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

Session Descriptions
CICA Commodity Tax Symposium
OCTOBER 1-2, 2012 (Optional Workshops September 30 and October 3) • WESTIN OTTAWA HOTEL • OTTAWA, ON
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
Register online at: www.cpd.cica.ca/CTS