Tax |
INCOME TAX |
 | | Série fiscale Plus | | (also available in English) | Un produit. Une facture. Une date de renouvellement.
Accédez facilement aux ouvrages de l'ICCA les plus appréciés en matière de fiscalité, et ce, à une fraction du prix. Une collection condensée de la législation, du matériel administratif et des commentaires ayant trait à l'impôt fédéral sur le revenu, à la TPS et la TVH, ainsi qu'aux taxes et impôts du Québec.
Les Séries fiscales de l'ICCA : un incontournable pour toute recherche en fiscalité. |
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 | | Tax Suite Premium | | (aussi disponible en français) | One package. One invoice. One renewal date.
Convenient access to CICA’s most popular tax titles. Save $1,220 when you buy Tax Suite Premium as opposed to ordering "à la carte" (CAs save $2,690). Take the guesswork out of what you need, and deal with one renewal date next year.
Includes in-depth coverage of legislation, administrative materials, and commentary for federal income tax, GST/HST and provincial taxes. Daily email news and Hot topics hand-picked by Ernst & Young tax professionals keep you up-to-date.
If you do tax research, you need CICA's Tax Suite Premium. |
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 | | 2005 Commodity Tax Symposium | | The 25th Anniversary of the CICA Commodity Tax Symposium. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. Since 1981 "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. |
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 | | 2005 National Conference on Income Taxes | | The essential tax program for professional tax advisors in Canada. For all small to medium-sized tax practitioners in both public practice and industries like financial services, wealth management, mutual funds and life insurance who advise owner-managers and high net worth individuals and their businesses. |
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 | | 2006 Commodity Tax Symposium | | Since 1981, "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. |
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 | | 2006 National Conference on Income Taxes | | The 2006 National Conference on Income Taxes was a tremendous professional development opportunity for practical tax information and knowledge — the logical choice for all practitioners serving owner-managed business, tracks covering personal, business, cross-border, international and wealth management issues and advanced topics for those who have a good general knowledge of the subject but want more in-depth knowledge and analysis. |
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 | | 2007 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and other Indirect Taxes; Senior Executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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 | | 2007 National Conference on Income Taxes | | The National Conference on Income Taxes will focus on major tax issues that confront members in their practices and businesses: expand your practice proficiency in vital tax areas with practical strategies offered by some of Canadas leading tax experts; receive a comprehensive review and update on a variety of leading-edge tax strategies; gain a keen awareness of critical issues in current cases and major changes proposed for the future; and learn valuable tax planning techniques for maximizing tax-saving opportunities for yourself, your employer and your clients. This conference is for small to medium-size tax practitioners in public practice or industry such as financial services, wealth management, mutual funds and life insurance, who advise owner-managers and high net worth individuals and their businesses. |
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 | | 2008 CICA Conference on Succession Planning | | Be ready to profit from the wave of business transition that is beginning in Canada. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. Benefit from the knowledge, experience and insights of presenters who are experts in the area of succession planning including: tax issues; identification of successor or purchaser; realistic timelines; proper documentation; and communication and contingency plans. Spend two days with like minded practitioners, and youll walk away with valuable tools and proven techniques that will help you develop a strategy immediately to take advantage of the current marketplace and help your clients successfully transition their businesses. This two-day comprehensive conference is for chartered accountants and other professionals who provide services to family businesses. |
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 | | 2008 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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 | | 2008 National Conference on Income Taxes | This event focuses on major tax issues that confront members in their practices and businesses: - expand your practice proficiency in vital tax areas with practical strategies offered by some of Canadas leading tax experts;
- receive a comprehensive review and update on a variety of leading-edge tax strategies;
- gain a keen awareness of critical issues in current cases and major changes proposed for the future; and
- learn valuable tax planning techniques for maximizing tax-saving opportunities for yourself, your employer and your clients.
This conference is for small to medium-size tax practitioners in public practice or industry such as financial services, wealth management, mutual funds and life insurance, who advise owner-managers and high net worth individuals and their businesses. |
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 | | 2009 CICA Conference on Succession Planning | | Presented in cooperation with Sauder School of Business. Statistics show that between 80 and 90 percent of Canadian businesses are family-owned and less than one out of three will continue as a family operation into the second generation. This two day conference provides a comprehensive overview of succession planning with plenary and concurrent sessions, as well as a panel discussion featuring family business owners who share their experiences and lessons learned. All sessions are delivered by experienced presenters who are experts in the area of succession planning. Come away with the knowledge and skills needed to lead the transition team for optimum results. |
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 | | 2009 National Conference on Income Taxes | | Some of Canadas leading income tax experts presented technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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 | | 2010 Financial Reporting and Accounting Conference | | This annual conference is Canada’s leading financial reporting and accounting event and provides an up-to-date and extensive review of the most critical current and emerging issues facing both publicly traded and privately held corporations in Canada. General and concurrent sessions will be delivered by prominent Canadian, US, and international speakers. |
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 | | 2010 National Conference for Audit Committees | | The National Conference for Audit Committees featured keynote addresses, plenary sessions, and panel discussions – all delivered by experienced professionals from across the country. Sessions were designed to develop existing and future audit committee members with the focus on roles and responsibilities, financial reporting and corporate governance developments, integrity and ethics, internal control, assurance and accounting standards, and current regulatory issues. |
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 | | 2010 National Conference for SME Advisors | | The National Conference for SME Advisors is a two-and-a-half day conference that delivers hands-on practical and proven tools to build a better SME practice and other businesses for your clients. This event is designed exclusively for chartered accountants – sole practitioners, and partners and managers in accounting firms who advise small and medium-sized businesses. |
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 | | 2010 National Conference on Income Taxes | | The National Conference on Income Taxes is a two-day conference which features several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts will present technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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 | | 2010 Tax Update | | This session reviews the major tax changes that have occurred over the past year including a discussion of the Federal Budget and a discussion of some of the more significant CRA rulings and interpretations issued over the past 12 months. It also examines current changes and relevant issues in taxation that affect individuals and most businesses in the private sector. |
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 | | 2011 Advanced Personal Financial Planning Conference | | November 7-8, 2011, Toronto, ON
CAs in traditional practices and in wealth management firms serve clients in a variety of important ways. This conference included technical sessions covering the latest and most relevant topics, while exploring strategies that will enable practitioners to provide superior client service. |
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 | | 2011 Business and Industry Conference | | November 29-30, 2011, Toronto, ON
The successful senior financial officer in today’s Canadian corporation depends on a combination of technical expertise, soft skills, strategic finesse, and professional judgment. This two-day event offered a comprehensive blend of sessions that address the most relevant and current topics with insight on what’s coming next. Join your peers from other Canadian companies to discuss common challenges, explore parallel opportunities, and build your professional network. |
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 | | 2011 Commodity Tax Symposium | September 26-27, 2011, Ottawa, ON
The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. The conference is a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. |
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 | | 2011 National Conference on Income Taxes | October 12-13, 2011, Toronto, Ontario
The National Conference on Income Taxes featured several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts presented technical sessions on topics in vital income tax areas that deliver proven practical strategies. |
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 | | 2012 Commodity Tax Symposium | October 1-2, 2012, Ottawa, ON
The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. The conference is a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. |
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| 2012 National Conference on Income Tax | September 12-13, 2012, Toronto, ON
This two-day conference featured several tracks of concurrent and plenary sessions. Some of Canada’s leading income tax experts presented on the latest changes in tax legislation and administration and provide practical and relevant strategies to utilize in your practice or business. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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 | | 2013 Advanced Tax Issues for the Owner-Managed Business Course | (en anglais seulement)
November 2-6, 2013
Westin Whistler Resort and Spa, Whistler, BC
This course is designed for CAs and other 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. You will explore topics such as: Business Succession Planning; Owner-Manager Remuneration; Trusts; Post Mortem Tax Planning for Private Company Shares; and Life Insurance Planning. |
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 | | 2013 Corporate Reorganizations Course | (en anglais seulement)
November 9-13, 2013
Fairmont Tremblant, Mont Tremblant, QC
This course covers the most recent technical amendments, current issues, techniques and strategies in the area of corporate reorganizations. It explores methods for effecting corporate purchases, sales and restructuring, delving into the detailed technical tax rules and examining numerous tax planning opportunities. Some of the topics covered are: Paid-up Capital and Related Issues; Safe Income and 55(3)(a) Reorganizations; Butterfly Issues and Spin-Offs; Amalgamations and Wind-Up; and the “Bump”. |
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 | | 2013 Foundations in International Tax Course | (en anglais seulement)
November 16-20, 2013
Blue Mountain Resort, Collingwood, Ontario
Building on the concepts presented in the In-Depth Tax Course, this course explores the basic issues surrounding the taxation of foreign operations and effective planning strategies for minimizing tax for businesses that have expanded or are considering expanding outside of Canada. Some of the sessions covered include: Inbound Taxation (earned income, dividends, interest, rents and royalties); Outbound Taxation (foreign source income, credits, trusts, FIEs); Foreign Affiliate System and FAPI; Canada – U.S. Tax Treaty, Intro to Transfer Pricing; and Intro to U.S. Taxation. |
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 | | 2013 In-Depth Tax Course – Part 3 | (en anglais seulement)
West - July 20-24, 2013
Whistler, BC
East - November 2-6, 2013
Blue Mountains, ON
This five-day, in-residence tax course provides the natural next step in training for professionals working full time in tax, who have completed the current CICA In-Depth Tax Course – Parts 1 & 2. Areas of study include: Stop Loss Rules; Amalgamations and Wind-Up Transactions, Section 55 – Butterfly Reorganizations; Foreign Affiliates; Financing Structures and Treaty Issues.
In-Depth Tax Course – Part 3 will be offered for the last time in the summer of 2014. |
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 | | 2013 In-Depth Transfer Pricing Course – Part I (E-Learning) | (en anglais seulement)
Available Online Now
The CICA is proud to offer the brand new In-Depth Transfer Pricing Course - Part I (E-Learning), as Canada's premiere training course for transfer pricing professionals. This e-learning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.
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 | | 2013 In-Depth Transfer Pricing Course – Part II (In-residence) | (en anglais seulement)
December 8-11, 2013
Niagara-on-the-Lake, ON
This four-day transfer pricing course is the first of its kind in Canada and will explore the critical transfer pricing issues and fundamental strategies that international businesses need to understand. A must-attend for dedicated transfer pricing professionals, advisors to and senior personnel of Canadian businesses with existing or planned foreign operations, as well as government personnel working in international tax. The in-residence format is a proven method of training that provides students with a chance to focus on the rigorous lectures, while working through practical case studies in small tutorial work groups. |
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 | | 2013 National Conference on Income Taxes for SMPs | (en anglais seulement)
October 16-18, 2013
Metro Toronto Convention Centre, Toronto, ON
This two-day income tax conference plus optional workshops, 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 series of plenary and concurrent sessions, as well as extended-length special sessions, you’ll learn from some of Canada’s most impressive tax experts and have an opportunity to share thoughts and ideas with your peers during our evening networking reception. |
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 | | Allocution de l'ombudsman des contribuables | | Cette piste audio française a été enregistrée lors du Colloque national de 2010 pour les conseillers de PME, où des services de traduction simultanée vers le français étaient offerts. Dans son allocution d’ouverture, Paul Dubé décrit son mandat de premier ombudsman des contribuables du Canada. En plus d’expliquer comment il veille au respect des droits touchant les services prévus dans la Charte des droits du contribuable, M. Dubé relate certains problèmes qui lui ont été soumis, en décrivant la façon dont il les a réglés, et partage les enseignements qu’il en a tirés. |
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 | | 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. |
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 | | Attribution Rules | | This session entails a discussion of specific attribution provisions, particularly those in S. 74.1 (1) – 74.4 (2). As well an examination of revocable trusts, indirect payments, transfer of rights to income and interest free or low interest loans completes the presentation. |
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 | | Breakfast Session: Tax Oversight and the Audit Committee | | The Canada Revenue Agency and its counterparts around the world are intensifying their scrutiny of corporate governance as an indicator of tax compliance. Boards, CEOs and CFOs are expected to be more accountable for corporate tax planning strategies, and in some countries Audit Committees are taking on more responsibility for oversight of the corporate tax function. Companies will be risk rated by authorities, and rewarded or punished depending on their governance "report card." In this session, Ernst & Young tax professionals discuss the changing landscape, and how Audit Committees can play a key role in tax oversight. |
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 | | British Columbia's March Back to GST/PST | | Businesses and practitioners in B.C. and across Canada have been on the edge of their seat for the past several years, waiting and hoping for some clarity on the HST/GST/PST situation. With last year's election raising almost as many questions as it did answers, Canadians are desperately trying to find some stable ground.
With only months to go before the transition back to GST/PST is complete, join experts Janice Roper and Patrick Banham, as they help you navigate the obstacles and opportunities that this transition is creating. |
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 | | Buying Vacation Property in the US | With a strong Canadian dollar and a significant reduction in U.S. house prices, many Canadians are looking at the possibility of buying a vacation property in the United States. This session covers the following: - Brief overview of the US estate and gift tax system
- Brief overview of the US income tax rules of concern – FIRPTA withholding, rental income, etc.
- Best (and worst) methods of structuring for ownership of US vacation property by Canadians
- Methods for re-structuring US vacation property that is already owned by Canadians
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 | | Byrd & Chen’s Canadian Tax Principles – Professional Edition 2012 | 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. |
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 | | Capital Gains Deduction Revisited | | This sessions discussion focuses on eligible property and the financial impact of using the capital gains deduction. There will be an overview of three tests; determination of small business corporation, the 24 month ownership test and the holding period asset test as well as looking at the barriers to being a QSBC. The session will finish with planning ideas. |
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 | | 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. |
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 | | CICA Tax Practice Manual, Second Edition (TAXPRAC) | Newly revised second edition now available!
Minimize risk and maximize your tax practice effectiveness
Refocused to address risk management issues faced by tax practices, CICA 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. |
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 | | Closing the Loopholes – 2011 Anti-Avoidance Measures | | The 2011 Federal Budget contains a number of proposals that relate to avoidance issues or perceived abuses. This session provides a discussion and analysis of the anti-avoidance proposals introduced in 2011, including the tax on split income for capital gains, new RRSP anti-avoidance rules, rules that no longer apply the allow the deferral of corporate income tax where corporations are members of partnerships, and the extension of certain stop-loss rules. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | Collection sur l'impôt fédéral (CIF Platine) | | (also available in English) | La Collection sur l'impôt fédéral CIF Platine donne accès à tous les documents de référence compris dans la Collection sur l'impôt fédéral CIF Plus, en plus des commentaires et des analyses approfondis tirés du Ernst & Young's Complete Guide to Income Tax, du Guide d'Ernst & Young sur la recherche et la rédaction en fiscalité et de son document Accounting for Income Taxes. Cette collection essentielle comprend la jurisprudence, des commentaires de tiers, les décisions, formulaires et publications de l'ARC, des notes explicatives et des lettres de confort du ministère des Finances et la législation (y compris les règlements et dispositions connexes). Elle donne également accès aux bulletins Questionsfiscales@EY et Commodity Tax News. Cette collection est comprise dans la trousse Série fiscale Plus (rabais intéressant). |
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 | | 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. |
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 | | Commodity Tax Case Law Update Featuring Legal and Justice Perpectives | | This session informs Symposium participants of recent important developments in commodity tax jurisprudence, including on-going appeals to monitor, and to highlight the practical significance and possible application of the new case law. You will gain a better understanding of important new, affirmed and pending commodity tax jurisprudence on fundamental issues, and of how those decisions are likely to be relevant in various practical circumstances. |
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 | | Corporate Tax Update and Owner Manager Remuneration Planning | | This session gives an update on corporate tax rates and integration, the provincial and federal small business deduction and the effect of GRIP on bonusing down decisions. Other considerations in determining whether to bonus or not is discussed. The timing of cash flow and impact on installments, alternatives like the reasonableness of inter-corporate management fees, the buildup of cash and the effect on QSBC status, eligible dividends and refund of RDTOH and capital loss carry backs are highlighted. Finally changes in CCA rates and the increase the SRED expenditure limit completes the discussion. Owner-manager remuneration issues like dividends versus salary, eligible dividend rules and other issues like dividends not creating RRSP room and reducing other payroll taxes are highlighted in this session. Various recent technical interpretations on private health services plans and several planning points around the use of private services businesses round out the presentation. |
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 | | Cross Border Compliance Traps | | More and more of our clients are looking to the US for opportunities to expand their business. Whether that is through greater focus on selling to US customers or actually setting up a manufacturing plant in the US, there are compliance issues that need to be addressed. With heightened security at the border, more communication between agencies and heightened enforcement activity by the feds and the states, the days of "waiting until they find me" should be over. This session looks at the federal compliance requirements for Canadian companies doing business in the US as well as highlights some of the significant state tax issues currently being encountered. |
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 | | Cross Border Issues – Doing Business in the US | | This session explores the benefits of professional incorporation including tax deferral, income splitting, the potential for use of capital gains exemption, the ability to pay down business debt quicker with lower tax rates, who can own shares and the various provincial rules by profession. |
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 | | Cross-border US Compliance Issues | | This session reviews some of the rules and obligations incurred when non-resident individuals and business earn income or carry on business in Canada. Among the concepts examined will be permanent establishment, domestic and treaty rules, and other implications of cross-border commercial activity. |
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 | | De Minimis Financial Institutions: Are You Caught in the Trap? | | Are you caught in the "trap" and not even aware of it? This paper discusses the criteria that must be met to be a financial institution, and the numerous implications if you are. Many businesses can fall into the rules under these paragraphs without realizing it and where a person is caught by the "trap" they will be required to begin claiming ITCs on all acquisitions based on the percentage of use in that persons GST/HST taxable activities. In addition, many other issues can also arise from being caught in the "trap," and is discussed throughout this session. |
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 | | 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. |
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 | | Débat dexperts sur l'impot' | | Des services de traduction simultanée vers le français seront offerts. Cette séance aborde plusieurs questions de fiscalité pertinentes tant pour les entreprises ayant une obligation d’information du public que pour les entreprises à capital fermé, telles que les dépôts, les ajustements d’ouverture, les incidences de la conversion aux IFRS et les prix de transfert. |
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 | | 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. |
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 | | 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.
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 | | 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. |
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 | | Energy Trading | | The objective of this session will be to explain the GST/HST, customs, excise and provincial tax consequences involved in the trading of Energy related products such as electricity, natural gas, and gasoline/fuel in Canada. Some of the technical topics that will be addressed are: domestic purchase and sales of energy, treatment of energy futures and derivatives, consignment, drop-shipment, customs, and taxes applicable to the buying and selling of electricity in Ontario.
When you leave this session, you will have a better understanding of how GST/HST, customs, excise and provincial taxes apply to supplies of Energy in Canada. |
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 | | Ernst & Young's Guide to Capital Cost Allowance, 2011 (4th) 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. |
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 | | Ernst & Young's Guide to Preparing 2012 Personal Tax Returns | Be smart with your tax preparation...
The guide busy tax professionals depend on for quick answers when preparing personal tax returns. Written by tax professionals for tax professionals, the guide combines clear, authoritative commentary with extensive cross-references to relevant CRA forms, guides, ICs, ITs, and other materials.
– knotia.ca Internet database includes four years of previous editions at no extra cost! New content now available.
– eBook available for purchase in PDF format (now available). |
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 | | Ernst & Young's Guide to Tax Research and Writing, 2012 (6th) 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. |
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 | | Executive Compensation Designed to Retain Key Employees | Staff retention has become a key issue for most employers and understanding what strategies are available and the income tax implications these strategies may have on the employee will be of great value to you as an advisor. This session covers some of the methods that private companies are using to compensate their executives and the tax implications of these strategies. This includes: - Salary/bonus planning for owner/managers
- Phantom stock option type plans
- Employee profit sharing plans
- Deferred profit sharing plans
- Retirement compensation arrangements
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 | | Fair Market Concepts in HST | | The Excise Tax Act contains requirements for the self-assessment of some builders of newly-constructed single-unit and multi-unit housing. When certain conditions are met, these builders are required to pay GST/HST based on the fair market value of the complex at the time of a triggering event. While this concept seems relatively simple, the application of these rules often leads to great uncertainty. Neither the CRA nor the courts have provided true guidance as every case seems to turn on its own facts. This session examines the issues faced by builders and will highlight certain principles to guide them in complying with their self-assessment obligations. |
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 | | Family Trust Guide, The | The Family Trust Guide 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. |
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 | | Federal Income Tax Collection (FITAC Platinum) | | (aussi disponible en français) | | The essential federal income tax collection, FITAC Platinum combines all the reference materials included in FITAC Plus with the in-depth commentary and analysis of Ernst & Young’s Guide to Income Tax, Ernst & Young’s Guide to Tax Research and Writing, and Accounting for Income Taxes. Annotations include case law; commentary; CRA forms, publications and rulings; Finance explanatory notes and comfort letters; and legislation (including regulations and related provisions). Includes TaxMatters@EY and Commodity Tax News newsletters. Available as part of Tax Suite Premium package (substantial savings). |
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 | | Federal Income Tax Collection (FITAC Plus) | | (aussi disponible en français) | | Canada’s most up-to-date source of federal income tax reference materials, FITAC Plus includes the Income Tax Act and related legislation, administrative materials, case law, commentary and analysis (Canadian Tax Principles and Ernst & Young’s Guide to Preparing Personal Tax Returns), CRA rulings, fillable forms, Finance comfort letters and explanatory notes, tax rates and tools, tax treaties, and much more. Includes TaxMatters@EY and Commodity Tax News newsletters. |
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 | | GAAR – Update on Lipson and Aggressive Tax Planning | | This session reviews recent GAAR cases particularly Lipson as well as others that have had an impact shaping the GAAR situation. The second part of the session looks at the Quebec Aggressive Tax Planning Proposals and includes a brief discussion of the proposals and the similarities and differences to GAAR |
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 | | 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. |
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 | | GST Update for Income Tax Practitioners | | This session provides an update of items of interest to income tax practitioners, including legislative changes, court cases and CRA interpretations. Of particular interest, the discussion of the effects of harmonization in Ontario and now British Columbia, which come into effect July 1, 2010. |
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 | | Guide d'Ernst & Young sur la recherche scientifique et le développement expérimental, 2009 (2e édition) | | (also available in English) | | Les règles relatives à la RS&DE applicables aux demandes de crédit d'impôt à l'investissement et aux déductions du revenu sont élaborées et complexes, et leur application soulève des questions de droit et de fait, surtout lorsqu'il s'agit de déterminer si des activités de RS&DE ont été exercées et quelles dépenses donnent droit aux avantages fiscaux. Le présent guide décrit et explique les règles applicables en matière de RS&DE au Canada et renferme de nombreux renvois aux formulaires, politiques d'application et publications de l'ARC, ainsi qu'à la jurisprudence et à la législation. |
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 | | Hot Topics in HST/GST | | Join us for a perceptive discussion of the hottest topics in HST/GST over the past year!
This session will cover several topics, each aimed to give HST/GST professionals an up-to-date view of the indirect tax landscape and of key issues that may be top of mind for you, or your clients. |
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 | | Hot Topics in HST: Private Company Edition | | In this session, Cathy examines some of the most critical HST issues she and her colleagues have been dealing with over the past 12 months relating to private companies, and discusses their implications for your business and clients. |
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 | | Hot Topics in Tough Times | | This session addresses a variety of issues that arise as a result of falling asset values in a recession as well as planning that may be undertaken during a recession including the tax implications of declining share values, the tax value of stock options in a declining market environment, post mortem RRSP/ RRIF loss relief and income splitting and post mortem issues and declining values. |
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 | | IFRS and Tax Reporting Implications – Is Your Tax Department Ready? | | International Financial Reporting Standards (IFRS) will have a dramatic effect on every aspect of the tax life cycle. Planning, provisions and compliance will all be affected significantly. Among the items that will affect the tax area are the impacts of various accounting policy changes that alter the determination of accounting income, the starting point for current and deferred tax expense. The retroactive adoption of comparative financial statements under IFRS will see cumulative adjustments to determine appropriate tax filing treatments. Differences between IAS 12 and the Canadian tax accounting standard may affect the determination of deferred income taxes. These factors and others will need to be addressed by the tax departments and functions in your organizations – will they be ready? |
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 | | IFRS/Private Enterprise Standards Applied to Tax Reporting | | With the transition later this year to International Financial Reporting Standards and its private company counterpart, Private Enterprise Standards, require some specialized knowledge to implement. This session reviews what tax practitioners need to know about the new standards as applied to tax reporting. |
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 | | Impact of Recent SR&ED Changes and Practical Issues | | This insightful session will teach you about the latest changes to the SR&ED system and how they impact you and your clients going forward. Dave uses his vast experience in this area to walk you through common pitfalls of the claim process, and he also provides you with tips to help smooth out the process and how to identify and overcome potential issues and processing delays. |
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 | | Import Services – The Old and the New | | With the increasing trend to outsource functions offshore, Canadian organizations, need to understand their obligations under the "old" and "new" imported services rules. This session revisits the nuances of the technicalities and inequalities that exist with the treatment of services imported into Canada by Canadian entities from related and unrelated non-residents. The presentation reviews the imported services provisions (sections 217 and 217.1) and the interplay between them. The session covers key areas where organizations may be found to have overpaid GST/HST relative to the imported services rules, along with risk areas that need to be mitigated. |
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 | | Important Principles from Income Tax Cases Applied to Commodity Tax | | Income tax cases often establish important principles that apply to commodity tax issues and concerns. This session provides an analysis of several key income tax cases that are particularly important to commodity tax specialists. The presenters discuss why each case has been selected, their relevance to commodity tax specialists as well as the important principles emerging from the decisions. Special emphasis is placed on the practical implications of the jurisprudence. After this session, you will understand the main issues and practical implications of the key income tax cases. |
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 | | 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. |
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 | | Individual Pension Plans and Other Deferred Compensation Plans | | This session answers the questions what is an IPP and what are the advantages and disadvantages of an IPP as well as how to determine current and past service contributions. After looking at the definition of an owner-manager profile and who will benefit, the session will examine retirement options. |
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 | | 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. |
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 | | Interaction Between GST and Income Tax | | The Excise Tax Act sets out the rules that apply to determine whether a supply is within the scope of GST. The Income Tax Act sets out similar rules to determine whether profits derived from a business activity are subject to income tax in Canada. Furthermore, there are many sections of the Excise Tax Act that refer to and are dependent upon provisions within the Income Tax Act. This session considers the statutory similarities and differences between the Excise Tax Act and Income Tax Act that determine whether supplies made or income produced are within the scope of the respective acts, and the practical application of these provisions taking into account case law and CRA administrative policy where appropriate. The session also highlights those sections of the Excise Tax Act that are dependent upon provisions within the Income Tax Act, and the practical implications that should be considered by tax practitioners and other tax professionals. Also considered are the rules that apply to determine whether an entity is resident in Canada, has a permanent establishment in Canada, or is carrying on business in Canada for both GST and Income Tax purposes. Discussion of applicable case law and CRA administrative policy in this area will highlight differences between GST and Income Tax. The session also considers the rules under each Act that determine whether entities are considered to be acting at arms length, are associated, related, or closely related, and the implications that stem from these determinations for the purposes of both GST and Income Tax. Furthermore, the session highlights other areas of the Excise Tax Act that interact with or are impacted by the Income Tax Act, such as capital property, ITC restrictions, taxable benefits, allowances and reimbursements, imported taxable supplies, and others. |
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 | | International Review – FIE/NRT Rules and the Fifth Canada-US Tax Treaty Protocol | | There have been significant changes in the international area that practitioners must be aware of. There will be a review of the foreign investment entity (FIE) and non-resident trust (NRT) rules since these are close to becoming law and they will surprisingly affect more clients than one might think. In addition, far-reaching changes have been proposed for the Canada-U.S. Tax Treaty that will have an impact on clients that have cross-border transactions. The session will include a discussion of some of the more significant proposed changes. |
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 | | Keynote Address by Canadas Taxpayers' Ombudsman' | | Paul outlines his mandate as Canadas first Taxpayers' Ombudsman. In tumultuous economic times, tax liabilities become increasingly burdensome and more difficult to satisfy. As well, Paul explains how he upholds the service rights contained in the Taxpayer Bill of Rights, and recounts some of the situations he encountered over his first year as Ombudsman and how they were resolved. |
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 | | Keynote Address: Taxpayers Ombudsman' | | In his keynote address, Paul Dubé will outline his mandate as Canadas first Taxpayers' Ombudsman. As well as explaining how he upholds the service rights contained in the Taxpayer Bill of Rights, Paul will recount some of the situations he has encountered since becoming Ombudsman, how these issues were resolved, and other insights he has gained during his tenure. |
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 | | Knotia Federal Income Tax News | | Stay up-to-date on all the latest income tax developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Revenue Agency, the Department of Finance, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive. |
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 | | Legal Issues in Estate Planning – Shareholder Agreements and Constructive Trusts | This session starts by dealing with a review of the important principles to Know in the current cases related to constructive trusts. While some of these cases may be Ontario cases, they have wide applicability in terms of the courts position on whether or not there is a trust and whether or not there is an effective transfer of ownership. After that, other issues to be discussed deals with: - New and current matters in wills
- Commentary on multiple wills
- New issues in shareholder agreements
- Common issues in shareholder agreements
- Letters of wishes
This session summarizes recent developments in the legal area, common pitfalls that exist and the latest planning opportunities. |
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 | | Loi de l'impôt sur le revenu fédérale d'Ernst & Young | | (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 31 janvier 2013. L’abonnement annuel au livre électronique est mis à jour jusqu’à quatre fois par année – comprendra le projet de loi C-48, la Loi de 2012 apportant des modifications techniques concernant l’impôt et les taxes. |
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 | | 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. |
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 | | Mise à jour fiscale – été 2010 | | Des services de traduction simultanée vers le français seront offerts. Cette séance porte sur les modifications apportées ou proposées en matière de fiscalité au cours des douze derniers mois ainsi que les répercussions de ces changements sur les services-conseils que vous offrez à vos PME clientes. On y parle notamment du dernier budget fédéral et des affaires soumises aux tribunaux pouvant avoir des incidences importantes pour vos clients. |
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 | | Mise à jour fiscale 2010 | | Cette piste audio française a été enregistrée lors du Colloque national de l'ICCA sur les impôts 2010, où des services de traduction simultanée vers le français étaient offerts. Cette communication passe en revue les principaux changements fiscaux intervenus au cours de l’année qui vient de s’écouler et comprend notamment une analyse du budget fédéral et une analyse de certaines des décisions et interprétations de l’ARC les plus importantes publiées ces douze derniers mois. Sont également passées en revue les modifications et les questions fiscales actuelles qui touchent les particuliers et la plupart des entreprises du secteur privé. |
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 | | Notions de base pour la création et lutilisation de fiducies familiales entre vifs' | | Des services de traduction simultanée vers le français seront offerts. L’Agence du revenu du Canada (ARC) a annoncé dernièrement qu’une opération spéciale visant la vérification des fiducies canadiennes entre vifs était en cours dans certains bureaux des services fiscaux («BSF») de Mississauga, Hamilton, Kitchener, London, et Windsor et que cette initiative s’étendra très vraisemblablement à d’autres BSF. En prévision de cette opération de l’ARC, cette communication se penche sur les éléments nécessaires à la constitution d’une fiducie canadienne entre vifs authentique ainsi que sur les principes fondamentaux qui sous-tendent l’utilisation de ces fiducies. |
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 | | 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. |
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 | | Overview of Three Current Hot Tax Topics for CFOs - Risks and Opportunities | | In this session, the following three current hot tax topics that CFOs need to consider will be discussed: Tax risk is becoming a big corporate issue that has found its way onto the agendas of senior executives and boards of directors. What is the current thinking around tax risk and how do you address it? Important Scientific Research and Experimental Development (SR&ED) program changes that will impact your organization's SR&ED claims; and Sales tax in Canada – some surprising facts and observations. |
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 | | Partnerships – The Forgotten Structure? | | When our clients look to us for advice on structuring their businesses, it seems we look exclusively to corporations. The partnership is rarely considered outside the area of professional practices and, with the broader ambit of professional corporations, seems to be declining in that area as well. Yet partnerships enjoy some unique legal and income tax characteristics that can sometimes create planning opportunities more difficult to achieve or even unavailable in a more traditional corporate structure. This session discusses some of the legal and tax issues which can make a partnership a superior choice for some business structures, and outline some planning strategies partnerships can be used to achieve. |
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 | | Personal Automobile Log, The | | (aussi disponible en français) | Updated to reflect the revised CRA Administrative Policy, The Personal Automobile Log is designed to help those who use either their own or a leased automobile for business purposes keep complete and accurate records to support their automobile expense claims.
Sold in multiples of 50. Prices displayed include shipping and handling. |
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 | | Planned Giving | | The charitable sector continues to focus on the area of planned giving. This is also an area that has become of more interest to individuals as more people decide that they and their families are provided for adequately and there is a desire to give back to the community. This session looks at a number of planned giving options for the owner-manager and reviews the impact of recent changes in the rules related to gifts of public company stock to a private foundation. |
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 | | Post Mortem Tax Planning | | An estate plan should be carefully considered during ones lifetime. A well-designed will considering family dynamics and income tax issues should be drafted and regularly updated, to facilitate orderly and tax-effective transfer of an individual's accumulated wealth to his desired beneficiaries. Unfortunately, for many of our clients, the operative word is "should". Only death and taxes are inevitable – proper planning is far from it! Our clients will ultimately pass away whether or not they have considered their estate plan, and many have not. How do we plan to minimize tax costs after death when proper planning was not undertaken previously? Are there opportunities we should be considering for deceased clients, even when they had a well-structured estate plan in place? This session discusses planning tips and opportunities which may enable the second certainty to be reduced when the first certainty occurs! |
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 | | Post-mortem Tax Planning | | The Income Tax Act contains special provisions unique to deceased taxpayers. This session provides an overview of the opportunities and pitfalls of some of these provisions as well as the practical considerations for filing terminal returns of deceased taxpayers. |
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 | | 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. |
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 | | Professional Corporations | | This session appraises the advantages and disadvantages, from a tax perspective, of professional corporations including the opportunities for tax deferral, income splitting, capital gains exemption and IPPs. The types of structures to be developed and the use of professional corporations by various professional bodies (e.g. dentists, lawyers, etc.) will also be explored. A comparison of professional corporations amongst provinces and significant CRA rulings and relevant case Law will complete the session. |
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 | | Purchase and Sale of a Business – The New Restrictive Covenant Rules | | This session looks at selected tax issues that affect the purchase and sale of a business. The session specifically looks at the issues with respect to the application of the new restrictive covenant rules and their implication for both the vendor and purchaser. It also looks at other common tax issues that need to be addressed through the course of the completion of a transaction. |
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 | | QST Harmonization Panel | | Leading experts from public practice and industry will provide detailed insights into the latest announcements on QST Harmonization, and face-off against the biggest challenges facing its implementation and ongoing compliance.
This session will provide you with the practical understanding needed to help manage the changing landscape in Quebec while, minimizing the compliance risk to your business operations. |
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 | | Recent Tax Issues Impacting the Owner-Managed Business | | This session reviews recent technical and administrative issues and developments that may impact the owner-managed business. This session examines various recent planning issues around the GRIP rules, personal service businesses, tax rate changes and more. It also reviews recent administrative developments and how owner-managers and their advisors can deal with these issues. |
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 | | Recent Topics in Estate Planning | | This session focuses on recent topics of interest for the practitioner who does estate planning assignments. The topics is illustrated by a series of mini-case studies designed to highlight to the practitioner important issues that they should be aware of. Some of the topics that the case studies illustrate includes: recent issues with post-mortem tax planning, the use of will substitutes, estate planning complications involving the Canadian resident who is a US citizen, charitable donations and the 2011 Budget changes, and indirect transfers and the estate freeze. |
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 | | Rectification and Other Remedies | | This session provides practitioners with an interesting arsenal of legal remedies to help them and their clients correct past oversights. Robert leverages his great experience from encounters with the CRA at various levels of court, including application for rectification orders before the Ontario Superior Court of Justice to provide the audience with awareness and comfort around the potential remedies available to taxpayers. |
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 | | Rectification and Voluntary Disclosure Issues | | In the first part of this session, the process of rectification is explained, answer whether CRA must be notified, what is involved in the rectification process, when is rectification available or not available and a discussion of specific case law and related insight and guidance is provided. The voluntary disclosure discussion addresses the fundamental parameters of the Voluntary Disclosure Program, provides statistical information about the number of disclosures made in recent years, explains how does a taxpayer and their advisors make a valid voluntary disclosure, how is the program administered by CRA, and includes other practical and related issues. |
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 | | Registre personnel des frais d’automobile | | (also available in English) | Disponible dès maintenant!
Le Registre personnel des frais d’automobile constitue un instrument de marketing efficace pour votre cabinet. Conçu à l’intention de vos clients qui utilisent une automobile à des fins d’affaires, ce carnet pratique leur permettra d’assurer un suivi quotidien des dépenses relatives à leur véhicule. Ils disposeront ainsi d’un registre complet et exact à l’appui des déductions fiscales qu’ils pourront demander à cet égard. |
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 | | Restrictive Covenant Rules – Tips and Traps | | This session provides an overview of the prevailing income tax law relating to restrictive covenants including the July 16, 2010 technical amendment and highlights some tips and traps concerning the income inclusion of restrictive covenants in subsection 56.4(2), as well as the non-application of paragraph 68(c) using practical transactional examples. This session also covers the income tax compliance related issues. |
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 | | Restrictive Covenants | | This session deals with problems encountered with the definition of restrictive covenants and the issues in allocating consideration between the property sold and something else, i.e. what if it is a royalty? Also discussed, how to deal with cross border sales and payments. Case Study examples were presented to show examples when dealing with actual sale type situations, as well as, on the initial tax structuring on incorporation and/or subsequent planning, such as, estate planning when utilizing family trusts, and/or inactive shareholders, such as, spouses or parents. |
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 | | Safe Income and S.55(2) Update | | This session concentrates on changes to legislation, CRA interpretations and court cases that would be of interest to general practitioners with respect to the calculation of safe income, such as CRAs position in Income Tax Technical News no. 37. It also includes a discussion of the pitfalls in the November 9, 2006 technical amendments when considering crystallizing safe income. |
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 | | Série fiscale (Québec) | | (also available in English) | Un produit. Une facture. Une date de renouvellement. Accédez facilement aux ouvrages de l'ICCA les plus appréciés en matière de fiscalité, et ce, à une fraction du prix. Une collection condensée de la législation, du matériel administratif et des commentaires ayant trait à l'impôt fédéral sur le revenu, à la TPS et la TVH, ainsi qu'aux taxes et impôts du Québec. |
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 | | 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 |
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 | | 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. |
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 | | Structuring the Estate Plan to Provide Flexibility in Succession Planning: A Legal Perspective | | Proper succession planning requires the creation of plans early in the process so that the family and the business are protected in the event of a crisis. However, situations can change quickly and legal agreements may create unwanted restrictions or result in undesirable outcomes as a consequence of changing circumstances. In this session, you will learn how trusts, shareholder agreements and wills can be structured to provide flexibility in succession and estate planning. |
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 | | Summer 2010 Tax Update | | This session will review the actual and proposed changes that have arisen over the past 12 months, and how the changes are affecting the advice you give to your SME clients. This review will include the latest Federal Budget as well as recent court cases which may have significant implications for your clients. |
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 | | Tax Developments – Year in Review | | The 2012 Federal Budget contains a number of proposals and changes that will impact taxpayers and their advisors. This session provides insights and analysis on each of the most pressing changes, and how they will impact your business and your clients. It is extremely important for tax advisers to be aware of each and every one of these latest developments. |
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 | | 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. |
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 | | Tax Issues in Drafting Shareholder Agreements | | This session evaluates the tax issues that fall out of shareholders agreements. More specifically, certain intended ongoing, estate and post-mortem tax planning concepts may be intuitive and taken for granted with tax practitioners, however they may not actually be attainable to family and non-family shareholder contexts due to conflicts. |
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 | | Tax Panel | | Tax issues dealing with both publicly accountable enterprises as well as private enterprises are addressed in this session, including topics such as filing, opening adjustments, IFRS conversion implications and transfer pricing. |
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 | | Tax Planning for Insolvent Companies including Loss Utilization | | This session examines corporate borrowing in uncertain economic times and alternatives to debt restructuring e.g. selling assets/selling shares, restructuring debt with new debt or replacing debt with equity. Among other concepts to be developed are the tax implications to debt restructuring and a review of S.80 and the debt forgiveness rules. |
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 | | 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. |
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 | | Tax Planning in Real Estate Structures including the Use of Partnerships | | This session looks at the taxation of alternative ownership structures, the treatment of certain costs both before purchase and after purchase, various issues with respect to the leasing of real estate, issues arising from the disposal of real estate, issues arising from change in use, replacement property issues, ownership of foreign real estate and the ownership of real estate by non residents. GST/HST considerations and provincial land transfer issues are also be summarized. |
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 | | Tax Planning in Tough Times – Part 1 – Creditor Protection | | This session explores the benefits of professional incorporation including tax deferral, income splitting, the potential for use of capital gains exemption, the ability to pay down business debt quicker with lower tax rates, who can own shares and the various provincial rules by profession. |
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 | | Tax Planning in Tough Times – Part 1 – Loss Utilization | | This session provides an overview of the rules related to the restrictions on the utilization of losses and helps the practitioner to recognize opportunities and pitfalls when shifting losses between related parties are considered. You will gain an insight in applying loss utilization techniques and be able to properly plan to avoid future loss utilization problems. |
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 | | Tax Planning in Tough Times – Part 2 – Debt Forgiveness and Allowable Business Investment Losses | | a) Debt Forgiveness Among the items covered are key terms in section 80 – commercial debt obligation, distressed preferred share, forgiven amount, relevant loss balance, when debt forgiveness applies, s.80.01 when a debtors obligation is deemed to be settled, what happens when an obligation is parked, when debt is converted into equity, application of debt settlement and ordering of properties, allowable reserves in s.61.2, 61.3 and 61.4 and more. b) ABIL The session concentrates on a discussion of key definitions in s.39(1) – Small Business Corporation, Canada Controlled Private Corporation, what qualifies for ABIL, time period for shares or debt to qualify for ABIL, carry forward period of ABIL's, s.50(1) election for purposes of an ABIL where debt or shares are still owned, what constitutes that a debt is "bad" or that a share has experienced a loss, inter-corporate debt and application of ABIL and more. |
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 | | 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. |
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 | | Tax Planning Utilizing Holding Companies | | Many practitioners have private corporate groups as clients, which may include one or more holding companies. Although the use of holding companies is very widespread, this session focuses on a discussion of various lesser-known tax planning strategies that utilize holding companies to reduce or defer taxes. It is hoped that participants is able to identify some of these planning opportunities within their client base, or if in industry, within the corporate group in which they work. |
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 | | Tax Practice Management – Doing More with Your Software | If you are using ProFile in your practice, you may not be harnessing the full power of the software for maximum advantage. This session covers some of the advanced functionality in ProFile including: - Going Paperless – using ProFiles HyperDocs feature to enable paperless tax return preparation, and linking reference documentation to tax returns.
- Client Databases – using ProFile's advanced databases to extract information about your clients, create customized client reports, and export client or practice information to Excel.
- Creating specific applications – an introduction to the ProFile SDK (software development kit). Samples to demonstrate automated data import into ProFile, and creating additional customized client reports.
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 | | Tax Suite (East) | One package. One invoice. One renewal date. Convenient access to CICA’s most popular tax titles. Save $715 when you buy Tax Suite as opposed to ordering "à la carte" (CAs save $1,345). |
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 | | Tax Suite (Ontario) | One package. One invoice. One renewal date. Convenient access to CICA’s most popular tax titles. Save $715 when you buy Tax Suite Premium as opposed to ordering "à la carte" (CAs save $1,345). |
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 | | Tax Suite (West) | One package. One invoice. One renewal date. Convenient access to CICA’s most popular tax titles. Save $715 when you buy Tax Suite as opposed to ordering "à la carte" (CAs save $1,345). |
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 | | Tax Tips and Traps for 2012 | | The session will review a number of current tax issues that are relevant to the advice you provide to your clients. This review will include: recent legislative changes; relevant case law and topics that the speakers feel are current tips and traps that practitioners should be aware of. |
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 | | Tax-Free Savings Accounts to Maximize Your Investment Dollars | With the announcement of the Tax Free Savings Account (TFSA) in the 2008 federal budget taxpayers are now provided with another tax preferred investment vehicle to maximize their investment dollar and family wealth. With this opportunity, our clients will be looking for advice on which investment vehicles including RRSP, RESP, TSFA, non-registered accounts or other opportunities will maximize their familys wealth. This session compares the benefits of these types of investment vehicles including: - Tax planning opportunities available with the TSFA
- Analysis of RRSP holdings including recommended levels and optimal timing of withdrawal
- Contribution limits and taxation of withdrawals of RESP's
- Other investment vehicles to maximize family wealth
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 | | TaxMatters@EY | | TaxMatters@EY is a monthly bulletin that provides a summary of recent income tax news, case developments, publications and upcoming presentations. |
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 | | The Changing Tax Landscape Faced By High Net Worth Individuals | | A panel of experts discuss CRA’s newest project targeting High Net Worth Individuals – the “Related Party Initiative”. Learn directly from CRA what this initiative is all about – from the background to CRA’s objectives and their audit approach. Find out from our experts how taxpayers can get their affairs in order, as well as what to do if controversy arises. |
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 | | 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. |
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 | | The Dirt on Residential Real Estate | HST is a real and significant cost to persons acquiring or supplying residential accommodation. The transition to HST across the country has significantly increased the cost of error or CRA challenge and raised the profile of the unanswered questions in the area of residential real property development.
This session will cover current HST issues in connection with the following:
- Co-developments
- Issue and opportunities in residential developments on First Nations reserves
- Problems in the application of GST/HST to residences in resort communities
- Assignment of condominium purchase contracts
- Problems with exemptions applicable to residential care facilities
- Subdivision of residential properties
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 | | The Eligible Dividend Rules | | While these rules have now been with us for a number of years, they continue to evolve. This session looks at changes in the rules over the past year and examines the technical interpretations that have been issued by the CRA. It then considers the impact on the calculation of the amount of eligible dividends available to be paid and the impact on planning to take maximum advantage of the rules. |
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 | | The Evolution of the Charitable Foundation as a Financial Planning Tool | | This session will explore trends in personal philanthropy, CRA regulations and the evolution of Donor Advised Fund programs (DAFs). The beneficial use of a charitable foundation in a personal or family financial/ estate plan are discussed. The session includes a comparison of the key features of private foundations, traditional public foundations and endowment programs at major charitable organizations and DAFs offered by public foundations to enable participants to evaluate these options when dealing with their clients. |
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 | | The HST and Investment Plans – The Final Chapter? | Danny will examine how the Harmonized Sales Tax (HST) rules apply to investment plans, including mutual funds, segregated funds and pension plans, in this updated 2011 presentation. This session will highlight key changes from the 2010 paper, new rules and updated examples, as well, it will also:
- Identify both technical and operational issues that we see, and offer our thoughts as to how they can be managed and resolved;
- Translate technical complexity into practical application; and
- Consider the underlying policy behind the rules
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 | | The Income Tax Implications of Investing | | This session covers a broad range of topics dealing with how income taxes impact financial planning. It presents the key issues, concerns and opportunities available to minimize the tax bite on the personal financial plans developed for your clients. Topics include: how income tax is calculated on different types of investment income, income splitting, interest deductibility, the use of a holding company, and the impact of the 2011 federal budget on personal financial plans. |
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 | | 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. |
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 | | The State of Interest Deductibility | | Our clients often look to us for assistance in structuring their financial affairs, and a common goal is maximizing the portion of their interest costs that are deductible for tax. The rules surrounding interest deductibility can be complex and uncertain, and ongoing jurisprudence continues to alter the landscape. What is the state of interest deductibility? In addition, the courts and CRA technical interpretations continue to provide planning opportunities and pitfalls in maximizing deductible interest costs. |
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 | | The Tax Issues of Marriage Breakdown | The discussion focuses on three main areas: - Equalization tax issues including income tax attribution issues, the tax treatment on transfer of assets and 74.5(3) tax election issues and principal residence designation issues when owned more than one principal residence
- Spousal support tax issues including lump sum payments, third party payments including mortgage payments, pre-agreement payments and what constitutes periodic payments
- Other tax issues including the impact of separation and divorce on medical and donation tax credits, pension income splitting and spousal RRSP contributions
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 | | The Tax Issues of Marriage Breakdown and Other Family Disputes | | This session deals with the income tax implications that arise from the division of assets on divorce. More specifically the session looks at whether transfers of matrimonial property can occur on a tax-free basis, whether income or capital attributes back to the transferor and whether there is any tax exposure to the transferee of the tax liability of the transferor. This session also deals with tax issues related to child support and spousal support, and estate planning. |
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 | | The Use of Life Insurance in a Succession Plan | | Life insurance can be used as a source of funds to effect a shareholder buy-out, or to pay income taxes upon death. It can also be used to equalize estate assets among family members as well as protect the value of a business upon the death of a key shareholder. This session reviews how life insurance can fit into a business succession plan. Taxation issues, life insurance policy ownership issues, and life insurance policy types will also be covered. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | Understanding How the Scientific Research & Experimental Development (SR&ED) Program Can Work for your Clients | The Scientific Research & Experimental Development (SR&ED) program administered by the Canada Revenue Agency 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 allow you to assist them through the SR&ED process. The session includes: - A description of what constitutes SR&ED through both technical explanations and practical applications.
- Who qualifies for SR&ED Treatment?
- What items qualify as SR&ED Expenditures?
- Determining the Federal Investment Tax Credits (ITCs) in light of the Federal Budget of February 26, 2008.
- A look at federal expenditure pools, what they are, and how to use them for tax planning purposes.
- Barriers perceived and real in respect of the SR&ED program.
- Brief overview of the Review Process, what to look for and how to prepare.
- Brief Summary of the various Provincial Programs.
- Impact of Ontario harmonization on Federal and Ontario SR&ED expenditure pools.
- Filing Deadlines.
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 | | Understanding Life Insurance and its Role on Tax Planning | | This session deals with the types of life insurance used in tax planning, exempt and non. Exempt policies and why theyre useful in tax planning, tax free accumulation of assets, types of policies used in buy. Sell agreements and the S. 112(3.2) stop loss rule. Planning ideas are included covering leveraged life insurance and insured annuities. |
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 | | Update on Customs Issues | | Hear from a recognized expert of customs and international trade, Greg Kanargelidis, as he describes and deciphers recent, important developments in these areas.
The focus of the session will be on providing insight in the area of customs, including the AMPS customs penalty regime and a presentation on recent Federal Court jurisprudence on AMPS. The session will also include a review of legislative and regulatory changes that are of greatest importance to commodity tax practitioners. |
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 | | Update on Recent Tax Cases | | This session examines current court cases and some areas of current CRA audit scrutiny and assessing practices, broken down by various topics including income vs. capital, employee vs. independent contractor, small business deduction, deductibility of business expenses, taxability of damages, taxability of employee benefits, collection of tax debts, valuation issues, administration and enforcement and international and cross-border issues. It is extremely important that the tax practitioner understand how CRA will view treatment of various tax issues. This session attempts to clear common misunderstandings that might occur when interpreting matters relating to the Income Tax Act. |
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 | | 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. |
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 | | US Estate Tax Update and the Taxation of US Citizens | | The US estate tax update portion of this presentation provides an overview of which people and what types of property US estate tax applies to and how to plan to avoid US estate tax. An overview of the US basis of taxation for US citizens and filing requirements for Canadian resident US citizens is also discussed. Other US tax issues for Canadians like ownership of US real estate, earning rental income and spending time in the US complete the session. |
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 | | US Tax Planning – S. 116 and Treaty Issues | | This session is a comprehensive look at the changes and the impacts on the everyday tax practice to the S.116 regime, specifically how the law has traversed from the traditional S.116 regime, the previous budgetary update, to the concept of treaty protected property to the current budget proposals of updates to the taxable Canadian property rules. Included are the considerations a purchaser must give to the tax status, residence and treaty eligibility of non-resident vendors when buying Canadian properties. |
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 | | Use of Trusts for Tax and Estate Planning | | Trusts are a powerful tool that greatly increases the benefits of tax and estate planning. In this session, the benefits of using trusts is discussed, including the value they add for income splitting, increasing access to the capital gains exemption and estate planning. We’ll also review the various types of trusts available, and the benefits and planning considerations associated with each. Finally, we will review recent legislative and tax administration developments, including recent Canada Revenue Agency audit activities. |
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 | | 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. |
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 | | What is Succession Planning? | | This session deals with the "soft" issues related to succession planning. The role of professionals in succession planning is discussed in this session along with the discussion of the components of a succession plan, i.e. strategic business plan, estate plan, retirement plan and preparation of successors. |
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CUSTOMS |
| | 2005 Commodity Tax Symposium | | The 25th Anniversary of the CICA Commodity Tax Symposium. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. Since 1981 "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. |
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| | 2006 Commodity Tax Symposium | | Since 1981, "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. |
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| | 2007 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and other Indirect Taxes; Senior Executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2008 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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 | | 2009 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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 | | 2010 Commodity Tax Symposium | | The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade. Harmonization will be a key topic in 2010. |
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 | | 2010 Commodity Tax Symposium – West | | "The Symposium" is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. Harmonization will be a key topic in 2010. |
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| | 2010 National Conference on Income Taxes | | The National Conference on Income Taxes is a two-day conference which features several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts will present technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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 | | 2011 Commodity Tax Symposium – West | | The 2011 Commodity Tax Symposum – West addressed all the latest technical information on harmonization in both Ontario and BC, provides updates on GST, Customs and International Trade legislative developments, court cases and other developments in jurisprudence. |
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 | | 2013 Advanced HST/GST Course | (anglais seulement) Archive
Financial Services Topics
June 6-7, 2013 Note: As this event is now over, information is for reference purposes only.
CPA Canada Offices, Toronto, ON
This Advanced HST/GST Course in Financial Services Topics is designed for alumni of the In-Depth HST/GST Course, and other experienced indirect tax professionals who are eager to expand and clarify their existing knowledge of Financial Services.
Attendees will benefit from detailed lectures, robust reference materials and exciting class discussions led by senior Partners who are recognized thought-leaders in the financial services topics. |
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 | | 2013 Commodity Tax Symposium | (en anglais seulement)
September 30-October 1, 2013 (optional workshops September 29 and October 2)
The Westin Ottawa, Ottawa, ON
“The Symposium” is the annual national gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, HST, PST, QST and Customs and Trade, the Symposium provides the best networking opportunities in the marketplace and access to some of the most technically impressive commodity tax experts in Canada. |
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 | | 2013 In-Depth HST/GST Course | (en anglais seulement) Archive
June 9-14, 2013
Pillar and Post Inn, Niagara-on-the-Lake, ON
This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.
Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture. |
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| | 2013 In-Depth Transfer Pricing Course – Part I (E-Learning) | (en anglais seulement)
Available Online Now
The CICA is proud to offer the brand new In-Depth Transfer Pricing Course - Part I (E-Learning), as Canada's premiere training course for transfer pricing professionals. This e-learning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.
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| | 2013 In-Depth Transfer Pricing Course – Part II (In-residence) | (en anglais seulement)
December 8-11, 2013
Niagara-on-the-Lake, ON
This four-day transfer pricing course is the first of its kind in Canada and will explore the critical transfer pricing issues and fundamental strategies that international businesses need to understand. A must-attend for dedicated transfer pricing professionals, advisors to and senior personnel of Canadian businesses with existing or planned foreign operations, as well as government personnel working in international tax. The in-residence format is a proven method of training that provides students with a chance to focus on the rigorous lectures, while working through practical case studies in small tutorial work groups. |
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 | | 2014 Commodity Tax Symposium - West | (en anglais seulement)
Winter 2014
TBA, Calgary, AB
Recognized as one of the largest indirect tax conferences serving Western Canada, the Symposium West delivers solid technical updates and networking opportunities to all those who attend. Our agenda plays host to numerous general and concurrent sessions, as well as an optional Workshop for those who really want to squeeze the most out of their experience, and stay on the cutting edge of the ever-changing indirect tax landscape. Join us for our 5th annual Commodity Tax Symposium West, and meet the major indirect tax players across Canada – from practice, consulting, industry and government. |
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 | | 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). |
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 | | 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. |
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 | | Commodity Tax Advisors Guide to International Trade and Investment Agreements' | | This session is particularly timely since in November of last year the European Union announced that it is challenging Canadian excise tax measures on wine and beer at the WTO. Commodity tax measures are increasingly being challenged at the WTO and under NAFTA – recent examples include taxes on cigarettes, liquor, and soft drinks and other beverages. Today, commodity tax practitioners must have a basic understanding of the obligations contained in these agreements and how they impact their clients' interests. The session will provide an overview of these obligations and a review of recent and ongoing cases where commodity tax measures are being reviewed, and in many cases, overturned under these treaties. After reviewing this session, you will be able to grasp the basic concepts of international trade and investment agreements and how they apply to daily practice in commodity taxation, thus enhancing the scope of advice to clients in this area. |
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 | | Commodity Tax Case Law Review & Update | | Our annual review will include discussion of the most significant cases decided in the last year as well as those that are ongoing and could impact the practice of commodity tax over the coming years. Please check back at our website for a complete list of the cases being discussed. |
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 | | Commodity Tax Case Law Review and Update | | Our annual review includes discussion of the most significant cases decided in the last year as well as those ongoing cases that could impact the practice of commodity tax over the coming years. |
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 | | 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. |
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 | | Export Controls: Customs Issues | This session provides an update on current customs issues with a particular focus on issues relating to customs valuation. Topics discussed include: - the treatment of royalties in the light of the WCO case study expected to be approved in April, 2008;
- the "purchaser in Canada" requirement and how it affects duty costs; and
- the relationship between customs valuation and transfer pricing including the results of the OECD/WCO conferences on this subject, and the differences between the approach of the CBSA and US Customs and Border Protection.
This session also provides an overview of the export control program which is administered primarily by the Department of Foreign Affairs and which applies to a wide range of exported goods and intangible personal property (including many software applications). The session will focus on a wide range of practical issues. |
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 | | Export Goods and Services: Can You Prove It? | | There are a myriad of issues that registrants face in doing business with non-residents. In particular, proper export documentation is critical to successfully zero-rating exported goods as well as intangibles and services for GST/HST purposes. Similar requirements for properly documented exports of goods exist for provincial retail sales tax (RST). This session reviews the tax policy underlying the sales tax treatment of exports and provides an analysis of the zero-rating provisions contained in Part V of Schedule VI to the Excise Tax Act (Canada) as well as applicable RST rules. In addition, the relevant case law governing exports will be reviewed. The session then focuses on the current Canada Revenue Agency and provincial tax authorities' administrative requirements and whether these requirements reflect the way business is done today. This session assists participants in assessing whether changes may be required to their current documentation practices. |
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 | | Hot Topics in Customs | | Duties are only one of the considerations in effectively managing your customs and global trade function in both your current business as well as when considering entering new markets. Today, security and advance shipping information is a must and ensuring the required (by internal and external sources) and correct trade data is managed throughout the supply chain can be critical to success. Effective processes and controls are not only a key requirement to having your goods cleared through Customs efficiently but can also provide cash savings and result in more efficient use of staff in a global marketplace, thereby reducing costs. With this in mind, this session will cover: The U.S. “10 + 2 Rule”: What does this mean and how will this affect your business, Managing trade data – How can technology help, Canada as a “Manufacturing Free Trade Zone” and what it means, Budget update, Customs Valuation and Transfer Pricing Considerations relating to – Subsequent Proceeds, Tips & Traps and how to stay out of trouble. |
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 | | Hot Topics Including Transfer Pricing and Other Customs Issues | This session examines the current hot topics in customs including: - Emerging valuation issues: "purchaser in Canada" implications and lessons from the Ferragamo and Cherry Stix cases; transaction, deductive and computed value flash points;
- The CBSAs current position on customs valuation audits, transfer pricing and reassessment policy;
- Tariff classification and origin watch: recent issues and decisions of note; 2007 Tariff Schedule conversion experience; and
- AMPS – practical reflections on the first five years and beyond.
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 | | Knotia Customs and Trade News | | Stay up-to-date on all the latest customs and trade developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Border Services Agency, Canada Revenue Agency, the Department of Finance, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive. |
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 | | The Biggest PST, GST and HST Cases of the Last Year: Winning the Battles, Losing the War | | This session includes consideration of topical GST, HST, QST and PST issues, including the evolving GST treatment of "financial services". The presenters are uniquely positioned to present this topic, having successfully litigated The Colleges of Applied Arts and Technology Pension Plan (CAAT) and Canada Trustco Mortgage Company. The presenters are also currently litigating The Canadian Medical Protective Association, General Motors Canada Limited, and Royal Bank of Canada, all of which involve creative arguments pertaining to "financial services" and which may have been decided before the 2007 Symposium. The presenters will also discuss legislative reaction to jurisprudence, both retrospective (e.g., State Farm, also argued by the presenters) and anticipated, with a particular emphasis on the recent increase in retroactive legislation. After reviewing this session, you will understand the key points raised in recent Canadian judgments that involved the application of GST, HST, QST, and PST to factual circumstances most relevant to the audience; be aware of similar issues being raised in ongoing jurisprudence; and possess greater insight into anticipated "hot issues". |
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 | | Top Ten Commodity Tax Cases of Last Year | Our annual review of the commodity tax cases you must have a handle on includes discussion on some of the biggest cases decided in the last year as well as those that are ongoing and could change the face of commodity tax practice over the coming years. Some of the GST cases to be reviewed include: - North Shore Health Region (FCA) – self-supply rules
- Canadian Medical Protection Association – GST treatment of investment manager fees
- General Motors – input tax credits on pension plan expenses
- West Windsor Urgent Care – entitlement to GST rebate
- Byrnes – input tax credit offset where the input tax credit is statute barred
- Telus – input tax credit entitlement for expenses incurred by acquired business
- ICBC – GST appeal procedural issues
- UPS – entitlement to rebate for GST paid in error Among the PST cases to be discussed are:
- IBM – Ontario Court of Appeal decision on EHT liability
- Proctor & Gamble – Ontario Court of Appeal decision on pallets
- Petromont – Ontario Superior Court of Justice decision on PST on leased railcars used in Ontario.
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 | | Update on Cross-border Issues | | Focusing primarily on imports and exports of property and services to and from Canada, this presentation also touches on interprovincial transfers of property and services. |
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GST/HST & EXCISE TAX |
| | 2005 Commodity Tax Symposium | | The 25th Anniversary of the CICA Commodity Tax Symposium. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. Since 1981 "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. |
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| | 2006 Commodity Tax Symposium | | Since 1981, "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. |
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| | 2007 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and other Indirect Taxes; Senior Executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2008 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2009 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2009 National Conference on Income Taxes | | Some of Canadas leading income tax experts presented technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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| | 2010 Commodity Tax Symposium | | The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade. Harmonization will be a key topic in 2010. |
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| | 2010 Commodity Tax Symposium – West | | "The Symposium" is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. Harmonization will be a key topic in 2010. |
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| | 2010 National Conference for SME Advisors | | The National Conference for SME Advisors is a two-and-a-half day conference that delivers hands-on practical and proven tools to build a better SME practice and other businesses for your clients. This event is designed exclusively for chartered accountants – sole practitioners, and partners and managers in accounting firms who advise small and medium-sized businesses. |
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| | 2010 National Conference on Income Taxes | | The National Conference on Income Taxes is a two-day conference which features several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts will present technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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| | 2011 Business and Industry Conference | | November 29-30, 2011, Toronto, ON
The successful senior financial officer in today’s Canadian corporation depends on a combination of technical expertise, soft skills, strategic finesse, and professional judgment. This two-day event offered a comprehensive blend of sessions that address the most relevant and current topics with insight on what’s coming next. Join your peers from other Canadian companies to discuss common challenges, explore parallel opportunities, and build your professional network. |
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| | 2011 Commodity Tax Symposium – West | | The 2011 Commodity Tax Symposum – West addressed all the latest technical information on harmonization in both Ontario and BC, provides updates on GST, Customs and International Trade legislative developments, court cases and other developments in jurisprudence. |
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 | | 2012 Commodity Tax Symposium - West | March 5-6, 2012, Calgary, AB
The 2012 Symposium West had a revitalized focus on the most important indirect tax issues facing businesses in Western Canada today! The expanded agenda played host to numerous general and concurrent sessions, as well as an optional workshop to help the attendees stay on the cutting edge of the ever-changing indirect tax landscape. It also provided a superb networking opportunity to meet the major indirect tax players across Canada - from practice, consulting, industry and government. |
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| | 2013 Advanced HST/GST Course | (anglais seulement) Archive
Financial Services Topics
June 6-7, 2013 Note: As this event is now over, information is for reference purposes only.
CPA Canada Offices, Toronto, ON
This Advanced HST/GST Course in Financial Services Topics is designed for alumni of the In-Depth HST/GST Course, and other experienced indirect tax professionals who are eager to expand and clarify their existing knowledge of Financial Services.
Attendees will benefit from detailed lectures, robust reference materials and exciting class discussions led by senior Partners who are recognized thought-leaders in the financial services topics. |
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 | | 2013 Advanced HST/GST: Real Property Course | (en anglais seulement)
November 25-26, 2013
CPA Canada Offices, Toronto, ON
This brand new, two-day, advanced HST/GST course is designed to provide professionals in the real estate sector with an inside look at the complex HST/GST legislation, while helping them identify and implement strategic planning opportunities. By focusing on this sectors special legal relationships and structures, such as joint ventures, co-tenancies, partnerships, nominee corporations and REITS, this course will help you understand the impact to your organization’s HST/GST compliance obligations, while also providing you with great networking opportunities. |
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 | | 2013 Advanced HST/GST: Cross-Border Transactions Course | (en anglais seulement)
November 14-15, 2013
CPA Canada Offices, Toronto, ON
This newly redesigned two-day course will dive into the complex HST/GST areas of non-residents and cross-border transactions. A must-attend for any practitioner or professional in industry that 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-life situations. |
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 | | 2013 Advanced HST/GST: Public Sector Bodies Course | (en anglais seulement)
November 27-28, 2013
CPA Canada Offices, Toronto, ON
This newly honed course will provide much needed insight into the world of public sector bodies (PSB). PSBs include government bodies, non-profit organizations, charities, municipalities, schools, universities and hospitals. The goal of this advanced offering is to provide experienced indirect tax professionals and others who work in this sector with a detailed look at the rules and complexities surrounding such a unique practice area, and provide them with pragmatic and insightful solutions to their issues, while getting to network with their peers. |
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| | 2013 Commodity Tax Symposium | (en anglais seulement)
September 30-October 1, 2013 (optional workshops September 29 and October 2)
The Westin Ottawa, Ottawa, ON
“The Symposium” is the annual national gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, HST, PST, QST and Customs and Trade, the Symposium provides the best networking opportunities in the marketplace and access to some of the most technically impressive commodity tax experts in Canada. |
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| | 2013 In-Depth HST/GST Course | (en anglais seulement) Archive
June 9-14, 2013
Pillar and Post Inn, Niagara-on-the-Lake, ON
This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.
Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture. |
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| | 2013 In-Depth Transfer Pricing Course – Part I (E-Learning) | (en anglais seulement)
Available Online Now
The CICA is proud to offer the brand new In-Depth Transfer Pricing Course - Part I (E-Learning), as Canada's premiere training course for transfer pricing professionals. This e-learning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.
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| | 2013 In-Depth Transfer Pricing Course – Part II (In-residence) | (en anglais seulement)
December 8-11, 2013
Niagara-on-the-Lake, ON
This four-day transfer pricing course is the first of its kind in Canada and will explore the critical transfer pricing issues and fundamental strategies that international businesses need to understand. A must-attend for dedicated transfer pricing professionals, advisors to and senior personnel of Canadian businesses with existing or planned foreign operations, as well as government personnel working in international tax. The in-residence format is a proven method of training that provides students with a chance to focus on the rigorous lectures, while working through practical case studies in small tutorial work groups. |
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| | 2013 National Conference on Income Taxes for SMPs | (en anglais seulement)
October 16-18, 2013
Metro Toronto Convention Centre, Toronto, ON
This two-day income tax conference plus optional workshops, 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 series of plenary and concurrent sessions, as well as extended-length special sessions, you’ll learn from some of Canada’s most impressive tax experts and have an opportunity to share thoughts and ideas with your peers during our evening networking reception. |
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 | | A Confluence of Uncertainties – the GST and Financial Services | | In this session, Mike examines a number of areas of continuing tension in the financial services area – the events that shaped the current terrain and the possible future outcomes. He reviews the definition of "financial service" as it applies to investment management services, the exemption for "arranging for" the supply of financial services, and the audit experience following publication of CRA Policy Paper on the topic in 2003. He also explores the elusive margin between an exempt financial service and a taxable management or administrative service, the pivotal role of the literal definition of "recipient", producing results unpalatable to either the CRA or taxpayers, and the new regime for taxing imported services outlined in the November 2005 Notice of Ways and Means. |
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 | | An Update on the New Place of Supply Rules | | Focusing primarily on imports and exports of property and services to and from Canada, this presentation also touches on interprovincial transfers of property and services. |
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 | | Arranging for a Financial Service | | On December 14, 2009 the Government announced substantial changes to the definition of a "financial service". The changes serve to narrow the term "arranging for" in the definition which would impact many businesses that are involved in some extent with the making of a financial service. This session will provide an update on this initiative and outline the potential scope and impact of this initiative. |
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 | | BC and the HST: Past, Present and Future | | This session looks at the past (what are the top 10 BC SST refund opportunities, the present (HST post-implementation reviews – a walk-through of common mistakes, and process to verify high-risk areas and the future (an analysis of the legal and political issues surrounding the referendum and possible outcomes). |
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 | | Beyond A – B: The Next Tax Calculation Under the Excise Tax Act | | Conceptually the reporting of GST/HST is simple: for each reporting period GST/HST registrants add up all the GST they collect on supplies and subtract all the GST they paid on inputs related to those supplies to arrive at the calculation of net tax. This amount is sent into the CRA. The reality is quite different. The Excise Tax Act contains many provisions that cause GST/HST registrants to adjust the net tax calculation by adding to or subtracting from either the amount reported as collected or the amount reported as having been paid on inputs. |
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 | | Breakfast Session: A Legal and Practical Guide for Dealing with CRA Audits, Appeals and Objections | | This presentation highlights some of the key practical, legal and quasi-legal issues that taxpayers may encounter in their dealings with the Canada Revenue Agency, including the formulation of appropriate strategies for dealing with these issues. Among the topics discussed are some of the common matters audited, and the information you can be expected to provide in respect of these matters and setting the ground rules for the audit (eg. establishing a point of contact for dealing with the auditor). |
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 | | Bringing Commodity Taxes in From the Cold – SOX 404 and MI 52-109 | | In this session, Alison and Bala, help the commodity tax practitioner navigate the 404 and 52-109 waters, by providing insight as to how an organizations control processes outside the tax department impact commodity taxes. She includes practical tips and best practices based upon client experiences. |
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| | Byrd & Chen’s Canadian Tax Principles – Professional Edition 2012 | 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. |
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 | | 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. |
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 | | Carbon Tax and Other Green Taxes | | This session outlines the various provincial and federal "green taxes" that are applicable in Canada. The emphases is on the environmental taxes that have a significant impact on businesses. The session does not focus on taxes that are only directed at consumers. Instead, the focus is on the new green taxes that have been introduced by the federal and provincial governments since the last commodity tax symposium, such as the new BC Carbon Tax. The session also discusses the unsolved complications and issues faced by businesses as either tax payers or collectors, including any potential planning opportunities for businesses. The session also reviews how a carbon trading system might work in Canada. Finally, issues such as whether the new taxes are effective, and whether this is the best approach to dictating businesses purchasing decisions is also discussed. After this session, you will know details about the significant new green taxes that are specifically aimed at businesses, the significant issues and planning opportunities that exist. |
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 | | Carrying on Business – Non Residents: Income Tax Concepts in a GST | | The rules concerning when a non-resident is required to account for GST/HST on its activities carried out in Canada do not necessarily match up directly with the income tax treatment. This is a significant distinction which continues to challenge commodity tax advisors. This session will be an awareness session addressing the distinctions to clarify the rules and providing real-life examples that highlight this distinction. |
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 | | Challenging Audit Assumptions – A Legal and Accounting Perspective | | This session provides insight on how to identify and challenge unreasonable audit assumptions including and overview of strategies for each level of the process from the inception of audit through to court challenges. Rosemary and Kim cover a range of topics including the application of business knowledge, statistical sampling, pro-ration, extrapolation, strategies to reduce the assessment and the distinction between statutory law and policy. |
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 | | Characterization of Supply & Incidental Supply Rules | | Hear David give his expert opinions on how the characterization of supply rules can impact not only taxability but the rate of that tax as well. This session enables you to make the best decision in given situations with a view to minimizing risk. |
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 | | Characterization of Supply – Back to Basics | | If you purchase billboard space for your new advertising campaign, are you acquiring an advertising service, are you leasing real property, or have you acquired a service in relation to real property? If you outsource your IT department, are you leasing computer servers from your service provider or are you receiving a pure service? With sales tax harmonization in BC and Ontario and the new Place of Supply Rules, how you characterize a transaction, both within your contract and for tax purposes, will determine not only whether GST/HST applies, but what rate of tax as well. This paper and session will set out the factors and principles that one should look to in order to properly characterize a supply for GST/HST purposes, and will provide guidance on the steps you can take to ensure a CRA auditor will agree with your characterization. |
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 | | Classification des fournitures – Notions de base | | Cette piste audio française a été enregistrée lors du Symposium sur les taxes à la consommation 2010, où des services de traduction simultanée vers le français étaient offerts. L’achat d’espace publicitaire sur des panneaux d’affichage constitue-t-il un achat de service publicitaire, une location d’immeuble, ou un achat de service lié à un immeuble? L’externalisation d’un service de TI constitue-t-elle une location de serveurs auprès d’un fournisseur de services ou s’agit-il simplement d’un service qui vous est fourni? Avec l’harmonisation de la TPS et des taxes de vente provinciales en Colombie-Britannique et en Ontario et des nouvelles règles sur le lieu de fourniture, la façon dont une transaction est qualifiée, que ce soit dans le contrat ou aux fins de l’impôt, déterminera non seulement si la TPS/TVH est payable, mais aussi le taux auquel elle s’appliquera, le cas échéant. Cette communication présente les éléments et les principes à prendre en compte pour qualifier correctement une fourniture aux fins de la TPS/TVH, et donne des conseils sur la démarche à suivre pour vous assurer qu’un vérificateur de l’ARC sera d’accord avec une qualification. |
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| | Commodity Tax Advisors Guide to International Trade and Investment Agreements' | | This session is particularly timely since in November of last year the European Union announced that it is challenging Canadian excise tax measures on wine and beer at the WTO. Commodity tax measures are increasingly being challenged at the WTO and under NAFTA – recent examples include taxes on cigarettes, liquor, and soft drinks and other beverages. Today, commodity tax practitioners must have a basic understanding of the obligations contained in these agreements and how they impact their clients' interests. The session will provide an overview of these obligations and a review of recent and ongoing cases where commodity tax measures are being reviewed, and in many cases, overturned under these treaties. After reviewing this session, you will be able to grasp the basic concepts of international trade and investment agreements and how they apply to daily practice in commodity taxation, thus enhancing the scope of advice to clients in this area. |
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 | | Commodity Tax and the Environment: Using Sales Tax to Save the World | | While political wrangling over Canadas commitment to Kyoto has raised environmental awareness in recent years, the average Canadian taxpayer might be surprised to learn that commodity tax plays an important role in the implementation of many environmental initiatives. This session focuses on federal and provincial commodity tax legislation which has been designed to encourage Canadian taxpayers to make sound environmental choices. An overview of the environmental levies and industry stewardship programs currently in place throughout Canada are provided, as well as an in-depth look at many of the exemption and rebate programs that have been introduced in each jurisdiction under the auspice of promoting environmental change. Examples include: tire taxes and other environmental levies; sales tax exemptions and rebates for hybrid electric vehicles and equipment used to generate renewable energy; and fuel tax relief for alternative fuels, including natural gas, propane, hydrogen, ethanol and biodiesel. The primary objective of the session is to explain how environmentally friendly legislation and administrative practices apply to situations frequently encountered by Canadian organizations. Also addressed is the blurring line between commodity taxes and mandatory service fees and comment on the effectiveness of using sales tax to meet environmental objectives. After reviewing this session, you will be able to identify the commodity tax incentives available to organizations making environmentally beneficial decisions and understand the impact of these programs on your organization and the environment. |
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| | Commodity Tax Case Law Review & Update | | Our annual review will include discussion of the most significant cases decided in the last year as well as those that are ongoing and could impact the practice of commodity tax over the coming years. Please check back at our website for a complete list of the cases being discussed. |
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| | Commodity Tax Case Law Review and Update | | Our annual review includes discussion of the most significant cases decided in the last year as well as those ongoing cases that could impact the practice of commodity tax over the coming years. |
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 | | 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. |
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 | | Common Commodity Tax Issues in Corporate Reorganizations | | When dealing with acquisitions, wind-ups and business reorganizations, there has been a tendency to mainly consider the income tax consequences giving very little, if any, consideration to the fact that certain aspects of the transaction may have other tax implications. Business reorganizations will rarely, if ever, be driven by sales tax considerations. However, decision makers must be aware of the relevant sales tax issues which could impact significantly on the anticipated economic returns or cause unexpected cash flow burdens. The focus of this session is on the Canadian sales taxes issues that are common to business reorganizations. The session includes a review of the relevant legislation, jurisprudence and administrative practices in each jurisdiction. The purpose of the session is to provide an update on the significant legislative and administrative changes that have transpired since the last session presented at the Symposium (1998). In addition, this session provides practical tips and traps to avoid during business reorganizations. |
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 | | Constitutional Issues Affecting Commodity Tax | | The power to tax is integrally tied to the Constitution Act, 1867. While court decisions over the years have developed the fundamental Constitutional tenets affecting the ability of governments to levy taxes, Constitutional issues continue to arise in the commodity tax context and there remain important areas of uncertainty. The objective of this session is to review the essential Constitutional principles affecting commodity taxes and to examine the current areas of controversy. |
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 | | CRAs The Audit Manual – A Valuable Tool' | | The objective of this session is to familiarize the participant with the valuable information resources available through the use of CRA’s The Audit Manual, and provide practical tips on managing the GST audit process. In December 2008, the CRA released a public version of its audit manual. The document is quite extensive and will help both advisors and registrants prepare for CRA GST audits. It contains significant ETA GST technical guidance, inside procedural rules, checklists, diagrams and references to other sources and jurisprudence. Give the overwhelming size of the Manual, many practitioners and in-house experts do not yet fully appreciate its usefulness. This and other distractions in 2009 (i.e. harmonization) many have taken attentions away from the importance of optimum GST audit management |
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 | | De Minimis Maximus: The Sales Tax Implications of Combined and Incidental Supplies | | This session examines the practical application of the legislative provisions governing combined supplies of goods and services for GST/HST, QST and retail sales tax purposes. The concept of an incidental supply is explored, with an emphasis on the sales tax impact of incidental supplies on otherwise exempt transactions. Jim offers some guidance on the administrative policies and relief available in each jurisdiction, such as the Ontario Retail Sales Tax de minimis rules. He explains how the legislation and administrative policies apply to situations frequently encountered by Canadian organizations and provides useful recommendations on how organizations can minimize potential sales tax liability exposures associated with combined and incidental supplies. |
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 | | Double Taxation of Software and Other Emerging Software Issues | | Conflicting administrative policies and vague legislation can result in double taxation for remote users of software. The objective of this session is to understand the problems in applying PST to transactions involving remote access to software, and to examine the provincial responses to these problems. PST rules do not apply easily to transactions involving provision of software, or access to software, via the Internet. The legislation does not provide guidance in determining where electronic software transactions take place or where the use of the software is made. While Ontario has filled the gap by adopting the so-called "server rule" under which PST applies based on where the software is stored electronically, other provinces such as BC impose tax based on the location of the user. In the result, the same licence fee may be taxed in two provinces. Which province is right requires an examination of fundamental questions such as where and how software is used, and when does a province have jurisdiction to tax the software transaction. Similar concerns arise in determining how tax applies to Application Service Providers (ASPs). These are firms that host what are typically specialized software programs on servers which are assessed remotely by clients via the Internet. While PST administrators appear to have assumed that ASPs sell or license software, it is yet to be determined whether they are more properly viewed as providing a service involving the delivery of outsourced IT functions. After reviewing this session, you will understand the interpretive issues surrounding the taxation of remotely accessed software, the relevant provincial administrative policies established to fill legal gaps, and will have an understanding of the arguments that may be raised against the administrative policies. |
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 | | Drafting Effective Notices of Objections | | This session examines the requirements for drafting effective and legally compliant Notices of Objection in various commodity tax contexts. The session is premised on the practical reality that the drafters of the Notice of Objection have to get it right (and all right) the first time. Robert explores significant practical, legal and strategic issues involved in drafting effective and legally compliant Notices of Objection, including discussions on the meaning of concepts like "facts", "issues" and "reasons", the interplay between those requirements, and the legal and evidentiary requirements that will be put on the appellant when attempting to make out its case before the governmental authority, or indeed the courts, when and if the matter is ultimately legislated. |
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 | | Ernst & Young'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 2012. This edition is now available and includes Bill C-38, Jobs, Growth and Long-term Prosperity Act (2012 federal budget). |
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 | | Ernst & Young's Complete Guide to GST/HST, 2012 (20th) Edition | Canada’s leading guide on GST includes HST commentary and legislation, as well as a GST-QST comparison. Written by a team of Ernst & Young indirect tax professionals, the guide is consolidated to 15 July 2012. Purchase the format that best suits your needs:
- book (Volume 1, Volume 2, 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 2012 – click here to order the eBook
- searchable Folio Views infobase – DVD or Download
- searchable online database, updated monthly (on knotia.ca)
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 | | Essential Issues in HST: 'Rises in the East' – A Decade of HST | | The HST is almost a decade old. Jason discusses the progress of the HST from the perspective of its relevant stakeholders, with particular emphasis on the specific HST rules (e.g., place of supply, special attribution method, etc.) and also the underlying policy. Has the HST been a good experience, thus far? |
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 | | Excise Automated Reference Library (EARL Lite) | | Includes the Excise Tax Act, GST/HST regulations, and CRA bulletins, forms, and guides. Commentary includes Ernst & Young’s Complete Guide to GST/HST, as well as Commodity Tax News and TaxMatters@EY newsletters. Annotations link to Excise Tax Act provisions, providing easy access to cross-referenced materials. Available as part of Tax Suite — East, Ontario, Quebec, or West package (27% savings). |
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 | | Excise Automated Reference Library (EARL) | | (aussi disponible en français) | | Canada’s premier GST/HST reference library includes the Excise Tax Act, GST/HST regulations, excise legislation, related legislation, case law, and CRA HQ rulings, bulletins, forms, and guides. Commentary includes Ernst & Young’s Complete Guide to GST/HST, CICA Commodity Tax Symposium papers from 1991 to date, as well as Commodity Tax News and TaxMatters@EY newsletters. Annotations link to all Excise Tax Act provisions, providing easy access to cross-referenced materials. Available as part of Tax Suite Premium package (substantial savings). |
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 | | Excise Taxes and End User Refunds: Should They Be Terminated? | | In this session, Glen discusses the general rules which apply to the imposition and administration of excise taxes in Canada under the Excise Tax Act (non-GST portion). He examines excise tax liability, considers the circumstances when a taxpayer is allowed to defer the payment of excise taxes, and discusses exemptions, applications for rebates and refunds of tax previously paid. In addition, the session deals with recent jurisprudence and the CRAs pronouncements, and focus on CRA's administrative policy to allow end-users excise tax refunds and its proposal to terminate this policy at the end of 2006. |
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 | | Expansion of the 83% Rebate and Evolution in the Health Care Sector | | This session provides an in-depth analysis of the new 83% rebate for eligible care facilities and entities that provides ancillary support services to such facilities. Mark explains what type of facility or ancillary suppliers qualify, the level of care required, the minimum percentage of care needed, the minimum required qualifications of certain staff members and explain the various differences (if any) for each Province. |
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| | Export Goods and Services: Can You Prove It? | | There are a myriad of issues that registrants face in doing business with non-residents. In particular, proper export documentation is critical to successfully zero-rating exported goods as well as intangibles and services for GST/HST purposes. Similar requirements for properly documented exports of goods exist for provincial retail sales tax (RST). This session reviews the tax policy underlying the sales tax treatment of exports and provides an analysis of the zero-rating provisions contained in Part V of Schedule VI to the Excise Tax Act (Canada) as well as applicable RST rules. In addition, the relevant case law governing exports will be reviewed. The session then focuses on the current Canada Revenue Agency and provincial tax authorities' administrative requirements and whether these requirements reflect the way business is done today. This session assists participants in assessing whether changes may be required to their current documentation practices. |
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 | | Extended Producer Responsibility – an Environmental Levy Tour Across Canada | | Extended Producer Responsibility (EPR) programs can be best understood as changing the traditional balance of responsibilities among the manufacturers, distributors, and retailers of consumer goods, consumers, and governments with regard to waste management. EPR extends the traditional environmental responsibilities to include management at the post-consumer stage. A primary function of EPR is the transfer of the costs and/or physical responsibility of waste management from local government authorities and the general taxpayer to the producer. |
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 | | Financial Institutions: The New Rules – One Year Later | On January 26, 2006, the Department of Finance introduced the most comprehensive changes to the Excise Tax Act that relate to financial institutions (New Rules). Since that time the CRA and the Department of Finance have issued several policy papers, forms, guides and rulings related to the new rules. In addition, many financial institutions have had a year to work with and implement the new rules. This session provides a practical update on implementation of the new rules taking into account the experience gained assisting Financial Institutions implementing the New Rules, including: - Determining which entities are financial institutions,
- Which rules apply to your financial institutions,
- How to complete the Annual Information Schedule and the Application for Particular Methods,
- Calculating self assessment under the new rules and the affect on ITCs,
- Understanding Transitional Year issues, and
- Dealing with all the timelines.
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 | | Go Fish? Recent Developments on Requirements | | The objective of this session is to provide an overview of the powers of CRA and provincial authorities to require the production and disclosure of information. The session commences with a review of the statutory provisions, both federal and provincial. The focus of the session is a review of recent court decisions primarily in the area known as “fishing expeditions”, where a third party is asked to disclose identifying information relating to others of interest to the taxation authorities. Consideration is given to the conflicting obligations of the third party, particularly privacy related issues, and the potential consequences of refusing to disclose requested information. Practical implications of the decisions in these cases for both industry and advisors are also discussed. |
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| | GST Update for Income Tax Practitioners | | This session provides an update of items of interest to income tax practitioners, including legislative changes, court cases and CRA interpretations. Of particular interest, the discussion of the effects of harmonization in Ontario and now British Columbia, which come into effect July 1, 2010. |
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 | | HST – The Brave New World | | This session will focus on the new Harmonized Sales Tax (HST) in British Columbia and Ontario that came into effect July 1, 2010 as it affects small and medium size businesses. Although the HST has often been viewed as simply a "super-sized GST", there are many important differences between the two taxes that affect most companies. The new HST applies to all GST registrants, even companies that are not located in British Columbia or Ontario. This session is intended to review some of the problems related to the transition from the Ontario Retail Sales tax and British Columbia Social Services Tax and to examine how companies were able to successfully handle these difficulties. Michael will share some real life example of problems and solutions that helped his clients cope with the new tax and will talk about potential risk areas in the Brave New World of the HST. |
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 | | HST for Income Tax Practitioners | | This session provides an update of items of interest to income tax practitioners, including legislative changes, court cases and CRA interpretations. Of particular interest will be a discussion of the effects of harmonization in Ontario and British Columbia that came into effect July 1, 2010. |
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 | | HST Impacts on Financial Institutions | | This session looks at selected issues and the impacts on the sector of harmonization. It also covers the death of outsourcing in the financial sector as a result of the HST. |
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 | | HST Implementation – Whats Next? A Panel Discussion | | The HST has now been implemented by business organizations across the country. The transition effects are now beiong felt. What went right? What went wrong? What’s next? Listen to the Symposium’s panel of experts discuss the good, the bad and the ugly of HST implementation in 2010. |
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 | | Impacts of HST on the Real Estate Sector | | HST implementation in Ontario and BC has had a significant impact on the residential and commercial real property sector. This session will focus on the impacts and issues that have arose in this sector concerning HST. Updates on any other indirect tax that have arisen over the past year will be provided as well. |
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 | | Implications of the Zero-rating Provisions for Intangibles Supplied to Non-residents | | With the evolution of the Internet, we have seen a significant increase in the number of supplies of intangible personal property. From a GST perspective, this has been problematic, particularly when an intangible was supplied to a nonresident of Canada since the zero-rating provisions initially only applied to supplies of intellectual property. However, on March 20, 2007, the zero-rating provisions for supplies of intangibles to non-residents were broadened significantly. The objective of this session is to provide an understanding of the application of the revised zero-rating provisions that are now available for exports of intangible personal property in comparison with the rules that previously existed. This session begins by defining an "intangible" and providing a number of common examples of intangibles being supplied today. In addition, the presentation contains a thorough discussion of the evidentiary requirements a supplier must obtain to support zero-rating supplies of intangibles to non-residents of Canada. After this session, you will understand what an intangible is, the zero-rating provisions that are currently available for supplies of intangibles made to non-residents of Canada, and what steps a supplier must take to ensure that any zero-rating provided to non-residents is not denied on audit. |
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| | Important Principles from Income Tax Cases Applied to Commodity Tax | | Income tax cases often establish important principles that apply to commodity tax issues and concerns. This session provides an analysis of several key income tax cases that are particularly important to commodity tax specialists. The presenters discuss why each case has been selected, their relevance to commodity tax specialists as well as the important principles emerging from the decisions. Special emphasis is placed on the practical implications of the jurisprudence. After this session, you will understand the main issues and practical implications of the key income tax cases. |
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 | | Indirect Tax Hot Topics | | Jason covers off the latest developments with the early experience with Recaptured Input Tax Credits, the greater emphasis by governments on insurance premium taxes, GST/HST changes affecting financial services and financial institutions and an update on the GST/HST VD Program. |
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 | | Indirect Tax Issues of Supply Chain (Re)Structuring | | In an effort to reduce costs, including fuel costs and those related to manufacturing, many companies are considering changing their supply-chain structure. The potential changes may involve, among other things, centralizing distribution hubs, shifting from using distribution centres to direct shipments and moving manufacturing processes to lower cost jurisdictions. The paper addresses certain alternative supply chain structures and the related indirect tax implications that should be considered before restructuring a company’s supply chain. |
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 | | Industry Panel | | Commodity tax industry professionals discuss the specific steps theyve performed to get ready to implement the HST, including the traps and pitfalls you should be on the lookout for, when going through the transition steps to the HST on July 1, 2010. |
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 | | Input Tax Credit and GST Election Issued for Complex Organizations | | This paper deals with common difficulties faced by large organizations in ensuring that input tax credits are claimed by the proper entity and that GST elections are used effectively. It deals with both ongoing operations and reorganizations, and provides suggested practical solutions where appropriate. Discussed issues will include the following: Review of recent case law on input tax credit documentation issues, Claiming ITCs on liabilities assumed by a purchaser (in light of the FCA decisions in the Telus case), ITC implications of using a single funded entity (banker) or centralized purchaser in an organizational structure, Claiming ITCs where suppliers erroneously invoice the wrong entity in the group, Use of bare trust organizations within an organizational structure, Transfers of business operations on wind-up of internal partnerships, Complications of introducing internal partnership structures, ITCs on acquisition and disposition costs. |
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 | | Input Tax Credit Entitlements as Determined by the Courts | | There are a number of conditions that must be satisfied by an ITC claimant in order to claim an ITC. The ETA also contains a variety of deeming rules which may impact a registrant’s ability to claim ITCs. The focus of the paper is to provide a road map to ITC claims with a particular emphasis on the extensive body of jurisprudence dealing with ITC entitlements and the specific principles that have been developed from the case law. |
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 | | Input Tax Credits and GST Election Issues | | This session deals with common difficulties faced by large organizations in ensuring that input tax credits are claimed by the proper entity and that GST elections are used effectively. |
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 | | Insurance By Any Other Name: Legal Distinctions Between Insurance, Guarantees, Indemnities, Credit Default Swaps and Similar Financial Products | | In the context of complex lending and financial arrangements the traditional lines between insurance, financial guarantees, indemnities, credit default swaps and other similar financial products can become extremely blurred. This is particularly true when these financial arrangements have an international flavour, since the financial products in play tend to become more complicated and unique so as to mitigate or avoid income tax and regulatory issues in multiple jurisdictions. Although for GST/HST purposes these products may all be treated in a similar fashion, insurance is treated very differently from other financial products for purposes of provincial sales tax in Ontario, Quebec, and Newfoundland/Labrador, as well as for purposes of Part I of the Excise Tax Act, and for the various insurance premium taxes imposed provincially. Accordingly, it is often vitally important to a financial institution, from a tax perspective, to ensure that it is offering a financial product that is not going to be characterized as insurance, notwithstanding that they may call it by a name other than insurance. This presentation initially outlines those circumstances in which the tax treatment of a financial product or institution will depend on a determination of whether or not a financial product is insurance, and then provides an in-depth examination of the relevant tax legislation, provincial insurance legislation, and the common law for the clues that they all provide in distinguishing insurance from guarantees, indemnities, credit default swaps and other financial products. After this session, you will be able to recognize the hallmark features that a court would rely on in determining whether a financial product is insurance, a guarantee, an indemnity, a credit default swap or some other financial product. Further, you will know when it is important to make these distinctions, and in structuring a financial product, what you can do to avoid it being characterized as insurance. |
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| | Interaction Between GST and Income Tax | | The Excise Tax Act sets out the rules that apply to determine whether a supply is within the scope of GST. The Income Tax Act sets out similar rules to determine whether profits derived from a business activity are subject to income tax in Canada. Furthermore, there are many sections of the Excise Tax Act that refer to and are dependent upon provisions within the Income Tax Act. This session considers the statutory similarities and differences between the Excise Tax Act and Income Tax Act that determine whether supplies made or income produced are within the scope of the respective acts, and the practical application of these provisions taking into account case law and CRA administrative policy where appropriate. The session also highlights those sections of the Excise Tax Act that are dependent upon provisions within the Income Tax Act, and the practical implications that should be considered by tax practitioners and other tax professionals. Also considered are the rules that apply to determine whether an entity is resident in Canada, has a permanent establishment in Canada, or is carrying on business in Canada for both GST and Income Tax purposes. Discussion of applicable case law and CRA administrative policy in this area will highlight differences between GST and Income Tax. The session also considers the rules under each Act that determine whether entities are considered to be acting at arms length, are associated, related, or closely related, and the implications that stem from these determinations for the purposes of both GST and Income Tax. Furthermore, the session highlights other areas of the Excise Tax Act that interact with or are impacted by the Income Tax Act, such as capital property, ITC restrictions, taxable benefits, allowances and reimbursements, imported taxable supplies, and others. |
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 | | Interpreting Commodity Tax Statutes | | This session reviews the principles that have been developed by the Courts to interpret tax legislation and how these principles have been applied to specific cases involving commodity tax issues such as the application of exemptions and other relieving provisions. The focus of the paper is on the “modern approach” of interpretation that is applied to tax statutes and the concepts of plain and ordinary meaning, context, scheme and purpose and the availability of the residual presumption in favour of the taxpayer. The session also addresses other principles that are applied to interpret undefined terms and how certain maxims of interpretation are used in specific situations (ejusdem generis, i.e. general words following specific words, and noscitur a sociis, i.e. associated terms). The use of CRA administrative policies as aids to interpretation and limitations on the restriction of statutory provisions by regulation are also discussed. |
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 | | ITC Allocation Methods – the Fair and Reasonable Concept | | The next year will be significant to financial institutions and other partial recovery entities as the new rules regarding allocation methods take effect. While there are a number of changes in the new rules, the fundamental concept of "fair and reasonable" continues. This concept has been the subject of numerous disputes between taxpayers and CRA and of many important court decisions. This session discusses the "fair and reasonable" concept in connection with current and proposed UTC allocation methods and include the legislative position, CRAs administrative practices and direction, and practical examples of allocation methods implemented in different industries. It also includes a discussion and analysis of jurisprudence on allocation methods – both from a GST perspective as well as from other value added tax jurisdictions which have had many years to consider allocation methods. The topic has broad application and will appeal to any entity that is engaged in a mix of activities and as a result is required to allocate inputs including the MUSH sector, health and education services and residential real estate. |
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 | | Joint Ventures and Partnerships | | In this session, Dan analyzes some of the common issues facing Joint Ventures & Partnerships in relation to indirect taxes. His insights help provide practical solutions that can be implemented while minimizing risk of exposure. |
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 | | Jurisprudence en matière d'impôt indirect – Examen et mise à jour | | Cette piste audio française a été enregistrée lors du Symposium sur les taxes à la consommation 2010, où des services de traduction simultanée vers le français étaient offerts. Ce compte rendu annuel comporte une analyse des causes les plus importantes pour lesquelles une décision a été rendue pendant la dernière année, ainsi que de celles qui sont en cours et qui pourraient avoir des conséquences sur la façon dont les taxes à la consommation s’appliqueront au cours des années à venir. |
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 | | Key Indirect Tax Issues Impacting P3 Infrastructure | | This session covers the introduction and description of a typical P3 structure including a description of the different types, including financing structures and how the risk moves from one particular type from the public to the private sector, why there is a movement towards P3 by the public sector and a description of the types of supplies that are made in a P3 (including taxable and exempt). The significant GST Issues with a P3 are discussed including characterization of the typical P3 structure, in particular a single vs multiple supply analysis, the impact of exempt supplies in a P3 structure, in particular identifying which entity Public (hospital/university, government) or Private Sector (Concessionaire/Consortium) is making the supply and the process for recoveries (ITCs) and reimbursements, the impact of a P3 structure and the RTA to the Provinces and Federal Government when the procurement process moves from the Government to the private sector and GST issues relating to financing of a P3 when the private sector arranges for financing with a separate entities rather than obtaining financing directly. Following that there is a review of the Impact of PST to P3 Structures including recovery of PST costs on construction and O&M operations and exemptions for hospitals and procurement strategies – impact where traditional methods of procurement have been changes – PEC procedures etc. Finally, a position is taken on whether a P3 environment will encourage provinces to move towards harmonization to simplify the process and to eliminate the hidden costs of PST in a P3. The session concludes with a discussion on future trends and various governments strategy on P3's. |
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 | | Knotia GST/HST & Excise News | | Stay up-to-date on all the latest GST/HST developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Revenue Agency, the Department of Finance, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive. |
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 | | Loi sur la taxe d’accise annotée d’Ernst & Young | | (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 juillet 2012 et comprendra le projet de loi C-38, la Loi sur l’emploi, la croissance et la prospérité durable (budget fédéral 2012). Disponible dès maintenant. |
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 | | Lost in Transition | | This session will review a collection of fairly common technical issues within the GST/HST legislation that can have significant financial implications--particularly, if they are overlooked. Examples such as registration and reporting for Newcos and non-residents, the various elections: section 156 elections, reporting on behalf of others, joint ventures, transactions within partnerships as well as such issues as taxable service entities used to support exempt supplies, issues with GST 60s (the forgotten form), ITCs/rebates, implications of taking the resort condo out of the rental pool, as well as the GST/HST objection process (because it is going to be more common) and other issues that will continue to challenge practitioners in industry as well as public practice, albeit with a much more expensive HST downside. |
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 | | Non-Resident Issues and Permanent Establishments | | This session is designed to help you navigate through the complex area of non-resident issues and permanent establishments. Let Rosemary be your guide, as she helps you and your company understand and deal with these risky issues. |
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 | | Outsourcing in the New Millennium | | This session reviews the various types of IT outsourcing models that are currently available when an outsourcing arrangement is entered into, as well as the commodity tax issues associated with those arrangements. Eric provides valuable information to businesses that are considering entering into an outsourcing arrangement and for those that are currently involved in one. |
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| | Overview of Three Current Hot Tax Topics for CFOs - Risks and Opportunities | | In this session, the following three current hot tax topics that CFOs need to consider will be discussed: Tax risk is becoming a big corporate issue that has found its way onto the agendas of senior executives and boards of directors. What is the current thinking around tax risk and how do you address it? Important Scientific Research and Experimental Development (SR&ED) program changes that will impact your organization's SR&ED claims; and Sales tax in Canada – some surprising facts and observations. |
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 | | Pension Funds – The Hole Story | | The GST treatment of costs related to pension funds has been an issue at the heart of a number of legislative and administrative changes over the life of the tax, and not a few disputes, latest of which is the February 08 TCC decision involving General Motors Limited v. The Queen, now under appeal. This session combines tax and actuarial input to summarize the pension fund story so far for the varied forms of pension arrangements, including TIB 032R, the multi-employer refund, the legislative disputes, and then the latest unilateral solution proposed by Finance but as yet having no implementation date. Taxpayers and practitioners will have an interest in this session because of the wider ramifications of matters considered by the Courts. |
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 | | Planning and Recovery Opportunities for Public Sector Bodies | | The rules governing compliance and recovery of GST/HST for public sector bodies (PSBs) are among the most complex in the Excise Tax Act and are often misunderstood or misapplied by PSBs and the CRA alike. Considering that few PSBs have the luxury of having a person dedicated to sales tax matters, they are often not able to commit the attention necessary to ensure that they structure their affairs to maximize recoverable GST/HST. In this session, it is assumed that the audience has a basic understanding of the tax status of supplies made by PSBs and their entitlement to claim rebates and ITCs. The session focuses upon complex structuring opportunities to maximize the recoveries, such as the conversion to or from a charity and methods of allocating between rebate rates and ITCs for qualifying PSBs engaged in multiple activities. After this session, you will be able to readily identify situations where your organization or your PSB clients may incur more unrecoverable GST/HST than necessary and you will be able to provide them with the value added solutions that they expect from you. |
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 | | Practical Implications of the Place of Supply Rules | | What are the real implications of these announced changes to your business? Have they really made the application of tax easier? This session will review the new place of supply rules in detail with a focus on their practical, or perhaps, in some cases, not so practical implications on your business from both a sales and a purchasing perspective. |
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 | | Rated R: The Temporary Restrictions on Input Tax Credits and Refunds | | The harmonization of provincial sales tax in Ontario and British Columbia on July 1, 2010 benefits many commercial organizations, largely as a result of the ability to claim input tax credits on the provincial component of the HST. However, transitioning to the HST will not be straightforward for large businesses and financial institutions, thanks to the introduction of temporary input tax credit restrictions on certain types of common expenses incurred by these organizations. This paper examines the new temporary input tax credit restrictions on the provincial component of the HST in Ontario and British Columbia, as well as their predecessor, the QST input tax refund restrictions. Each category of restricted expense will be analyzed in detail, with a particular emphasis on exceptions to the restrictions. Past experiences with the QST restrictions will be compared to the anticipated administration of the new HST restrictions, and the advantages and drawbacks of utilizing optional methods available to determine the extent of restricted input tax credits will be reviewed. An overview of the CRA’s new electronic reporting requirements with respect to input tax credit recapture, and the implications of failing to comply with these rules, is also provided. |
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 | | Régimes de pension – Nouveaux remboursements | | Cette piste audio française a été enregistrée lors du Symposium sur les taxes à la consommation 2010, où des services de traduction simultanée vers le français étaient offerts. En 2007, le ministère des Finances a annoncé un nouveau remboursement de TPS/TVQ à l'égard des fiducies de régimes de pension. Depuis l’annonce initiale, des avant-projets de loi ont été publiés et deux provinces ont adopté la TVH. Cette communication porte sur les nouvelles dispositions, particulièrement les nouvelles obligations s’imposant à beaucoup d’employeurs, le remboursement à l’égard des régimes de pension, ainsi que les conséquences de la TVH sur les dispositions. |
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 | | Sales and Use Tax in the U.S. | | This session helps Canadian businesses understand the myriad of U.S. Sales & Use Tax obligations that are often triggered by entering (even temporarily) the U.S. Issues such as leasing of assets, expanding into the U.S. and what constitutes Nexus within a state is discussed. |
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 | | Sales Tax on Internal Transactions | | With all the attention given to arm length transactions, internal transactions like simple journal entries are often overlooked, or are simply not caught by existing systems. If the tax consequences on internal transactions are not taken into consideration, there will be an audit assessment, or in cases where too much tax is paid there may be a refund opportunity. In this session, Bryan explains the type of internal transaction on which tax is eligible. He surveys the various jurisdictions and examines how each handles a series of examples of internal transactions. |
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 | | Something for Nothing GST, HST and QST on Grants and Subsidies | | In recent years, several high profile cases have raised questions about what constitutes a grant or subsidy for commodity tax purposes. This presentation analyzes the Courts decision in several key cases, including County of Lethbridge et al v. The Queen, Commission Scolaire des Chenes v. The Queen and Meadow Lake Swimming Pool Committee Inc. v. Canada, in light of the guidance issues by the Canada Revenue Agency in Technical Interpretation Bulletin B-067, "Goods and Services Tax Treatment of Grants and Subsidies". The GST/HST and QST implications of paying or receiving an amount that may qualify as a grant or subsidy is discussed, as well as the impact of determining that a payment constitutes consideration for a taxable supply. True to life examples are used to demonstrate the potential sales tax liability exposures and recovery opportunities that can result from the misclassification of questionable payments. The session also addresses the tax status of transfer payments, contributions, gifts and forgivable loans. After this session you will able to identify the GST/HST and QST status of payments that qualify as grants or subsidies, and understand the consequences of failing to properly characterize these transactions. |
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 | | 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. |
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| | The Biggest PST, GST and HST Cases of the Last Year: Winning the Battles, Losing the War | | This session includes consideration of topical GST, HST, QST and PST issues, including the evolving GST treatment of "financial services". The presenters are uniquely positioned to present this topic, having successfully litigated The Colleges of Applied Arts and Technology Pension Plan (CAAT) and Canada Trustco Mortgage Company. The presenters are also currently litigating The Canadian Medical Protective Association, General Motors Canada Limited, and Royal Bank of Canada, all of which involve creative arguments pertaining to "financial services" and which may have been decided before the 2007 Symposium. The presenters will also discuss legislative reaction to jurisprudence, both retrospective (e.g., State Farm, also argued by the presenters) and anticipated, with a particular emphasis on the recent increase in retroactive legislation. After reviewing this session, you will understand the key points raised in recent Canadian judgments that involved the application of GST, HST, QST, and PST to factual circumstances most relevant to the audience; be aware of similar issues being raised in ongoing jurisprudence; and possess greater insight into anticipated "hot issues". |
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 | | The GST & Loyalty Programs | | The objective of this session is to consider whether the GST rules for coupons and gift certificates operate effectively vis-à-vis the various coupon, loyalty, and other reward programs that are offered today, and whether any legislative changes appear warranted. In light of this objective, we also consider the historical and current administrative practices of the CRA and whether the practices are well-founded in fact and law. The session includes an overview of the evolution of coupon and loyalty programs, a summary of the legislative rules concerning coupons and gift certificates, a discussion around the CRAs administrative views and the impact of recent cases. In particular, we discuss various interpretative issues such as: when is a loyalty program a coupon; the timing of something becoming a coupon and the difference between a coupon and a gift certificate. Furthermore, we consider the application of the rules to financial institutions with respect to claiming input tax credits. After this session, you will have an understanding of the current legislative regime for coupons and gift certificates, the current state of the law, as well as an understanding of the interpretative issues that can arise in analyzing the application of GST to various loyalty type programs. |
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 | | The HST and Investment Plans | | This paper examines how the Harmonized Sales Tax (HST) rules, currently being developed and drafted, will apply to investment plans including mutual funds, segregated funds, pension plans, and possibly others. Importantly, we will consider how HST will apply to fees payable by the plans, such as management fees payable by mutual funds and particular issues that can arise in the context of each type of investment plan. Examples are included in the paper to explain how the rules will work depending on the structure (e.g. fund of fund) and the provinces involved (e.g. non-participating only, participating only, non-participating and participating). We identify issues and potential challenges, both technical and operational, that we see and offer our thoughts as to how they can be managed and resolved. While we expect there to be a significant technical element to the paper given the topic (and expectation that the rules in their final form may be quite complex), our goal is to translate technical complexity into practical application. The underlying policy behind the rules will be considered. In addition, we will compare and contrast the HST rules for investment plans to those in other VAT jurisdictions, including EU member states. The purpose of this will be to leverage from these experiences where possible for the Canadian HST context. |
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 | | The New Pension Rules | | A discussion of the new pension regime rules released in September 2009 is the highlight of this session. |
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 | | The New Pension Rules | | This session updates the pension regime rules and reviews the new provisions, particularly the new obligations for many employers, the rebate for pension plans and the impact of the HST on those provisions. |
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 | | The Sales Tax Practitioners Legal Tool Kit' | | In Will-Kare Paving, the Supreme Court of Canada affirmed that tax statutes are based upon and drafted with common law principles in mind and in the context of the legal characterization of broader commercial relationships. This session discusses and examines the principles that underlie some of the key legal concepts and relationships of which every sales tax practitioner should be aware. For example: What do you need to establish to prove that someone is acting as the agent of another? What are the restrictions and limitations when one "assigns" a contract? What is "novation" and what are its consequences? What is the difference between transferring "title" and "delivery"? What is the difference between "lease" and "licence"? After reviewing this session, you will be able to make the distinction between each of these legal concepts (and others) so the next time you have a disagreement with an auditor, you'll have the tools you need to prove your point. |
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| | Top Ten Commodity Tax Cases of Last Year | Our annual review of the commodity tax cases you must have a handle on includes discussion on some of the biggest cases decided in the last year as well as those that are ongoing and could change the face of commodity tax practice over the coming years. Some of the GST cases to be reviewed include: - North Shore Health Region (FCA) – self-supply rules
- Canadian Medical Protection Association – GST treatment of investment manager fees
- General Motors – input tax credits on pension plan expenses
- West Windsor Urgent Care – entitlement to GST rebate
- Byrnes – input tax credit offset where the input tax credit is statute barred
- Telus – input tax credit entitlement for expenses incurred by acquired business
- ICBC – GST appeal procedural issues
- UPS – entitlement to rebate for GST paid in error Among the PST cases to be discussed are:
- IBM – Ontario Court of Appeal decision on EHT liability
- Proctor & Gamble – Ontario Court of Appeal decision on pallets
- Petromont – Ontario Superior Court of Justice decision on PST on leased railcars used in Ontario.
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| | Update on Cross-border Issues | | Focusing primarily on imports and exports of property and services to and from Canada, this presentation also touches on interprovincial transfers of property and services. |
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 | | Update on Financial Institutions | | Things are moving at a fast and furious pace with respect to Financial Institutions in the GST/HST world. This session will update implementation issues associated with sales tax harmonization for Financial Institutions (including investment plans), update the issues with respect to the proposed changes to the definition of "financial service" as well as Draft CRA Notice 250, update the issues with respect to the draft legislation released September 23, 2009 involving GST 111, self-assessment, ITC allocation, and pension plans and discuss relevant court cases addressing Financial Institution issues. |
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 | | Update on Financial Institutions – Western Style | | This session covers "non-traditional" F.I.'s including: investment corps', trusts, partnerships, and co-ownership arrangements. With many of their underlying assets used in commercial activities, Beverly looks at the requirement for these entities to report tax and their eligibility to claim ITCs; and explores the DOF's announcement that it is considering capturing such entities within the SLFI rules. |
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 | | Update on Global VAT Issues | | As the pace and scale of indirect tax reform increases globally, this session highlights some of the most imminent major changes, and their implications for those who manage indirect tax globally. The overall global trend will be compared and contrasted with recent Canadian developments. Crucially, we will explore how the indirect tax team can continue to perform and deliver efficiently in a more complex indirect tax landscape and the session will address practical questions focused on knowledge management, people management, global training and operational investment priorities. |
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PROVINCIAL TAXES |
| | 2005 Commodity Tax Symposium | | The 25th Anniversary of the CICA Commodity Tax Symposium. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. Since 1981 "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. |
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| | 2006 Commodity Tax Symposium | | Since 1981, "the Symposium" has provided a forum for knowledge, critical analysis and debate that has shaped the evolution of commodity taxation in Canada. The Symposium has provided the kind of information, opinion and insight you demand as an advisor or senior executive in a commodity tax practice or internal group. It is widely acclaimed as the annual gathering place for professionals working or advising in commodity taxation. |
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| | 2007 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and other Indirect Taxes; Senior Executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2008 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2009 Commodity Tax Symposium | | The CICA Commodity Tax Symposium provides relevant and contemporary insights, opinions and interpretations and advice on risk management related to commodity taxation issues. The Symposium is for professionals who are serious about working in, or advising businesses in the area of indirect taxation: CAs, Lawyers, Consultants and Academics who research, and advise in the areas of GST, HST, PST, Customs and Trade, and Other Indirect Taxes; Senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments; CRA, Department of Finance and Provincial Ministry of Finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes. |
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| | 2010 Commodity Tax Symposium | | The Commodity Tax Symposium is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade. Harmonization will be a key topic in 2010. |
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| | 2010 Commodity Tax Symposium – West | | "The Symposium" is the annual gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, PST, HST, QST and Customs and Trade, the Symposium provides unprecedented networking opportunities in the marketplace. Harmonization will be a key topic in 2010. |
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| | 2010 National Conference on Income Taxes | | The National Conference on Income Taxes is a two-day conference which features several tracks of concurrent sessions, and plenary sessions. Some of Canada’s leading income tax experts will present technical sessions on topics in vital income tax areas that deliver proven practical strategies. Learn valuable tax planning tips for maximizing opportunities for your employer, your clients and yourself! |
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| | 2013 Advanced HST/GST Course | (anglais seulement) Archive
Financial Services Topics
June 6-7, 2013 Note: As this event is now over, information is for reference purposes only.
CPA Canada Offices, Toronto, ON
This Advanced HST/GST Course in Financial Services Topics is designed for alumni of the In-Depth HST/GST Course, and other experienced indirect tax professionals who are eager to expand and clarify their existing knowledge of Financial Services.
Attendees will benefit from detailed lectures, robust reference materials and exciting class discussions led by senior Partners who are recognized thought-leaders in the financial services topics. |
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| | 2013 Commodity Tax Symposium | (en anglais seulement)
September 30-October 1, 2013 (optional workshops September 29 and October 2)
The Westin Ottawa, Ottawa, ON
“The Symposium” is the annual national gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, HST, PST, QST and Customs and Trade, the Symposium provides the best networking opportunities in the marketplace and access to some of the most technically impressive commodity tax experts in Canada. |
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| | 2013 In-Depth HST/GST Course | (en anglais seulement) Archive
June 9-14, 2013
Pillar and Post Inn, Niagara-on-the-Lake, ON
This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.
Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture. |
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| | 2013 In-Depth Tax Course – Part 3 | (en anglais seulement)
West - July 20-24, 2013
Whistler, BC
East - November 2-6, 2013
Blue Mountains, ON
This five-day, in-residence tax course provides the natural next step in training for professionals working full time in tax, who have completed the current CICA In-Depth Tax Course – Parts 1 & 2. Areas of study include: Stop Loss Rules; Amalgamations and Wind-Up Transactions, Section 55 – Butterfly Reorganizations; Foreign Affiliates; Financing Structures and Treaty Issues.
In-Depth Tax Course – Part 3 will be offered for the last time in the summer of 2014. |
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| | 2013 National Conference on Income Taxes for SMPs | (en anglais seulement)
October 16-18, 2013
Metro Toronto Convention Centre, Toronto, ON
This two-day income tax conference plus optional workshops, 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 series of plenary and concurrent sessions, as well as extended-length special sessions, you’ll learn from some of Canada’s most impressive tax experts and have an opportunity to share thoughts and ideas with your peers during our evening networking reception. |
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| | Industry Panel | | Commodity tax industry professionals discuss the specific steps theyve performed to get ready to implement the HST, including the traps and pitfalls you should be on the lookout for, when going through the transition steps to the HST on July 1, 2010. |
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 | | Knotia Provincial Taxes News | | Stay up-to-date on all the latest provincial taxes developments with customized email alerts that bring you the critical information you need, when you need it — insights and commentary from Ernst & Young tax professionals, as well as relevant releases from Canada Revenue Agency, the Department of Finance, provincial governments, and the courts. Choose HTML or BlackBerry®-friendly format. Includes 90-day searchable archive. |
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| | Lost in Transition | | This session will review a collection of fairly common technical issues within the GST/HST legislation that can have significant financial implications--particularly, if they are overlooked. Examples such as registration and reporting for Newcos and non-residents, the various elections: section 156 elections, reporting on behalf of others, joint ventures, transactions within partnerships as well as such issues as taxable service entities used to support exempt supplies, issues with GST 60s (the forgotten form), ITCs/rebates, implications of taking the resort condo out of the rental pool, as well as the GST/HST objection process (because it is going to be more common) and other issues that will continue to challenge practitioners in industry as well as public practice, albeit with a much more expensive HST downside. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | PST on Professional Services | | All types of services like engineering, architecture, private investigation, and security are being taxed as professional services, as the provinces expand their tax net. Saskatchewan and Manitoba are setting the pace, and their framework for determining the "place of supply" for these services looks likely to become the norm. In this session, Jonathan examines the degree to which the provincial PST framework differ from the GST/HST place of supply rules and if the PST framework work better than the HST model. |
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| | The Biggest PST, GST and HST Cases of the Last Year: Winning the Battles, Losing the War | | This session includes consideration of topical GST, HST, QST and PST issues, including the evolving GST treatment of "financial services". The presenters are uniquely positioned to present this topic, having successfully litigated The Colleges of Applied Arts and Technology Pension Plan (CAAT) and Canada Trustco Mortgage Company. The presenters are also currently litigating The Canadian Medical Protective Association, General Motors Canada Limited, and Royal Bank of Canada, all of which involve creative arguments pertaining to "financial services" and which may have been decided before the 2007 Symposium. The presenters will also discuss legislative reaction to jurisprudence, both retrospective (e.g., State Farm, also argued by the presenters) and anticipated, with a particular emphasis on the recent increase in retroactive legislation. After reviewing this session, you will understand the key points raised in recent Canadian judgments that involved the application of GST, HST, QST, and PST to factual circumstances most relevant to the audience; be aware of similar issues being raised in ongoing jurisprudence; and possess greater insight into anticipated "hot issues". |
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| | The Sales Tax Practitioners Legal Tool Kit' | | In Will-Kare Paving, the Supreme Court of Canada affirmed that tax statutes are based upon and drafted with common law principles in mind and in the context of the legal characterization of broader commercial relationships. This session discusses and examines the principles that underlie some of the key legal concepts and relationships of which every sales tax practitioner should be aware. For example: What do you need to establish to prove that someone is acting as the agent of another? What are the restrictions and limitations when one "assigns" a contract? What is "novation" and what are its consequences? What is the difference between transferring "title" and "delivery"? What is the difference between "lease" and "licence"? After reviewing this session, you will be able to make the distinction between each of these legal concepts (and others) so the next time you have a disagreement with an auditor, you'll have the tools you need to prove your point. |
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 | | US SALT Update | | Temporary Storage Exemptions from State Taxation Canadian enterprises often stage and store goods at facilities in the US in order to expedite delivery to customers located throughout the states. These facilities can be owned or leased and self-operated or managed by a third party. Proximity to customers, resources and logistics centers are often critical criteria in selecting a US distribution location. State and local taxes should also factor into the decision-making process. While the presence of warehouse employees, inventory or spare parts is commonly known to create a taxable presence for purposes of state and local income/franchise taxation, the states vary widely in their application of sales and use tax to the in-state storage of inventory and related uses of goods and services ancillary to warehousing, logistics and fulfillment functions. This discussion explores some of the state and local tax considerations related to US based distribution functions with a particular focus on the inconsistently available temporary storage exemption from sales and use taxation. At the end of this discussion, participants will have a better idea of the impact state and local taxation can have on the warehousing and distribution location selection process. State Taxing Jurisdiction of Out-of-State Internet Sellers More states are following New York State’s 2008 initiative imposing sales and use tax compliance obligations on out of state sellers that may have a virtual presence in the state. These new nexus standards often assert a states taxing authority based on the existence of an agency relationship between an out of state seller and an in-state host. In addition, some states are imposing reporting obligations on all out of state sellers including those clearly beyond a state's taxing jurisdiction. This discussion will provide state specific updates on evolving virtual nexus theories and set forth possible strategies to lawfully avoid unanticipated tax compliance obligations. |
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 | | Winding Down The PST | | There are unique issues to confront as the transition from one tax regime to another happens. This session will review all of the outstanding issues and concerns that organizations need to be aware of related to BC and ON sales tax. From a practical perspective, the session will tell you what you need to know with respect to the old PST regimes to effectively manage compliance obligations. |
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| | 2013 Advanced HST/GST Course | (anglais seulement) Archive
Financial Services Topics
June 6-7, 2013 Note: As this event is now over, information is for reference purposes only.
CPA Canada Offices, Toronto, ON
This Advanced HST/GST Course in Financial Services Topics is designed for alumni of the In-Depth HST/GST Course, and other experienced indirect tax professionals who are eager to expand and clarify their existing knowledge of Financial Services.
Attendees will benefit from detailed lectures, robust reference materials and exciting class discussions led by senior Partners who are recognized thought-leaders in the financial services topics. |
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| | 2013 Commodity Tax Symposium | (en anglais seulement)
September 30-October 1, 2013 (optional workshops September 29 and October 2)
The Westin Ottawa, Ottawa, ON
“The Symposium” is the annual national gathering place for progressive professionals working or advising in commodity taxation. Containing a series of plenary sessions, concurrent presentations and keynote speaker addresses on critical issues relating to GST, HST, PST, QST and Customs and Trade, the Symposium provides the best networking opportunities in the marketplace and access to some of the most technically impressive commodity tax experts in Canada. |
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 | | 2013 Commodity Tax Symposium – West | | CICA's Commodity Tax Symposium - West is Western Canada's largest indirect tax conference. Its revitalized agenda focused on the most important indirect tax issues facing businesses in Western Canada and plays host to numerous general and concurrent sessions to help you stay on the cutting edge of the ever-changing indirect tax landscape. |
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| | 2013 In-Depth HST/GST Course | (en anglais seulement) Archive
June 9-14, 2013
Pillar and Post Inn, Niagara-on-the-Lake, ON
This comprehensive indirect tax training course is for the new commodity tax professional and also makes an excellent refresher for the experienced practitioner. This course is viewed as the industry standard for training, and a must-have for the serious indirect tax professional.
Our In-depth offering begins with web-based, self-study lessons to bring the students up to speed on the basics of indirect tax, and is followed-up by six days of intensive in-residence lectures and small facilitated workgroups. Each lecture is led by a respected indirect tax Partner with an excellent track record for explaining complex tax knowledge in an effective format. Students are then able to instantly apply their new found knowledge in small tutorial groups which take place after each lecture. |
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| | 2013 In-Depth Transfer Pricing Course – Part I (E-Learning) | (en anglais seulement)
Available Online Now
The CICA is proud to offer the brand new In-Depth Transfer Pricing Course - Part I (E-Learning), as Canada's premiere training course for transfer pricing professionals. This e-learning course will provide grounding in the basic principles of Canadian transfer pricing, and help students explore some of the most critical issues that international businesses need to understand.
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| | 2013 In-Depth Transfer Pricing Course – Part II (In-residence) | (en anglais seulement)
December 8-11, 2013
Niagara-on-the-Lake, ON
This four-day transfer pricing course is the first of its kind in Canada and will explore the critical transfer pricing issues and fundamental strategies that international businesses need to understand. A must-attend for dedicated transfer pricing professionals, advisors to and senior personnel of Canadian businesses with existing or planned foreign operations, as well as government personnel working in international tax. The in-residence format is a proven method of training that provides students with a chance to focus on the rigorous lectures, while working through practical case studies in small tutorial work groups. |
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 | | 2013 Income Tax Practice Course | (en anglais seulement)
November 16-22, 2013
Blue Mountain Resort, Collingwood, 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. |
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| | 2013 National Conference on Income Taxes for SMPs | (en anglais seulement)
October 16-18, 2013
Metro Toronto Convention Centre, Toronto, ON
This two-day income tax conference plus optional workshops, 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 series of plenary and concurrent sessions, as well as extended-length special sessions, you’ll learn from some of Canada’s most impressive tax experts and have an opportunity to share thoughts and ideas with your peers during our evening networking reception. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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.
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | Public Sector Bodies | The objective of this session is to review a number of significant issues for public sector bodies, focusing on municipalities, registered charities, NPO and QNPO entities. Among them:- A fresh look at ITC and rebate allocation methodologies and their impact on the tax burden of the entity and a discussion of CRA audit issues/challenges arising with the use of methodologies. Ordering requirements of direct and indirect approaches and a review of "fair and reasonable" and “applied consistently” concepts.
- Dealing with grants, subsidies and forgivable loans deemed to be consideration for taxable supplies and the implications for ITCs and rebate apportionments.
- A review of municipal designation requests for public service bodies: issues and criteria, setting out a practical approach to understanding the rebate implications to the entity and cost/benefit considerations.
- A review of significant case law for public service bodies over the past few years and a refresh of the current implications for advisors, practitioners and financial managers in the sector.
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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 | | 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. |
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