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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 EY's Complete Guide to Income Tax, du Guide d'EY 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 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 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 EY’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 EY’s Complete Guide to GST/HST, CPA Canada 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, 2015 (13th) Edition
EY's Federal Income Tax Act, 2015 (13th) Edition

Available as a Print + Online Combo

Edited by practising tax professionals

Print book is current to January 15, 2015, and now available.

Included 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 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 EY 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 2014 Personal Tax Returns
EY's Guide to Preparing 2014 Personal Tax Returns

Race through tax season...
The line-by-line guide busy tax professionals rely on throughout the tax season. Written by tax professionals for tax professionals. Save time and increase productivity with clear commentary, quick answers, practical examples, and relevant reference materials.
– Available as a knotia.ca Internet database (includes four years of previous editions at no extra cost and a convenient PDF eBook (current year only)). New content and eBook 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.

 
EY's Guide to the Taxation of Mining Operations, 2nd Edition
EY's Guide to the Taxation of Mining Operations, 2nd Edition
This guide provides an overview of the federal income tax rules applicable to mining operations.

Available in print and eBook

 
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 EY’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 EY’s Guide to Income Tax, EY’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 EY’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)
 
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 EY 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 EY 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 EY 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 EY 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 2015. 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.
 
2015 Accounting for Income Taxes
2015 Accounting for Income Taxes
Tax Blended Learning Courses
(en anglais seulement) Registration Open!

Elearning modules - available now
Classroom session - November 26, 2015 (attend in person in Toronto or virtually)

This course provides an introduction to accounting for income taxes in Canada, under both IFRS and ASPE.  It reviews basic concepts of accounting for income taxes (recognition, measurement, valuation, presentation, disclosure) and outlines key differences in how IFRS and ASPE deal with each.  It also introduces 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 virtually. The elearning modules cover the basic concepts of the topic.  In the classroom session (in-person or virtual) you will work through case studies, applying the concepts covered in the elearning.

 
2015 Advanced Tax Issues for the Owner-Managed Business Course
2015 Advanced Tax Issues for the Owner-Managed Business Course

Specialized Tax Course
(en anglais seulement) Coming Soon!

NOTIFY ME when registration is available for 2015.

November 14-18, 2015
Manoir Saint-Sauveur, Saint-Saveur, QC

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.

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

September 28-29, 2015
(plus optional pre- and post- Symposium workshops)
The Westin Ottawa, Ottawa, ON

Join Canada’s commodity tax community in celebrating 35 years of “The Symposium.” For three and a half decades, The Symposium has been the cornerstone of knowledge distribution and networking 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 will launch you to the next level of understanding, and relevance.

Try our NEW Virtual Conference option! Helping you cut travel costs, without diminishing your access to expertise.

 
2015 Corporate Reorganizations Course
2015 Corporate Reorganizations Course

(en anglais seulement)

November 7-11, 2015
Marriott Fallsview Niagara Falls Hotel & Spa, Niagara Falls, ON

This course covers the most recent technical amendments, current issues, techniques and strategies in Corporate Reorganizations. It explores methods for effecting corporate purchases, sales and restructuring, delves into the detailed technical tax rules and examines numerous tax planning opportunities.

 
2015 In-Depth HST/GST Course
2015 In-Depth HST/GST Course
(en anglais seulement) Registration Open!

May 31 - June 5, 2015
Marriott Niagara Falls Hotel Fallsview & Spa, Niagara Falls, ON

The industry standard for training and a must-have for the serious indirect tax professional, this comprehensive indirect tax training course is for the new commodity tax professional and offers an excellent refresher for the experienced practitioner. Our In-depth offering begins with web-based, self-study lessons to bring you up to speed on the basics of indirect tax, and 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.

A certificate will be issued to participants upon course completion.

 
2015 In-Depth International Tax Course
2015 In-Depth International Tax Course
Specialized Tax Course
Formerly Foundations in International Tax
(en anglais seulement)

September 26-30, 2015
Whistler, BC

Building on the international concepts introduced in the In-Depth Tax Course, this intermediate in-depth course focuses on fundamental issues surrounding the taxation of Canadian multinational corporations with foreign operations. It also highlights effective planning strategies for minimizing tax for businesses that have expanded, or are considering expanding, outside Canada.

 
2015 Income Tax Practice Course
2015 Income Tax Practice Course
(en anglais seulement)

West - October 31 - November 6, 2015
Banff Park Lodge Resort Hotel and Conference Centre, Banff, AB

East - November 28 - December 4, 2015
Blue Mountain Village Conference Centre, 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.

 
2015 Indirect Taxes
2015 Indirect Taxes
Tax Blended Learning Courses
(en anglais seulement) Registration Open!

Elearning modules - available now
Classroom session - November 17, 2015 (attend in person in Toronto or virtually)

This course provides an introduction to Indirect Taxation in Canada. It provides 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 virtually. The elearning modules cover the basic concepts of the topic. In the classroom session (in-person or virtual) you will work through case studies, applying the concepts covered in the elearning.

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

Tax Blended Learning Courses
(en anglais seulement) Registration Open!

Elearning modules - available now
Classroom session - November 18, 2015 (attend in person in Toronto or virtually)

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 virtually. The elearning materials cover the basic concepts of the topic. In the classroom session (in-person or virtual) you will work through case studies, applying the concepts covered in the elearning.

 
2015 U.S. Tax for the Canadian Tax Practitioner
2015 U.S. Tax for the Canadian Tax Practitioner
Tax Blended Learning Courses
(en anglais seulement) Registration Open!

Elearning modules - available now
Classroom session - November 25, 2015 (attend in person in Toronto or virtually)

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 classroom session that can be attended in person or virtually. The elearning materials cover the basic concepts of the topic. In the classroom session (in-person or virtual) you will work through case studies, applying the concepts covered in the elearning.

 
Advanced International Tax 2014
Advanced International Tax 2014
Specialized Tax Course
(en anglais seulement)
Note: As this event is now over, information is for reference purposes only


NOTIFY ME when registration is available for 2015.

November 16-19, 2014
Sheraton on the 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.
 
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.
 
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.

 
Being Proactive to Recent Changes in Tax Compliance
Being Proactive to Recent Changes in Tax Compliance
Compliance in our tax environment is constantly changing and it's important to be current on these changes. From a practical perspective, we must understand any issues that arise in order to meet tax compliance requirements efficiently and effectively. This session will look at the evolving changes to the T1135 foreign reporting form, as well as actions taken by the investment community to assist with these changes and tax reporting in general. The session will also consider the new reporting for business internet activities and other income tax compliance issues, and it will help practitioners be proactive on changes.
 
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

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.

 
Canada Revenue Agency Session
Canada Revenue Agency Session
Don't miss this exciting session by the Canada Revenue Agency, as they review numerous top of mind topics and recent changes impacting SMPs. From CRA's new approach to Small and Medium Enterprise Compliance and the innovative compliance treatments the CRA is undertaking, to a general overview of the Charities program at the CRA and how practitioners in Canada's SMP can work together towards common goals.
 
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.
 
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.
 
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?
 
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 Symposium – West 2015
Commodity Tax Symposium – West 2015
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

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!

NEW – Attend this event as a VIRTUAL CONFERENCE
Live from your desktop, laptop or tablet. Listen to and see the speakers, follow the PowerPoint presentation, chat with other virtual participants, take notes and ask questions of the speakers! See details below under “Virtual Conference”.
Note: Not all concurrent sessions are available virtually. Refer to Agenda for details.

 
Controller Alert! – Potential New Risks from CRA
Controller Alert! – Potential New Risks from CRA
This session will explore a number of federal tax issues that could impact not only your employer but also the controller personally. Did you know a controller who does not do the tax return, can fall under the definition of a tax preparer for the purpose of the Preparer Penalty? Did you know CRA's audits of contract of/contract for situations and resultant penalties could affect your employment situation? Did you know there are situations in which a controller can be deemed to be a director and accordingly subject to a Director's Liability Assessment under both federal income tax and GST/HST personally? Attend this session and learn what is happening in this important area.
 
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.

 
CPA Canada's National Conference for Business Transitions 2014
CPA Canada's National Conference for Business Transitions 2014
(en anglais seulement) Archive Event
Note: As this event is now over, information is for reference purposes only.

November 3-4, 2014
Renaissance Toronto Downtown Hotel, Toronto, ON
Two-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.

 
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!
 
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.
 
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 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.

 
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.
 
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.

 
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.
 
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.

 
Forum on U.S. State and Local Taxes for Canadian Companies 2015
Forum on U.S. State and Local Taxes for Canadian Companies 2015
(en anglais seulement)

June 15-16, 2015
Ivey Tangerine Leadership Centre, Toronto, ON

Network and learn from Canadian and U.S. based experts in this 1.5-day forum on U.S. state and local taxes for Canadian companies. Leading practitioners will help you understand the tax requirements and risks of doing business, or expanding into the vastly lucrative U.S. market. Learn about the differences between Canadian and U.S. state and local taxes and about your filing, registration and remittance requirements. Also find the best way to handle tax disputes, audits and more! Have you created Nexus?

Arm yourself with the U.S. State and local tax knowledge you need to serve your company and clients better.

NEW – Attend this event VIRTUALLY
Live from your desktop, laptop or tablet. Listen to and see the speakers, follow the PowerPoint presentation, and ask questions of the speakers. See details below under Virtual Forum.
 
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.
 
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.
 
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.
 
In-Depth Transfer Pricing Course – Part II (In-Residence) 2014
In-Depth Transfer Pricing Course – Part II (In-Residence) 2014
(en anglais seulement)
Note: As this event is now over, information is for reference purposes only.

NOTIFY ME when registration is available for 2016 In-Depth Transfer Pricing Course - Part II

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.

 
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.
 
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.

 
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.

 
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.
 
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.

 
Managing the Dreaded CRA Audit
Managing the Dreaded CRA Audit
Tax risk management is becoming crucial given the recent increase in CRA audit activity. Learn about why clients are selected for tax audit, the different types of CRA audit reviews as well as current trends in tax audit and how it can affect your clients. The session will discuss how to manage the audit from the start and negotiate the outcomes. We will examine the audit life cycle starting from pre-audit prevention to post audit resolution and touch upon objections, voluntary disclosures and taxpayer relief requests.
 
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.
 
National Conference on Income Taxes for SMPs 2014
National Conference on Income Taxes for SMPs 2014
(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.

 
Navigating and Resolving Tax Disputes 2015
Navigating and Resolving Tax Disputes 2015
(en anglais seulement)
Note: As this event is now over, information is for reference purposes only.

February 10-11, 2015
Ivey Tangerine Leadership Centre, Toronto, ON

This course steps back from the substantive content of tax law and examines the skills required of practitioners in the tax controversy context, through an effective mix of lecture, case studies and group discussion. 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. Finally, this course will consider ethical issues encountered by tax advisors in resolving tax controversies.
 
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.

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

NEW for 2015!

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

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.

Presented in cooperation with the APFF, who will be offering a similar presentation in French
Symposium RS & DE – February 22-24, 2015, Fairmont, Tremblant, QC http://www.apff.org/fr/colloques-et-symposiums.aspx

 
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.

 
Specialized HST/GST Course: Cross-Border Transactions (Elearning)
Specialized HST/GST Course: Cross-Border Transactions (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 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.

 
Specialized HST/GST Course: Financial Services (Elearning)
Specialized 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.

 
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.
 
Succession Planning
Succession Planning
This presentation includes a discussion of the various estate freezing techniques and tips and traps associated therewith. And, in this regard, the presentation reviews the deemed dividend provisions of section 84.1 and subsection 84(3) as well as the corporate attribution rules.

Accessing the capital gains exemption is an ongoing challenge. The rules will be reviewed in detail.

Survivorship agreements are essential to proper succession planning. This can be a complex area from a tax viewpoint. Tips for proper structuring are presented.

Life insurance is often an integral part of a succession plan. Discussed are the different philosophies regarding how much should be acquired and, also, how it should be held.
 
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
This fast-paced session will review relevant legislative and administrative changes that have occurred in the last year that affect SMPs and their clients including the many tax amendments included in the 2014 Federal Budget.
 
Tax for the Non-Tax Professional Accountant – An Overview of Current Developments
Tax for the Non-Tax Professional Accountant – An Overview of Current Developments
This session will highlight a number of recent developments and hot topics relating to income taxes, indirect taxes, and accounting for income taxes under ASPE/IFRS. Many of these hot topics can result in significant tax exposures for businesses and are often the focus of an audit.
 
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 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 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 Practice Manual, Second Edition (TAXPRAC)
Tax Practice Manual, Second Edition (TAXPRAC)

Revised second edition now available!

Minimize risk and maximize your tax practice effectiveness at tax time and all year round
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.
 
Taxpayer Bill of Rights, and the CRA Audit Manual
Taxpayer Bill of Rights, and the CRA Audit Manual
This session reviews the legislative and administrative parameters provided to the CRA for fulfilling their mandate of administering the income tax act. The session will look at the taxpayers bill of rights and review how it integrates with the income tax act and the CRA audit manual. It will also include commentary from an experienced tax professional with regards to actual audit experiences with CRA.
 
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 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 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 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 One National Conference 2015
Jointly presented by CPA Canada and CPA Ontario, The One is the must-attend, multi-track event of the year.


(en anglais seulement)

Agenda At A Glance

September 28-29, 2015
(optional workshops September 30)
Metro Toronto Convention Centre, Toronto, ON

EVENT DETAILS:

The One national conference is designed for all CPAs who want to be at the top of their game.

ONE powerful network
ONE unparalleled learning experience
ONE exceptional opportunity

IN ONE MULTI-TRACK EVENT, YOU WILL:
  • be brought up to date technically
  • gain an understanding of the most critical issues and current thinking happening in the profession and the relevant regulatory regimes
  • be prepared for the implications of these issues for your organizations and clients
THE ONE 2015 WILL FEATURE SIX TRACKS:
  • leadership
  • two tracks in financial reporting and accounting
  • two tracks in management accounting and finance
  • tax
PLUS optional workshops on Day-3
9:00 a.m. - 12:00 p.m.

- Bank Agreements 101 – Important Considerations When Negotiating Credit Facilities with a Lender
- Speaking as a Leader ® – from Staff Meetings to Board Rooms
- Turning Strategy into Action
- Revenue (IFRS 15): Taking Control of the New Control Model, One Step at a Time

KEYNOTE SPEAKERS TO DATE:

CPD hours

Conference - 14 CPD hours
Optional Workshop - 3 CPD hours

 
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.
 
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.

 
Trusts - The More Things Change, the More They Stay the Same
Trusts - The More Things Change, the More They Stay the Same
Historically trusts have been a much used but not fully understood holding structure. This presentation will review the most relevant income tax provisions that apply to trusts, where planners make mistakes and how to avoid them as well as an update on the case law relating to 75(2), rectification and legislative changes to testamentary trusts and the 5 year immigration trust
 
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. Corporate Tax for Canadian Advisors
U.S. Corporate Tax for Canadian Advisors
Advising mid-market clients in regards to U.S. corporate taxation is an exercise in balancing risk. The session will highlight the Federal and State taxation of Canadian Corporation's U.S. activities with a specific focus on managing risk.

Specific areas to be covered including:
- threshold for federal taxation
- threshold for state income taxation
- mitigation strategies
- structuring alternatives
 
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.
 
U.S. Tax Update: Cross-Border Concepts for Individuals
U.S. Tax Update: Cross-Border Concepts for Individuals
The specific areas covered in this session include:

U.S. Residency:
who is a US person, tax obligations of U.S. people, U.S. citizens resident of Canada subject to NIIT, closer connections, Canadians who are > 183 days in the U.S.

Investing in U.S. real estate - brief overview:
tax compliance (e.g. file 1040NR & state tax return) - i. personal use property, ii. vacation home, iii. rental property; estate tax considerations; FIRPTA; other structures to hold real property

Expatriating from the U.S.:
immigration considerations/ steps, required tax filings, other considerations
 
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 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 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.

 
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 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.
 

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