CICA Commodity Tax Symposium - CICA Conferences & Courses ...

Announcing … 

The 32 nd Annual 

CICA Commodity Tax Symposium 

October 1-2, 2012 WESTIN OTTAWA HOTEL OTTAWA, ON 

PLUS – Optional Workshops: 

September 30 Customs and Transfer Pricing – 

Improving Supply Chain Performance 

followed by a Welcome Reception 

October 3 

Choose from two post-Symposium Workshops: 

A Practical Guide to the S.A.M. Formula, or 

Effectively Managing the R.I.T.C. Requirements 

Millions of Canadians are facing drastic changes to their indirect 

tax system in 2013 – Join the debate: learn and explore how these 

changes will impact your clients and your business! 

Special keynote address from Canada’s leading political panelists 

“The Insiders” 

Hear from the master class in Canadian politics: David Herle, 

Kathleen Monk, and Jaime Watt. These political insiders will provide 

an astonishing depth of political insight, while fending off partisan 

attacks from all sides. 

SYMPOSIUM SPONSORS: 

SYMPOSIUM EXHIBITORS:


OCTOBER 1-2, 2012 (Optional Workshops September 30 and October 3) • WESTIN OTTAWA HOTEL • OTTAWA, ON 

Symposium TimeTable 

PRE-SYMPOSIUM – SUNDAY, SEPTEMBER 30, 2012 

1:00 – 2:00 • WORKSHOP REGISTRATION 

2:00 – 5:00 Workshop: Customs and Transfer Pricing – Improving Supply Chain Performance 

Alfred Zorzi and Sylvain Golsse, Ernst & Young LLP 

4:30 – 7:00 • EARLY-BIRD REGISTRATION Registration Sponsored by: 

• OPENING WELCOME RECEPTION 

DAY 1 – MONDAY, OCTOBER 1, 2012 

Reception Sponsored by: 

7:30 – 8:30 • REGISTRATION • CONTINENTAL BREAKFAST Registration Sponsored by: 

• EXHIBITS OPEN 

8:30 – 9:30 Keynote Address: The Insiders – CBC Political Panelists 

David Herle, Kathleen Monk and Jaime Watt 

9:30 – 10:30 QST Harmonization Panel 

Moderated by: Shelley Smith, BDO Canada LLP and featuring Jean-Hugues Chabot, Ernst & Young LLP 

and Martin Gilbert, Bell Canada 

10:30 – 11:00 COFFEE BREAK • EXHIBITS OPEN Sponsored by: 

11:00 – 12:00 Hot Topics in HST/GST Update on Financial 

Services 

John Bain, KPMG LLP 

It’s All Greek to Me: 

Managing EU Indirect 

Tax Considerations 

Ulrika Laurence, PwC LLP 

12:00 – 1:15 NETWORKING LUNCH Sponsored by: 

Presentation of the Normand Guérin Award by Deloitte & Touche LLP 

and Update on GST Leaders’ Forum with Rosemary Anderson, Thorsteinssons LLP 

1:15 – 2:15 GAAR: A Sales Tax Perspective 

David Robertson, Couzin Taylor LLP 

2:15 – 2:30 CHANGE BREAK 

2:30 – 3:30 Update on ITC Entitlement 

As Determined by the 

Courts 

Brent Murray, 

Wilson & Partners LLP 

Cloud Computing: Indirect 

Tax Implications 

Mark Worrall, KPMG LLP 

Energy Trading 

Alan Kenigsberg, 

Stikeman Elliott LLP 


4:00 – 5:15 The Annual CRA Roundtable 

Moderated by: Audrey Diamant, PwC LLP 

5:15 Networking Reception Sponsored by: 

2 

Register online at: www.cpd.cica.ca/CTS



DAY 2 – TUESDAY, OCTOBER 2, 2012 

7:30 – 8:30 • CONTINENTAL BREAKFAST • EXHIBITS OPEN 

8:30 – 9:30 British Columbia’s March Back to GST/PST 

Moderated by: Janice Roper, Deloitte & Touche LLP and featuring Patrick Banham, TELUS 

9:30 – 10:30 Indirect Resolutions: The Road Less Travelled 

Jeffrey Love and Brandon Siegal, McCarthy Tétrault LLP 


11:00 – 12:00 Further Down 

the Rabbit Hole: 

Arranging for 

Financial Services 

Michael Firth, PwC LLP 

Update on 

Customs Issues 

Greg Kanargelidis, 

Blake Cassels & 

Graydon LLP 

Hot Topics in 

HST/GST 

(Repeat Session) 

Ministère du 

Revenu du Québec 

– Sujets techniques 

de l’heure 

Moderated by: 

Maryse Janelle, Raymond 

Chabot Grant Thornton, 

including: Martin Landry, 

Pierre-Simon Lindsay and 

Philippe Raymond MRQ 

(en français) 

Symposium TimeTable 

12:00 – 1:15 NETWORKING LUNCH 

1:15 – 2:15 The Dirt on Commercial/ 

Real Property 

Garth Steele, Welch LLP 

2:15 – 2:30 CHANGE BREAK 

2:30 – 3:30 Get a Grip on U.S. Sales 

and Use Taxes 

Scott Steinbring, Grant Thornton 

LLP (Houston, Texas) 

Does That Include Tax? 

Christina Zurowski, 

Veridical Tax Advisors Inc. 

The Ins and Outs of 

Indirect Tax for Temporary 

Imports 

Paresh Shah, PwC LLP 

Public Sector Bodies 

Update – Privately 

Speaking 

Michael Matthews, 

Deloitte & Touche LLP 

How to Win at the 

Federal Tax Game 

Mary Anne McMahon, 

Couzin Taylor LLP 


4:00 – 5:00 Commodity Tax Case Law Review 

Neil Bass, Fraser Milner Casgrain LLP 

with special guest the Honourable Donald Bowman, former Chief Justice of the Tax Court of Canada 

POST-SYMPOSIUM – WEDNESDAY, OCTOBER 3, 2012 

8:00 – 9:00 • WORKSHOP REGISTRATION • CONTINENTAL BREAKFAST 

9:00 – 12:00 Workshop: A Practical Guide to the 

S.A.M. Formula 

Christian Thibault, KPMG LLP 

Workshop: Effectively Managing the 

RITC Requirements 

Jim Day, Ryan ULC 

The Symposium information is correct at time of printing. For the most current information on 

agenda terms, speaker bios, sponsors, exhibitors etc., visit the Symposium web community at www.cpd.cica.ca/cts 

Register online at: www.cpd.cica.ca/CTS 3



For over 30 years, “the Symposium” has 

offered technical sessions developed 

to provide relevant and contemporary 

insights, opinions, interpretations and 

advice on risk management related 

to commodity taxation issues, and to 

provoke discussion and debate about 

policy direction. 

Join us in Ottawa to stay on the cutting edge of 

commodity taxation in Canada and to gather valuable 

insights on VAT issues from around the globe. 

Who should attend? 

The Symposium is for leading 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. 

Don’t miss our incredible lineup of plenary and 

concurrent sessions, delivered by the leading 

indirect tax professionals you know and love. 

Key features and benefits: 

• Leading experts and industry insiders will debate 

the most recent and insightful issues on the 

pending QST harmonization and B.C.’s march 

back to GST/PST 

• Groundbreaking session on Cloud Computing: 

Indirect Tax Implications 

• Fascinating session on GAAR, from a sales tax 

perspective 

• Insightful commentary on the most important 

GST, PST and HST cases over the last year, topped 

off with a brief appearance from the Honourable 

Donald Bowman 

• Help clients expand overseas! Take an inside look 

at doing business in Europe and how to manage 

European Union indirect tax issues. 

• La séance en français, toujours très courue: 

TVQ modifiée – un point de vue de l’intérieur 

• Explore our optional pre-Symposium, and two 

post-Symposium workshops: 

- Customs and Transfer Pricing: Improving 

Supply Chain Performance 

- A Practical Guide to the S.A.M. Formula 

- Effectively Managing the R.I.T.C. Requirements 

• CPD Credits: Up to 22 hours. 

4 



Session Descriptions 


Pre-Symposium Workshop 

– Sunday, September 30, 2012 

2:00 pm – 5:00 pm 

Customs and Transfer Pricing: 

Improving Supply Chain Performance 

Workshop leaders: Alfred Zorzi and Sylvain Golsse, 

Ernst & Young LLP 

It is clear that international trade is critical to modern 

nations’ recovery from the current economic crisis. 

It is against such a backdrop that forward-thinking 

companies have inevitably moved supply chain planning 

and review projects to the top of their priority list. 

This informative and insightful workshop, led by 

experienced transfer pricing and customs specialists, 

will shed light on the often misunderstood tenets of 

customs and transfer pricing planning within the tax 

efficient supply chain management (TESCM) framework. 

Companies that undertake supply chain review projects 

must appreciate that a failure to include a proper 

assessment of above-the-line taxes (e.g., Customs Duties, 

Value Added Taxes (VAT), Goods and Services Taxes 

(GST), and Excise Taxes), may undermine the exercise 

and ultimately cost them dearly. 

Practitioners attending this informative workshop will 

leave with a better understanding of the implications, 

risks and planning opportunities relating to TESCM 

projects. 

4:30 pm Early-Bird Registration 

and Networking Reception 

Sponsored by: 

Get a head start on the proceedings by picking up 

your registration kit on Sunday afternoon. Meet old 

friends, make new ones and network with colleagues 

at our Early-Bird Welcoming Reception. 

Day 1 – Monday, October 1, 2012 

7:30 am – 8:30 am REGISTRATION AND CONTINENTAL 

BREAKFAST / EXHIBITS OPEN 

8:30 am OPENING KEYNOTE ADDRESS 

The Insiders, from CBC’s The National 

David Herle, Kathleen Monk, and Jaime Watt will rip back 

the veil from the crowded political news cycle to make 

sense of the events that matter most to this country’s 

industries and citizens. They’re highly opinionated, yet 

refreshingly agreeable — and their engaging take on 

politics is catching on. 

9:30 AM QST Harmonization Panel 

Panel moderated by Shelley Smith, BDO Canada LLP, 

and featuring Jean-Hugues Chabot, Ernst & Young LLP and 

Martin Gilbert, Bell Canada 

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. 

10:30 Am coffee break / exhibits open 

11:00 am CONCURRENT SESSIONS – CHOOSE ONE OF THREE: 

OR 

OR 

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. 

Update on Financial Services 

John Bain, KPMG LLP 

Hear from a recognized expert in financial services, 

John Bain, as he dives into the latest issues being 

faced in this sector. John 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. When attendees leave this session, they will have 

been brought up to date on all the most important topics 

relating to financial services and indirect tax in Canada. 

It’s All Greek to Me: Managing EU 

Indirect Tax Considerations 

Ulrika Laurence, PwC LLP 

As Canadian companies expand their business ties 

deeper into Europe, it becomes apparent that there are 

significant differences between the Canadian GST/HST 

system and European indirect taxation. These differences 

cannot be ignored as mistakes can trigger significant tax 

exposures and penalties. This session will help you and 

your clients defend against these exposures, discuss the 

circumstances where such taxes would be recoverable or 

even completely avoidable, and evaluate possible global 

indirect tax exposures relating to: 

• services bought in through Canadian procurement 

centres 

• services provided to international customers in the 

technology sector 

• and the “new” EU taxation that is threatening to 

affect the international financial services sector 





12:00 pm NETWORKING LUNCH 

Presentation of the 

Normand Guérin Award 

Sponsored by 

and Update on GST Leaders’ Forum 

with Rosemary Anderson, Thorsteinssons LLP 

1:15 pm GAAR: A Sales Tax Perspective 

David Robertson, Couzin Taylor LLP 

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 will: 

• review the indirect tax statutes that include a GAAR 

and those that do not 

• look at foreign cases and compare how other 

countries have used similar statutes 

• survey the case law to date considering and applying 

GAAR in a GST/HST and indirect tax context, and 

• examine the CRA’s administrative policies and 

procedures with respect to when it will apply the 

GAAR in a sales tax context. 

At the end of this session, attendees will understand the 

principles and circumstances in which GAAR may be 

applied, and identify when GAAR should be of concern in 

a sales tax context. 

2:15 pm Change Break 

2:30 pm CONCURRENT SESSIONS – CHOOSE ONE OF THREE: 

Update on ITC Entitlement as 

Determined by the Courts 

Brent Murray, Wilson & Partners LLP 

With the Supreme Court of Canada’s hearing of the City 

of Calgary case, Brent will provide 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 will be 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. 

OR 

OR 

Cloud Computing: Indirect Tax 

Implications 

Mark Worrall, KPMG LLP 

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. 

Energy Trading 

Alan Kenigsberg, Stikeman Elliott LLP 

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, dropshipment, 

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. 

3:30 pm COFFEE BREAK / EXHIBITS OPEN 

4:00 pm The Annual CRA Roundtable 

Moderated by: Audrey Diamant, PwC LLP 

Senior government representatives from CRA have 

been invited by CICA to give a timely report on the 

policy initiatives of the day and an update on the 

administrative and practical issues that have arisen over 

the last year. Always one of the most popular features of 

the Symposium, it provides the CRA and participants a 

much-needed chance to communicate with each other, 

and to help build a better understanding of current issues 

and important initiatives. 

5:15 pm Networking Reception 

6 





Day 2 – Tuesday, October 2, 2012 

7:30 am – 8:30 am CONTINENTAL BREAKFAST / EXHIBITS OPEN 

8:30 AM British Columbia’s March Back to 

GST/PST 

Panel moderated by Janice Roper, Deloitte & Touche LLP, 

and featuring Patrick Banham, TELUS 

Businesses and practitioners in B.C. and across Canada 

have been on the edge of their seats 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. 

9:30 am Indirect Resolutions: The Road Less 

Travelled 

Jeffrey Love and Brandon Siegal, McCarthy Tétrault LLP 

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 pretrial 

conferences, references under sections 310 and 311 of 

the Excise Tax Act and the use of the informal procedure 

for large GST appeals. 

10:30 am Coffee BREAK / ExhibitS OPEN 

11:00 am Concurrent Sessions – Choose one of four: 

Further Down the Rabbit Hole: 

Arranging for Financial Services 

Michael Firth, PwC LLP 

The 2010 federal budget finally brought into force 

the new imported services rules for financial services, 

effective from November 2005, and the revised rules on 

“arranging for”, effective from December 2009. Both 

devices have now seen action in CRA audits, in addition 

to being considered by GST registrants as to their effect. 

This session will review areas where the treatment 

of services has changed, in some cases surprisingly. 

The objective is to assist delegates in keeping up to 

date on the two shifting margins between exemption 

and taxation, and legislative and administrative 

determination. 

OR 

OR 

OR 

Update on Customs Issues 

Greg Kanargelidis, Blake Cassels & Graydon LLP 

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. 

Hot Topics in HST/GST (repeat session) 

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. 

Ministère du revenu du Québec 

TVQ modifiée – un point de vue de 

l’intérieur (en français) 

La table ronde sera animée par Maryse Janelle, de 

Raymond Chabot, Grant Thornton, SENCRL, avec : 

Martin Landry, Pierre-Simon Lindsay et Philippe Raymond, MRQ 

Les conférenciers adresseront diverses questions 

soulevées dans le cadre de la mise en œuvre de la TVQ 

modifiée d’un point de vue technique et administratif. 

Des sujets tels que le paiement de la TVQ par les 

gouvernements, le retrait de la TPS de l’assiette fiscale 

de la TVQ, et le changement du taux de taxe seront 

adressés. La discussion sera ensuite orientée vers 

l’impact du passage du statut de détaxé à exonéré pour 

les services financiers et l’administration de la TVQ pour 

les Institutions Financières Désignées Particulières par 

l’Agence du revenu du Canada. Les représentants de 

l’Agence du Revenu du Québec nous présenterons un 

point de vue de l’intérieur sur le sujet en exposant les 

défis qu’ils ont dû adresser, les questions soulevées et 

les différentes discussions avec l’Agence du revenu du 

Canada dans ce contexte. 

12:00 pm Networking Lunch 





1:15 pm CONCURRENT SESSIONS – CHOOSE ONE OF three: 

OR 

OR 

The Dirt on Commercial/Real Property 

Garth Steele, Welch LLP 

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. Topics covered include: 

• valuation of retirement homes for self-assessment 

purposes 

• solar panels and the sale of electricity back to the 

province 

• sale of non-residential land and buildings by 

individuals 

and more! 

Does That Include Tax? 

Christina Zurowski, Veridical Tax Advisors Inc. 

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. 

Public Sector Bodies Update – Privately 

Speaking 

Michael Matthews, Deloitte & Touche LLP 

For over 20 years, the public sector has confronted some 

of the most complex and complicated indirect tax rules 

facing any industry group. This session will discuss the 

key indirect tax issues confronting public sector entities 

by examining the five major segments comprising of 

the public sector – health care, higher education, local 

government, non-for-profit organizations and charities. 

Particular focus will be placed on real challenges and 

some practical solutions that are unique for each 

type of public sector segment. Join in on this “private 

conversation” to hear what is really happening in the 

public sector environment as it continues to struggle 

with the complexities of GST/HST and QST. 

2:15 pm Change Break 

2:30 pm Concurrent Sessions – Choose one of three: 

OR 

OR 

Get a Grip on U.S. Sales and Use Taxes 

Scott Steinbring, Grant Thornton LLP (Houston, Texas) 

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 and performing services in 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. 

The Ins and Outs of Indirect Tax for 

Temporary Imports 

Paresh Shah, PwC LLP 

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 partly on provisions in the 

Customs Act and the tariff. This presentation will provide 

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. 

How to Win at the Federal Tax Game 

Mary Anne McMahon, Couzin Taylor LLP 

Over the life of a tax file there may come a time when 

things seem to be at an impasse – when officials 

seem to be physically incapable of understanding a 

straightforward issue or unwilling to take steps necessary 

to correct a simple error. While these situations are often 

frustrating, sometimes they are a function of the fact that 

we are talking to the wrong person, or seeking a remedy 

that is simply beyond the authority of someone to grant. 

This session will help you better understand the players 

at the table and help provide you with the tools to create 

an effective working relationship with the CRA and its 

federal partners in the “Tax Game”. 

3:30 Pm Coffee BREAK / ExhibitS OPEN 

4:00 pm Commodity Tax Case Law Review 

Neil Bass and the Honourable Donald Bowman, Fraser Milner 

Casgrain LLP 

This session will inform Symposium participants 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. Attendees 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. 

8 


  




Optional Post-Symposium Workshops 

– Wednesday, October 3, 2012 

9:00 am – 12:00 pm 

choose from one of two exceptional 

offerings 

Workshop: A Practical Guide to the 

S.A.M. Formula 

Workshop leader: Christian Thibault, KPMG LLP 

This workshop is a must-attend session for anyone 

working in or advising on financial institutions. The 

experienced workshop leaders will provide an insightful 

and practical approach to the very complex and often 

frustrating maze of calculations known as the Special 

Attribution Method (S.A.M.) formula. 

By utilizing a hands-on approach, this workshop will 

provide valuable knowledge and special access to 

experts in the field, so that you can get answers to your 

most urgent questions on this topic. 

When you leave this workshop you will have a better 

understanding and appreciation for the intricate nuances 

of the S.A.M. formula, and it will give you the confidence 

you need to perform the calculations accurately, and 

efficiently. 

OR 

Workshop: Effectively Managing the 

RITC Requirements 

Workshop leader: Jim Day, Ryan ULC 

As taxpayers struggle with how to accurately calculate 

and report RITCs, the CRA appears to have stepped up its 

enforcement activities, particularly when auditing periods 

in which recapture was required. As a result, numerous 

taxpayers have discovered (or will soon learn) that the RITC 

requirements can lead to a significant audit assessment. 

This workshop will take an in-depth look at the rules for 

RITCs, with an emphasis on exceptions to the recapture 

requirements, and provide practical advice on how to 

improve compliance and minimize potential sales tax 

liability exposure in this area. 

When you leave this workshop you will have a better 

understanding of the potential exposures created by the 

RITC requirements, as well as an effective strategy for 

managing the recapture process and minimizing audit 

risk in this area. 

   

     

       

          

  

  

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Registration Information and 

Conditions: 

Symposium Hotel: 

The Westin Ottawa 

11 Colonel By Drive 

Ottawa, Ontario K1N 9H4 

Phone (613) 560-7000 

The westin OTTAWA HOTEL INFORMATION: 

The Westin Ottawa is located in the heart of 

Ottawa. Attendees of the CICA’s Commodity 

Tax Symposium can benefit from special 

accommodation rates of $228 – Traditional Room, 

$278 – Deluxe Room (plus applicable taxes), 

Single/Double Occupancy, while quantities 

last. Call the hotel at 613-560-7000 or Westin 

Reservations 1-800-228-3000. To reserve 

your room online, visit the venue page at 

www.cpd.cica.ca/cts and click on the Westin 

Ottawa/Commodity Tax Symposium online 

reservation link. 

Hotel reservations are the responsibility of the 

participant. As rooms are subject to availability, 

we recommend you book as early as possible. The 

above rates are only effective until September 

7, 2012, and the hotel will often reach capacity 

months in advance. 

Cancellation policy 

If you are unable to attend the event for any 

reason, you may substitute, by arrangement with 

the Participant Coordinator, someone else from 

your organization, or, you may cancel up to 14 

calendar days prior to the Symposium start date 

for a full refund. Cancellations received within 

14 calendar days of the Symposium start date 

will be subject to a $150 administration fee (plus 

applicable taxes). 

PLEASE NOTE: All cancellations must be received 

in writing, either by mail to CICA Continuing 

Education, 277 Wellington Street West, Toronto, 

ON M6V 3H2, Attn: Liliia Dubko, Participant 

Coordinator, or faxed to (416) 204-3415, or 

emailed to registration@cica.ca. 

PROGRAM DISCLAIMER: 

The speakers, topics, program format and events 

are correct at the time of printing. If unforeseen 

circumstances occur, CICA reserves the right to 

alter or delete items from the program, or cancel 

the event and refund all registration fees. 

The 2012 Symposium 

Advisory Committee 

John Bain, KPMG LLP, Toronto 

Patrick Banham, TELUS, Burnaby 

Allan Gelkopf, Blake, Cassels & Graydon LLP, Toronto 

Sania Ilahi, Ernst & Young LLP, Toronto 

Maryse Janelle, Raymond Chabot Grant Thornton 

S.E.N.C.R.L., Montréal 

Michael Matthews, Deloitte & Touche LLP, Ottawa 

Eric Paton, PwC LLP, Toronto 

Michael Polanchek, Shell Canada Limited, Calgary 

Stefan Mihailovich, CICA, Toronto 

For a full range of CICA Continuing Education products and 

sponsorship information, visit the CA Learning Centre at 

www.calearningcentre.ca 

upcoming 

CICA Tax Programs 

TRANSFER PRICING 

• In-Depth Transfer Pricing Course Part I: E-Learning 

E-Learning launch in October 2012 

INDIRECT TAX 

• Advanced HST/GST: Cross-Border Transactions Course 

November 15-16, 2012, Toronto, ON 

• Advanced HST/GST: Public Sector Bodies Course 

November 19-20, 2012, Toronto, ON 

INCOME TAX 

• National Conference on Income Taxes 

September 12-13, 2012, Toronto, ON 

(Post-conference workshops September 14) 

10 




REGISTRATION FORM 

YES! I would like to attend the 2012 CICA Commodity Tax Symposium. Please register me for the following: 

m Symposium* only (October 1-2) $1,595 $________________ 

m Symposium* plus ONE half-day workshop (indicate selection below) $1,890 $________________ 

m Symposium* plus TWO half-day workshops (indicate selection below) $2,185 $________________ 

m ONE half-day workshop only – Symposium not included (indicate selection below) $595 $________________ 

m TWO half-day workshops – Symposium not included (indicate selection below) $1,190 $________________ 

Workshop Selection – Please Indicate: 

September 30 – 2:00pm-5:00pm: 

m Customs and Transfer Pricing: Improving Supply Chain Performance 

October 3 – 9:00am-12:00pm: (choose one only from this day) 

m A Practical Guide To The S.A.M. Formula 

m Effectively Managing the RITC Requirements 

Sub Total 

Plus 13% HST 

Total Payment 

$________________ 

$________________ 

$________________ 

*Symposium registration includes BONUS FREE post-conference CD-ROM (available approximately 6-8 weeks post-event) 

First Name (preferred)___________________________________________________________ 

Middle Initial(s)__________ 

Badge Name (If different than First Name)___________________________________________________________________ 

Surname_______________________________________________________________________________________________ 

I am a: m CA m Other Accounting Designation (please specify):______________________________________ 

m Lawyer m Other (please specify)__________________________________________________________ 

Title___________________________________________________________________________________________________ 

Firm/Employer__________________________________________________________________________________________ 

Department_____________________________________________________________________________________________ 

Business Address________________________________________________________________________________________ 

City_______________________________ Province______________________ Postal Code_________________________ 

Business Phone_____________________________________ Business Fax________________________________________ 

Email__________________________________________________________________________________________________ 

Special dietary or other requirements (needs, not preferences):__________________________________________________ 

______________________________________________________________________________________________________ 

PAYMENT: 

(Note – registration cannot be processed until payment is received.) 

m Cheque (payable to The Canadian Institute of Chartered Accountants) 

Credit Card: m Visa m MasterCard m AMEX 

Card No.____________________________________________ 

Expiry Date__________________________________________ 

Name of Cardholder___________________________________ 

YOU MUST HAVE AN ACCOUNT TO REGISTER 

Before you can register for a CICA event using one of the methods below, 

please ensure you have an active account and profile. Visit the CA Store 

at www.castore.ca and click on “my account” (top right-hand side), and 

either Login and ensure your profile information is current, or, create a 

profile if you do not have an account. 

Your priority event code: MC-B1 

WAYS TO REGISTER: 

Mail Registration Form 

AND PAYMENT to: 

CICA Continuing Education 

277 Wellington Street West, Toronto, ON M5V 3H2 

Fax Registration Form AND 

PAYMENT INFORMATION to: 

416-204-3415 

Attn: Liliia Dubko 

Register online at: 

www.cpd.cica.ca/CTS 

Register BY PHONE: 

416-651-5086 or toll-free 1-888-651-5086 

11

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