Summary of Meetings: Taxation Law
Number of Meetings Held:6
September 30, 2020
Registration Count: 20
Guest Speaker: Ian Worland, Legacy Tax + Trust Lawyers
Meeting Title/Topic: Residency in Times of Global Travel Restrictions
Synopsis: As a result of restrictions on international travel due to the COVID-19 pandemic, many individuals have been unable to travel as they usually would, and in some cases have found themselves stranded in countries that are not their country of residence. In this session Ian Worland discussed some of the guidance and policy statements issued by CRA and select other tax authorities and their application to various scenarios involving residence of individuals and corporations.
November 25, 2020
Registration Count: 30
Guest Speaker: Randy Morphy, Partner, BLG
Meeting Title/Topic: Taking a Closer Look at Surplus Stripping
Synopsis: The Tax Section heard from Randy Morphy, Partner at BLG, who discussed technical aspects of surplus stripping in a leveraged buy-out context, focusing on CRA guidance which interprets various aspects of subsection 84(2) of the Income Tax Act, the tracing of cash and the question of what constitutes a reorganization of a business.
March 24, 2021
Registration Count: 60
Guest Speaker: Terry Barnett, Partner, Thorsteinssons LLP
Meeting Title/Topic: How I Learned to Stop Worrying and Love the GST – 30 Years Working with the Excise Tax Act
Synopsis: In the Tax Section, Terry Barnett discussed the top 10 points that income tax practitioners should know about GST.
April 14, 2021
Registration Count: 34
Guest Speaker: Gareth O. Williams, Partner, Lawson Lundell LLP
Meeting Title/Topic: Who Should Tax Multinationals?
Synopsis: Who should tax multinationals? In this Tax Section meeting, Gareth Williams reflected on Pillars One and Two in the Canadian context.
May 05, 2021
Registration Count: 37
Guest Speaker: David Jacyk, Partner, Osler, Hoskin & Harcourt LLP
Meeting Title/Topic: Tax Disputes and Appeals: Current Issues and Updated Strategies
Synopsis: Review current issues and updated strategies for dealing with tax disputes and appeals.
June 09, 2021
Registration Count: 49
Guest Speaker: Max Reed, Principal, Polaris Tax Counsel
Meeting Title/Topic: Impacts of Proposed US Tax Changes on Canadians
Synopsis: Review of tax changes proposed by the Biden Administration and their impact on Canadian individuals with US ties, Canadian businesses, and Canadian investing in the US.