.

This product was originally issued by a CPA Canada legacy body.

 
Tax Panel
Tax Panel
Tax issues dealing with both publicly accountable enterprises as well as private enterprises are addressed in this session, including topics such as filing, opening adjustments, IFRS conversion implications and transfer pricing.

This product was originally issued by a CPA Canada legacy body.

 
Tax Planning for Insolvent Companies including Loss Utilization
Tax Planning for Insolvent Companies including Loss Utilization
This session examines corporate borrowing in uncertain economic times and alternatives to debt restructuring e.g. selling assets/selling shares, restructuring debt with new debt or replacing debt with equity. Among other concepts to be developed are the tax implications to debt restructuring and a review of S.80 and the debt forgiveness rules.

This product was originally issued by a CPA Canada legacy body.

 
Tax Planning for the Owner Manager (Rates, Remuneration)
Tax Planning for the Owner Manager (Rates, Remuneration)
This session provides the latest update information to advisors to owner-managed Canadian-controlled private corporations, both large and small. The general areas of coverage includes income tax rate updates, tax rate integration planning and illustrations, court cases and CRA interpretive positions to have come out in past year affecting remuneration techniques and general issues on family member employees/shareholder benefits.

This product was originally issued by a CPA Canada legacy body.

 
Tax Planning in Real Estate Structures including the Use of Partnerships
Tax Planning in Real Estate Structures including the Use of Partnerships
This session looks at the taxation of alternative ownership structures, the treatment of certain costs both before purchase and after purchase, various issues with respect to the leasing of real estate, issues arising from the disposal of real estate, issues arising from change in use, replacement property issues, ownership of foreign real estate and the ownership of real estate by non residents. GST/HST considerations and provincial land transfer issues are also be summarized.

This product was originally issued by a CPA Canada legacy body.

 
Tax Planning in Tough Times – Part 1 – Creditor Protection
Tax Planning in Tough Times – Part 1 – Creditor Protection
This session explores the benefits of professional incorporation including tax deferral, income splitting, the potential for use of capital gains exemption, the ability to pay down business debt quicker with lower tax rates, who can own shares and the various provincial rules by profession.

This product was originally issued by a CPA Canada legacy body.

 
Tax Planning in Tough Times – Part 1 – Loss Utilization
Tax Planning in Tough Times – Part 1 – Loss Utilization
This session provides an overview of the rules related to the restrictions on the utilization of losses and helps the practitioner to recognize opportunities and pitfalls when shifting losses between related parties are considered. You will gain an insight in applying loss utilization techniques and be able to properly plan to avoid future loss utilization problems.

This product was originally issued by a CPA Canada legacy body.

 
Tax Planning in Tough Times – Part 2 – Debt Forgiveness and Allowable Business Investment Losses
Tax Planning in Tough Times – Part 2 – Debt Forgiveness and Allowable Business Investment Losses
a) Debt Forgiveness Among the items covered are key terms in section 80 – commercial debt obligation, distressed preferred share, forgiven amount, relevant loss balance, when debt forgiveness applies, s.80.01 when a debtors obligation is deemed to be settled, what happens when an obligation is parked, when debt is converted into equity, application of debt settlement and ordering of properties, allowable reserves in s.61.2, 61.3 and 61.4 and more. b) ABIL The session concentrates on a discussion of key definitions in s.39(1) – Small Business Corporation, Canada Controlled Private Corporation, what qualifies for ABIL, time period for shares or debt to qualify for ABIL, carry forward period of ABIL's, s.50(1) election for purposes of an ABIL where debt or shares are still owned, what constitutes that a debt is "bad" or that a share has experienced a loss, inter-corporate debt and application of ABIL and more.

This product was originally issued by a CPA Canada legacy body.

 
Tax Planning Using Family Trusts, 3rd Edition
Tax Planning Using Family Trusts, 3rd Edition

Both a self-study program and comprehensive information resource, Tax Planning Using Family Trusts is designed to help accountants and other professionals involved with trusts by presenting the concepts behind the taxation of trusts in Canada and demonstrating their uses in tax planning through discussion as well as methodology.

This product was originally issued by a CPA Canada legacy body.

 
Tax Planning Utilizing Holding Companies
Tax Planning Utilizing Holding Companies
Many practitioners have private corporate groups as clients, which may include one or more holding companies. Although the use of holding companies is very widespread, this session focuses on a discussion of various lesser-known tax planning strategies that utilize holding companies to reduce or defer taxes. It is hoped that participants is able to identify some of these planning opportunities within their client base, or if in industry, within the corporate group in which they work.

This product was originally issued by a CPA Canada legacy body.

 
Tax Practice Management – Doing More with Your Software
Tax Practice Management – Doing More with Your Software
If you are using ProFile in your practice, you may not be harnessing the full power of the software for maximum advantage. This session covers some of the advanced functionality in ProFile including:
  • Going Paperless – using ProFiles HyperDocs feature to enable paperless tax return preparation, and linking reference documentation to tax returns.
  • Client Databases – using ProFile's advanced databases to extract information about your clients, create customized client reports, and export client or practice information to Excel.
  • Creating specific applications – an introduction to the ProFile SDK (software development kit). Samples to demonstrate automated data import into ProFile, and creating additional customized client reports.

This product was originally issued by a CPA Canada legacy body.

 
Tax Practice Manual, Second Edition (TAXPRAC)
Tax Practice Manual, Second Edition (TAXPRAC)

Revised second edition now available!

Minimize risk and maximize your tax practice effectiveness
Refocused to address risk management issues faced by tax practices, Tax Practice Manual is the essential guide to building and maintaining a successful tax practice in Canada today. Its 22 comprehensive chapters provide expert guidance and time-saving practice aids — helping you to minimize risk, maximize productivity, and elevate your bottom line.

 
Tax Practice Operations and Risk Management – Best Practices
Tax Practice Operations and Risk Management – Best Practices
The session helps practitioners effectively and efficiently complete tax engagements by highlighting useful tools and best practices that minimize risk of error. It also helps practitioners protect themselves by reviewing common missteps that can give rise to claims against them. The session illustrates alternatives to these ineffective and risky strategies that can help you achieve the desired result without the risk of adverse tax consequences.

This product was originally issued by a CPA Canada legacy body.

 
Tax Technology Systems – Is Yours Doing What You Want It To?
Tax Technology Systems – Is Yours Doing What You Want It To?
Raminder is joined by an industry professional who discusses their most significant challenges and solutions relating to sales tax process and technology. The session is also devoted to discussing how the synergies between Indirect Tax procedures and IT systems can be leveraged to create best practices for the processing, recording and reporting of common sales tax transactions, while creating process efficiencies, and discuss the different types of tax software technologies available.
 
Tax Tips and Traps for 2012
Tax Tips and Traps for 2012
The session will review a number of current tax issues that are relevant to the advice you provide to your clients. This review will include: recent legislative changes; relevant case law and topics that the speakers feel are current tips and traps that practitioners should be aware of.

This product was originally issued by a CPA Canada legacy body.

 
The 2013 Moot Court
The 2013 Moot Court
This session is a mock trial of a recently-litigated GST/HST issue of broad interest, presided over by a judge of the Tax Court of Canada and conducted by lawyers who litigate commodity tax disputes. One lawyer will represent the taxpayer (Appellant) and one lawyer will represent Her Majesty the Queen (Respondent). The lawyers will examine and cross examine witnesses and present their oral arguments to the judge.

This product was originally issued by a CPA Canada legacy body.

 
The Changing Tax Landscape Faced By High Net Worth Individuals
The Changing Tax Landscape Faced By High Net Worth Individuals
A panel of experts discuss CRA’s newest project targeting High Net Worth Individuals – the “Related Party Initiative”. Learn directly from CRA what this initiative is all about – from the background to CRA’s objectives and their audit approach. Find out from our experts how taxpayers can get their affairs in order, as well as what to do if controversy arises.

This product was originally issued by a CPA Canada legacy body.

 
The Dirt on Commercial/Real Property
The Dirt on Commercial/Real Property
This session will focus on recent, important developments, and issues commonly encountered by indirect tax practitioners in the areas of commercial and real property. Garth will walk through the myriad of practical issues faced by this sector, while providing insightful feedback and resourceful solutions that you and your clients will benefit from.

This product was originally issued by a CPA Canada legacy body.

 
The Dirt on Residential Real Estate
The Dirt on Residential Real Estate
HST is a real and significant cost to persons acquiring or supplying residential accommodation. The transition to HST across the country has significantly increased the cost of error or CRA challenge and raised the profile of the unanswered questions in the area of residential real property development.

This session will cover current HST issues in connection with the following:
  • Co-developments
  • Issue and opportunities in residential developments on First Nations reserves
  • Problems in the application of GST/HST to residences in resort communities
  • Assignment of condominium purchase contracts
  • Problems with exemptions applicable to residential care facilities
  • Subdivision of residential properties

This product was originally issued by a CPA Canada legacy body.

 
The Evolution of the Charitable Foundation as a Financial Planning Tool
The Evolution of the Charitable Foundation as a Financial Planning Tool
This session will explore trends in personal philanthropy, CRA regulations and the evolution of Donor Advised Fund programs (DAFs). The beneficial use of a charitable foundation in a personal or family financial/ estate plan are discussed. The session includes a comparison of the key features of private foundations, traditional public foundations and endowment programs at major charitable organizations and DAFs offered by public foundations to enable participants to evaluate these options when dealing with their clients.

This product was originally issued by a CPA Canada legacy body.

 
The Hottest Topics in GST/HST
The Hottest Topics in GST/HST
Join Robert as he discusses the hottest topics in GST/HST over the past year! This session covers several topics, each aimed to give GST/HST professionals an up-to-date view of the indirect tax landscape and of key issues that may be top of mind for you, or your clients.
 
The HST and Investment Plans
The HST and Investment Plans
This paper examines how the Harmonized Sales Tax (HST) rules, currently being developed and drafted, will apply to investment plans including mutual funds, segregated funds, pension plans, and possibly others. Importantly, we will consider how HST will apply to fees payable by the plans, such as management fees payable by mutual funds and particular issues that can arise in the context of each type of investment plan. Examples are included in the paper to explain how the rules will work depending on the structure (e.g. fund of fund) and the provinces involved (e.g. non-participating only, participating only, non-participating and participating). We identify issues and potential challenges, both technical and operational, that we see and offer our thoughts as to how they can be managed and resolved. While we expect there to be a significant technical element to the paper given the topic (and expectation that the rules in their final form may be quite complex), our goal is to translate technical complexity into practical application. The underlying policy behind the rules will be considered. In addition, we will compare and contrast the HST rules for investment plans to those in other VAT jurisdictions, including EU member states. The purpose of this will be to leverage from these experiences where possible for the Canadian HST context.

This product was originally issued by a CPA Canada legacy body.

 
The HST and Investment Plans – The Final Chapter?
The HST and Investment Plans – The Final Chapter?
Danny will examine how the Harmonized Sales Tax (HST) rules apply to investment plans, including mutual funds, segregated funds and pension plans, in this updated 2011 presentation. This session will highlight key changes from the 2010 paper, new rules and updated examples, as well, it will also:
  • Identify both technical and operational issues that we see, and offer our thoughts as to how they can be managed and resolved;
  • Translate technical complexity into practical application; and
  • Consider the underlying policy behind the rules

This product was originally issued by a CPA Canada legacy body.

 
The Income Tax Implications of Investing
The Income Tax Implications of Investing
This session covers a broad range of topics dealing with how income taxes impact financial planning. It presents the key issues, concerns and opportunities available to minimize the tax bite on the personal financial plans developed for your clients. Topics include: how income tax is calculated on different types of investment income, income splitting, interest deductibility, the use of a holding company, and the impact of the 2011 federal budget on personal financial plans.
 
The Ins and Outs of Indirect Tax for Temporary Imports
The Ins and Outs of Indirect Tax for Temporary Imports
The rules regarding the application of GST/HST, PST/QST and customs duty to goods imported into Canada on a temporary basis are fragmented, partly relying on Excise Tax Act provisions and on provisions in the Customs Act and the Tariff. This presentation provides a guide as to when and under what conditions goods imported temporarily may obtain full or partial relief of customs duty and taxes, including goods imported for temporary use in Canada, goods in transit, conveyances used in international commerce, goods imported for repair, for processing re-export and goods re-exported without further processing.

This product was originally issued by a CPA Canada legacy body.

 
The New Pension Rules
The New Pension Rules
This session updates the pension regime rules and reviews the new provisions, particularly the new obligations for many employers, the rebate for pension plans and the impact of the HST on those provisions.

This product was originally issued by a CPA Canada legacy body.

 
The New Pension Rules
The New Pension Rules
A discussion of the new pension regime rules released in September 2009 is the highlight of this session.

This product was originally issued by a CPA Canada legacy body.

 
The Practical Realities: GST/HST and Pensions
The Practical Realities: GST/HST and Pensions
This session outlines many of the practical challenges organizations face when trying to administer the complex technical GST/HST rules, and proposes solutions for achieving compliance. With most organizations having experienced a year of the new regime, the presentation includes best practices implemented by businesses, as well as the potential risk areas that could be overlooked. When you leave this session, you will better understand many of the technical nuances of the pension rules, what organizations have been doing and can do to mitigate their risks with administering the complex rules.
 
The Tax Issues of Marriage Breakdown
The Tax Issues of Marriage Breakdown
The discussion focuses on three main areas:
  • Equalization tax issues including income tax attribution issues, the tax treatment on transfer of assets and 74.5(3) tax election issues and principal residence designation issues when owned more than one principal residence
  • Spousal support tax issues including lump sum payments, third party payments including mortgage payments, pre-agreement payments and what constitutes periodic payments
  • Other tax issues including the impact of separation and divorce on medical and donation tax credits, pension income splitting and spousal RRSP contributions

This product was originally issued by a CPA Canada legacy body.

 
The Tax Issues of Marriage Breakdown and Other Family Disputes
The Tax Issues of Marriage Breakdown and Other Family Disputes
This session deals with the income tax implications that arise from the division of assets on divorce. More specifically the session looks at whether transfers of matrimonial property can occur on a tax-free basis, whether income or capital attributes back to the transferor and whether there is any tax exposure to the transferee of the tax liability of the transferor. This session also deals with tax issues related to child support and spousal support, and estate planning.

This product was originally issued by a CPA Canada legacy body.

 
The Use of Life Insurance in a Succession Plan
The Use of Life Insurance in a Succession Plan
Life insurance can be used as a source of funds to effect a shareholder buy-out, or to pay income taxes upon death. It can also be used to equalize estate assets among family members as well as protect the value of a business upon the death of a key shareholder. This session reviews how life insurance can fit into a business succession plan. Taxation issues, life insurance policy ownership issues, and life insurance policy types will also be covered.

This product was originally issued by a CPA Canada legacy body.

 
Timing is Everything: ETA, Statuatory and Common Law Mechanisms to Grant Extensions
Timing is Everything: ETA, Statuatory and Common Law Mechanisms to Grant Extensions
Professional advisors are occasionally faced with situations where the time limit to claim a refund or rebate, or to appeal an assessment or administrative decision has potentially expired. This session will explore the key time limits under the Excise Tax Act and look at various statutory and common law mechanisms that provide potential solutions when the applicable time limit has expired. The session will also explore the relevant administrative policy that is applicable to granting extensions. When you leave the session you will know whether you are really out of time or whether there is a potential option that could provide relief.
 
Timing is Everything: ETA, Statutory and Common Law Mechanisms to Grant Extensions
Timing is Everything: ETA, Statutory and Common Law Mechanisms to Grant Extensions
This session explores the key time limits under the Excise Tax Act and looks at various statutory and common law mechanisms that provide potential solutions when the applicable time limit has expired. This session will also explore the relevant administrative policy that is applicable to granting extensions.
 
Top 10 Ways to Grow Your Business
Top 10 Ways to Grow Your Business
This exciting session will host Malcolm D'Souza who will present the most common errors made by small and mid-sized accounting firms providing tax services, while Denis St-Pierre will show you how to leverage this information to grow your own practice and protect yourself from making the same mistakes as others. Over 50% of all claims advanced against small and mid-size accounting firms arise from tax. Learn about what areas of tax cause the most claims and some war stories on accountant's claims. You will also receive practical risk management tips on how to equip your practice to prevent claims and defend any claims that do arise.
 
Topics in Purchase and Sale of a Business
Topics in Purchase and Sale of a Business
Among the many topics of interest to practitioners involved in the purchase and/or sale transaction are S.55 considerations, planning for the share sale or asset sale, earnouts and non-competition payments. Here these topics and others including capital gain considerations in this session on purchase and sale concepts.

This product was originally issued by a CPA Canada legacy body.

 
Transfer Pricing Market Brief
Transfer Pricing Market Brief
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

March 26, 2014
63rd Floor - First Canadian Place, Toronto, ON
4:30 - 6:00 p.m.
Networking reception to follow.

Or register for the Transfer Pricing Market Brief - Live Video Webinar

Join our panel of transfer pricing experts as they dive into the latest developments in the field, how they will impact your business, and what to expect in the coming year. This exciting panel will feature perspectives from the Tax Court of Canada, plus leading insights from the accounting and legal worlds. Confirmed panelists include: The Honourable Justice Frank Pizzitelli (Tax Court), Al Meghji (Osler), Thomas Akin (McCarthy), Elizabeth Chasson (Department of Justice) and Andrew McCrodan (PwC).

 
Transfer Pricing Market Brief – Live Video Webinar
Transfer Pricing Market Brief – Live Video Webinar
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

March 26, 2014
4:30 - 6:00 p.m. ET (Toronto time)

Or attend Transfer Pricing Market Brief in-person

Join our live webinar panel of transfer pricing experts as they dive into the latest developments in the field, how they will impact your business, and what to expect in the coming year. This exciting panel will feature perspectives from the Tax Court of Canada, plus leading insights from the accounting and legal worlds. Confirmed panelists include: The Honourable Justice Frank Pizzitelli (Tax Court), Al Meghji (Osler), Thomas Akin (McCarthy), Elizabeth Chasson (Department of Justice) and Andrew McCrodan (PwC).

 
Trust Defence: A Practical Approach to CRA Audits
Trust Defence: A Practical Approach to CRA Audits
Trusts can be a valuable and flexible tool for tax and estate planning but the nature of the relationship must be respected. Failure to do so can result in tax issues and legal complications running from: an invalidly constituted trust, attribution problems, control and residency issues, amounts paid or payable, management fees, the spectre of s.75(2), and the "sham trust."
CRA has displayed increasing interest in such trust technicalities. This session provides a practical overview of the above with specific discussion of structuring considerations and traps to avoid.

This product was originally issued by a CPA Canada legacy body.

 
U.S. Citizen Non-Compliance: The Canadian Resident Conundrum
U.S. Citizen Non-Compliance: The Canadian Resident Conundrum
As a result of the UBS and Liechtenstein Global Trust scandals involving U.S.-based taxpayers, Congress has significantly increased the compliance burden for Canadian resident U.S. taxpayers with offshore investment vehicles. While these rules may be targeted at U.S.-based tax evaders, many innocent filers have been caught up in these rules. This session discusses the options available to U.S. taxpayers who are not compliant and what they need to do on a go-forward basis. The session also discusses selected areas where U.S. taxpayers may have unintended results because of the utilization of Canadian planning vehicles such as TFSAs and RESPs.

This product was originally issued by a CPA Canada legacy body.

 
U.S. Sales and Use, Property and Ad Valorem Tax
U.S. Sales and Use, Property and Ad Valorem Tax
Brush up on your U.S. SALT, Property and Ad Valorem Tax issues and solutions, as Sam and Scott join us from Houston to explain the most important concepts that Canadian businesses need to understand.
 
Understanding Life Insurance and its Role on Tax Planning
Understanding Life Insurance and its Role on Tax Planning
This session deals with the types of life insurance used in tax planning, exempt and non. Exempt policies and why theyre useful in tax planning, tax free accumulation of assets, types of policies used in buy. Sell agreements and the S. 112(3.2) stop loss rule. Planning ideas are included covering leveraged life insurance and insured annuities.

This product was originally issued by a CPA Canada legacy body.

 
Update on Cross-border Issues
Update on Cross-border Issues
Focusing primarily on imports and exports of property and services to and from Canada, this presentation also touches on interprovincial transfers of property and services.

This product was originally issued by a CPA Canada legacy body.

 
Update on Customs Issues
Update on Customs Issues
This session reviews the most important customs issues of the past year.

This product was originally issued by a CPA Canada legacy body.

 
Update on Customs Issues
Update on Customs Issues
Hear from a recognized expert of customs and international trade, Greg Kanargelidis, as he describes and deciphers recent, important developments in these areas. The focus of the session will be on providing insight in the area of customs, including the AMPS customs penalty regime and a presentation on recent Federal Court jurisprudence on AMPS. The session will also include a review of legislative and regulatory changes that are of greatest importance to commodity tax practitioners.

This product was originally issued by a CPA Canada legacy body.

 
Update on Financial Institutions
Update on Financial Institutions
Things are moving at a fast and furious pace with respect to Financial Institutions in the GST/HST world. This session will update implementation issues associated with sales tax harmonization for Financial Institutions (including investment plans), update the issues with respect to the proposed changes to the definition of "financial service" as well as Draft CRA Notice 250, update the issues with respect to the draft legislation released September 23, 2009 involving GST 111, self-assessment, ITC allocation, and pension plans and discuss relevant court cases addressing Financial Institution issues.

This product was originally issued by a CPA Canada legacy body.

 
Update on Financial Institutions – Western Style
Update on Financial Institutions – Western Style
This session covers "non-traditional" F.I.'s including: investment corps', trusts, partnerships, and co-ownership arrangements. With many of their underlying assets used in commercial activities, Beverly looks at the requirement for these entities to report tax and their eligibility to claim ITCs; and explores the DOF's announcement that it is considering capturing such entities within the SLFI rules.

This product was originally issued by a CPA Canada legacy body.

 
Update on Financial Services
Update on Financial Services
Hear from a recognized expert in financial services, Dave Schlesinger, as he dives into the latest issues being faced in this sector. Dave will walk you through this incredibly complex area of indirect tax, while pointing out important changes and nuances in the rules over the past 12 months that every practitioner needs to be aware of. After this session, you will be up to date on all of the most important topics relating to financial services and indirect tax in Canada.

This product was originally issued by a CPA Canada legacy body.

 
Update on Global VAT Issues
Update on Global VAT Issues
As the pace and scale of indirect tax reform increases globally, this session highlights some of the most imminent major changes, and their implications for those who manage indirect tax globally. The overall global trend will be compared and contrasted with recent Canadian developments. Crucially, we will explore how the indirect tax team can continue to perform and deliver efficiently in a more complex indirect tax landscape and the session will address practical questions focused on knowledge management, people management, global training and operational investment priorities.

This product was originally issued by a CPA Canada legacy body.

 
Update on ITC Entitlement As Determined by the Courts
Update on ITC Entitlement As Determined by the Courts
With the Supreme Court of Canada's hearing of the City of Calgary case, Brent provides an exciting update from his award winning 2009 paper, "ITC Entitlements as Determined by the Courts". This updated paper looks at the conditions that must be satisfied by an ITC claimant in order to claim an ITC. The ETA also contains a variety of deeming rules which may impact a registrant's ability to claim ITCs. The focus of the session is to provide a road map to ITC claims with a particular emphasis on the extensive body of jurisprudence dealing with ITC entitlements and the specific principles that have been developed from the case law.

This product was originally issued by a CPA Canada legacy body.

 
Update on Recent Tax Cases
Update on Recent Tax Cases
This session examines current court cases and some areas of current CRA audit scrutiny and assessing practices, broken down by various topics including income vs. capital, employee vs. independent contractor, small business deduction, deductibility of business expenses, taxability of damages, taxability of employee benefits, collection of tax debts, valuation issues, administration and enforcement and international and cross-border issues. It is extremely important that the tax practitioner understand how CRA will view treatment of various tax issues. This session attempts to clear common misunderstandings that might occur when interpreting matters relating to the Income Tax Act.

This product was originally issued by a CPA Canada legacy body.

 
Update on Recent Tax Cases and CRA Assessing Positions
Update on Recent Tax Cases and CRA Assessing Positions
This session examines current court cases and some areas of current CRA audit scrutiny and assessing practices, broken down by various topics including income vs. capital, employee vs. independent contractor, small business deduction, deductibility of business expenses, taxability of damages, taxability of employee benefits, collection of tax debts, valuation issues, administration and enforcement and international and cross-border issues. It is extremely important that the tax practitioner understand how CRA views treatment of various tax issues. This session attempts to clear common misunderstandings that might occur when interpreting matters related to the Income Tax Act.

This product was originally issued by a CPA Canada legacy body.

 
US Estate Tax Update and the Taxation of US Citizens
US Estate Tax Update and the Taxation of US Citizens
The US estate tax update portion of this presentation provides an overview of which people and what types of property US estate tax applies to and how to plan to avoid US estate tax. An overview of the US basis of taxation for US citizens and filing requirements for Canadian resident US citizens is also discussed. Other US tax issues for Canadians like ownership of US real estate, earning rental income and spending time in the US complete the session.

This product was originally issued by a CPA Canada legacy body.

 
US SALT Update
US SALT Update
Temporary Storage Exemptions from State Taxation Canadian enterprises often stage and store goods at facilities in the US in order to expedite delivery to customers located throughout the states. These facilities can be owned or leased and self-operated or managed by a third party. Proximity to customers, resources and logistics centers are often critical criteria in selecting a US distribution location. State and local taxes should also factor into the decision-making process. While the presence of warehouse employees, inventory or spare parts is commonly known to create a taxable presence for purposes of state and local income/franchise taxation, the states vary widely in their application of sales and use tax to the in-state storage of inventory and related uses of goods and services ancillary to warehousing, logistics and fulfillment functions. This discussion explores some of the state and local tax considerations related to US based distribution functions with a particular focus on the inconsistently available temporary storage exemption from sales and use taxation. At the end of this discussion, participants will have a better idea of the impact state and local taxation can have on the warehousing and distribution location selection process.

State Taxing Jurisdiction of Out-of-State Internet Sellers More states are following New York State’s 2008 initiative imposing sales and use tax compliance obligations on out of state sellers that may have a virtual presence in the state. These new nexus standards often assert a states taxing authority based on the existence of an agency relationship between an out of state seller and an in-state host. In addition, some states are imposing reporting obligations on all out of state sellers including those clearly beyond a state's taxing jurisdiction. This discussion will provide state specific updates on evolving virtual nexus theories and set forth possible strategies to lawfully avoid unanticipated tax compliance obligations.

This product was originally issued by a CPA Canada legacy body.

 
US Tax Planning – S. 116 and Treaty Issues
US Tax Planning – S. 116 and Treaty Issues
This session is a comprehensive look at the changes and the impacts on the everyday tax practice to the S.116 regime, specifically how the law has traversed from the traditional S.116 regime, the previous budgetary update, to the concept of treaty protected property to the current budget proposals of updates to the taxable Canadian property rules. Included are the considerations a purchaser must give to the tax status, residence and treaty eligibility of non-resident vendors when buying Canadian properties.

This product was originally issued by a CPA Canada legacy body.

 
Use of Trusts for Tax and Estate Planning
Use of Trusts for Tax and Estate Planning
Trusts are a powerful tool that greatly increases the benefits of tax and estate planning. In this session, the benefits of using trusts is discussed, including the value they add for income splitting, increasing access to the capital gains exemption and estate planning. We’ll also review the various types of trusts available, and the benefits and planning considerations associated with each. Finally, we will review recent legislative and tax administration developments, including recent Canada Revenue Agency audit activities.

This product was originally issued by a CPA Canada legacy body.

 
Valuation Issues with a Chartered Business Valuator
Valuation Issues with a Chartered Business Valuator
Issues involved in valuation methodologies (i.e. rules of thumb, public company comparables, multiples of EBITDA), valuation conclusions (i.e. tests of reasonableness, implied goodwill and intangibles, market comparables), minority discounts, foregone tax shield, thin-voting shares, discounted corporate income taxes and refundable income taxes.

This product was originally issued by a CPA Canada legacy body.

 
What is Succession Planning?
What is Succession Planning?
This session deals with the "soft" issues related to succession planning. The role of professionals in succession planning is discussed in this session along with the discussion of the components of a succession plan, i.e. strategic business plan, estate plan, retirement plan and preparation of successors.

This product was originally issued by a CPA Canada legacy body.

 
What Journal Entries Can't Fix
What Journal Entries Can't Fix
Accounting is based on journal entries; however taxation is based on law and statute. This session discusses common and not so common pitfalls accountants may run into in an owner-manager public practice with a particular emphasis by having an over-reliance on journal entries to implement or correct tax-driven transactions. Each situation shall be introduced and the negative tax implication explained. The recommended approach will then be discussed. This session shall be in a roundtable format with open discussion from 2 senior tax practitioners.
 
Winding Down The PST
Winding Down The PST
There are unique issues to confront as the transition from one tax regime to another happens. This session will review all of the outstanding issues and concerns that organizations need to be aware of related to BC and ON sales tax. From a practical perspective, the session will tell you what you need to know with respect to the old PST regimes to effectively manage compliance obligations.

This product was originally issued by a CPA Canada legacy body.

 

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