11:00 am – 11:05 am

Welcome and Introduction

Speakers:
Nicole D’Aoust, Miller Thomson LLP (Toronto, ON)
Bryan Millman, Miller Thomson LLP (Vancouver, BC)

11:05 am – 11:50 am

SESSION 1(A): The Intersection of Statutory Law, Common Law and How They Interact With the Regulatory Environment
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This session will feature three 15 minute presentations followed by a panel discussion reflecting upon the sources of charity law, including the role and scope of authority of the courts, Finance, and CRA to evolve the common law, codify law, and regulate the charitable sector in Canada. How do the sources of charity law and regulation interact and for what purpose? What does it do well, and what are its shortcomings? What is the law of charity and the regulatory framework in Canada trying to achieve? What should it achieve now and in the future?

Speakers:
Adam Parachin, York University (Toronto, ON)
Kathy Chan, University of Victoria (Victoria, BC)
Robert Hayhoe, Miller Thomson LLP (Toronto, ON)

Moderator: Michael Blatchford, Miller Thomson LLP (Vancouver, BC)

11:50 am - 12:30 pm

Session 1(B): Panel Discussion Between Adam Parachin, Kathy Chan, and Robert Hayhoe, Moderated by Michael Blatchford
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12:30 pm - 1:00 pm

Break
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1:00 pm - 1:25 pm

SESSION 2(A): What’s New From the Charities Directorate, Award Presentations, Qualifying Disbursements, and Legislative Drafting 101

An update on the work of the Charities Directorate and its ongoing initiatives.

Speaker: Sharmila Khare, Director General, Canada Revenue Agency (Ottawa, ON)

1:25 pm - 2:05 pm

SESSION 2(B): Ideas and Perspectives on Qualifying Disbursements

This session will provide a brief overview of the qualifying disbursement rules and present new ideas and perspectives on CRA’s finalized administrative policy.

Speakers:
Terry Carter, Carters LLP (Orangeville, ON)
Heather Keachie, Gardiner Roberts LLP (Toronto, ON)

2:05 pm - 2:35 pm

SESSION 2(C): Legislative Drafting 101

In this presentation, André Scott from the Department of Finance will walk us through the legislative drafting process starting with a policy idea or directive up until draft legislation is introduced.

Speaker: André Scott, Tax Policy Officer, Personal Income Tax Division, Tax Policy Branch, Finance Canada (Ottawa, ON)

2:35 pm - 3:00 pm

Break
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3:00 pm - 3:40 pm

SESSION 3(A): Case Law Update

An update on noteworthy cases from 2023-2024.

Speakers:
Daniel Szeto, Norton Rose Fulbright Canada LLP (Vancouver, BC)
Jessica Recine, BLG LLP (Toronto, ON)
Gwenyth Stadig, Gowlings LLP (Kitchener-Waterloo, ON)

3:40 pm - 4:00 pm

SESSION 3(B): Alternative Minimum Tax (AMT) Update

An update on the status of the proposed AMT changes and impressions on the possible impacts on the charitable sector in Canada.

Speaker: Brenda Lee-Kennedy, PwC LLP (Toronto, ON)

4:00 pm - 4:30 pm

SESSION 3(C): Audit Update
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A primer on the process by which the CRA selects, carries out, and concludes audits of registered charities, together with strategies on working with clients to navigate the audit process.

Speakers:
Yvonne Chenier, Legal Counsel (Calgary AB)

4:30 pm - 4:35 pm

Closing Remarks

Speakers:
Nicole D’Aoust, Miller Thomson LLP (Toronto, ON)
Bryan Millman, Miller Thomson LLP (Vancouver, BC)