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