CBA Tax Law for Lawyers Conference
Presented by the CBA Taxation Law Section
June 1-6, 2025 | Pillar & Post | Niagara-on-the-Lake, ON
Agenda
June 1 | June 2 | June 3 | June 4 | June 5 | June 6
The CBA Tax Law for Lawyers Conference is developed by senior tax law specialists to assist junior tax specialists and non-specialists in the practical applications of Canadian tax law.
Who Should Attend? Tax and estate lawyers in their first five years of practice, as well as general practitioners, corporate lawyers and in-house counsel seeking a background in tax law issues.
Agenda Subject to Change
| TIME |
EVENT |
|
12:15 pm – 1:00 pm
|
Registration and Lunch
|
|
1:00 pm – 1:15 pm
|
Conference Welcome and Introduction
Speakers:
Ed Kroft, K.C., Bennett Jones LLP
Brian R. Carr, Thorsteinssons LLP (Toronto, ON)
|
|
1:15 pm – 2:30 pm
|
Statutory Interpretation
Speaker: Geoffrey Loomer, University of Victoria (Victoria, BC)
|
|
2:30 pm – 2:45 pm
|
Refreshment Break
|
|
2:45 pm – 3:45 pm
|
Choice of Business Vehicles
Speaker: Richard Lewin, Wildeboer Dellelce LLP (Toronto, ON)
|
|
3:45 pm – 4:00 pm
|
Refreshment Break
|
|
4:00 pm – 5:00 pm
|
Introduction to Tax Attributes
Speaker: Fred Purkey, McCarthy Tétrault (Montréal, QC)
|
|
5:00 pm – 6:30 pm
|
Case Study: A review of paid-up capital, stated capital, adjusted cost base and proceeds of disposition
Breakout 1 - Richard Lewin, Wildeboer Dellelce LLP (Toronto, ON)
Breakout 2 - Fred Purkey, McCarthy Tétrault (Montréal, QC)
Breakout 3 - Geoffrey Loomer, University of Victoria (Victoria, BC)
|
|
6:30 pm – 7:15 pm
|
Dinner
|
|
7:15 pm – 8:30 pm
|
GST and PST Issues Affecting Corporate Reorganizations, Business Sales and Partnerships
Speaker: W. Jack Millar, Millar Kreklewetz LLP (Toronto, ON)
|
| TIME |
EVENT |
|
7:00 am – 8:00 am
|
Breakfast
|
|
8:00 am – 9:15 am
|
Rollovers - Section 85
Speaker: Jerald M. Wortsman, Torys LLP (Toronto, ON)
|
|
9:15 am – 9:30 am
|
Refreshment Break
|
|
9:30 am – 10:45 am
|
Corporate Distributions
Speaker: Mark Brender, Osler, Hoskin & Harcourt LLP (Montréal, QC)
|
|
10:45 am – 11:00 am
|
Refreshment Break
|
|
11:00 am – 12:15 pm
|
Share Exchanges (Section 51, 85.1, 86, and 86.1)
Speaker: Christopher Anderson, Davies Ward Phillips & Vineberg LLP (Toronto, ON)
|
|
12:15 pm – 1:15 pm
|
Lunch
|
|
1:15 pm – 2:30 pm
|
Amalgamations and Wind-Ups
Speaker: Paul Stepak, Blake, Cassels & Graydon LLP (Toronto, ON)
|
|
2:30 pm – 2:40 pm
|
Refreshment Break
|
|
2:40 pm – 4:10 pm
|
Case Study: Section 85
Breakout 1 - Jeffrey Oldewening, McCarthy Tétrault LLP (Toronto,ON)
Breakout 2 - Paul Stepak, Blake, Cassels & Graydon LLP (Toronto, ON)
Breakout 3 - Christopher Anderson, Davies Ward Phillips & Vineberg LLP (Toronto, ON)
Breakout 4 - Jerald M. Wortsman, Torys LLP (Toronto, ON)
Breakout 5 - Mark Brender, Osler, Hoskin & Harcourt LLP (Montréal, QC)
|
|
4:10 pm – 4:20 pm
|
Refreshment Break
|
|
4:20 pm – 5:35 pm
|
Divisive Reorganizations
Speaker: Jeffrey Oldewening, McCarthy Tétrault LLP (Toronto, ON)
|
|
6:00 pm
|
Dinner
Free evening with optional wine tour and dinner. Shuttle for Wine Tour will depart from front entrance of the Hotel at 6:00 p.m. You must be registered for this prior to the conference.
|
| TIME |
EVENT |
|
7:00 am – 8:00 am
|
Breakfast
SPONSOR
|
|
8:00 am – 9:15 am
|
Financing Issues
Speakers:
Mark Meredith, Clark Wilson LLP (Vancouver, BC)
John Lorito, Stikeman Elliott LLP (Toronto, ON)
Jeffrey Trossman, Blake, Cassels & Graydon LLP (Toronto, ON)
|
|
9:15 am – 9:30 am
|
Refreshment Break
|
|
9:30 am –10:45 am
|
Financing Issues (continued)
|
|
10:45 am – 11:00 am
|
Refreshment Break
|
|
11:00 am – 12:15 pm
|
Financing Issues (continued)
|
|
12:15 pm – 1:00 pm
|
Lunch
|
|
1:00 pm – 2:00 pm
|
Purchase and Sale of a Business/Asset Sales
SPONSOR
Speaker: Wendi Crowe, Miller Thomson LLP (Edmonton, AB)
|
|
2:00 pm – 2:15 pm
|
Refreshment Break
|
|
2:15 pm – 3:15 pm
|
Purchase and Sale of a Business/Share Sales
SPONSOR
Speaker: Patrick McCay, McCarthy Tétrault LLP (Toronto, ON)
|
|
3:15 pm – 4:45 pm
|
Case Study: Purchase and Sale of a Business/Tax Issues in Documentation
Breakout 1 - Wendi Crowe, Miller Thomson LLP (Edmonton, AB)
Breakout 2 - Patrick McCay, McCarthy Tétrault LLP (Toronto, ON)
Breakout 3 - Geneviève Lille, McCarthy Tétrault LLP (Toronto, ON)
|
|
4:45 pm – 5:00 pm
|
Refreshment Break
|
|
5:00 pm – 6:15 pm
|
Partnerships
Speaker: Geneviève Lille, McCarthy Tétrault LLP (Toronto, ON)
|
|
6:15 pm – 7:15 pm
|
Dinner
|
| TIME |
EVENT |
|
7:00 am – 8:00 am
|
Breakfast
|
|
8:00 am – 9:15 am
|
Small Business Planning
Speakers:
Daren Baxter, McInnes Cooper (Halifax, NS)
Rahul Sharma, Fasken Martineau DuMoulin LLP (Toronto, ON)
|
|
9:15 am – 9:30 am
|
Refreshment Break
|
|
9:30 am – 10:30 am
|
Small Business Planning (continued)
|
|
10:30 am – 10:45 am
|
Refreshment Break
|
|
10:45 am – 12:00 pm
|
Tax Dispute Resolution I: Assessments, Appeals and Enforcement
Speaker: Ed Kroft, K.C., Bennett Jones LLP
|
|
12:00 pm – 1:15 pm
|
Lunch
|
|
1:15 pm – 2:15 pm
|
Appellate Practice in the Supreme Court of Canada
Speaker: The Honourable Marshall Rothstein, C.C., K.C., Osler, Hoskin & Harcourt LLP (Vancouver, BC)
|
|
2:15 pm – 2:30 pm
|
Refreshment Break
|
|
2:30 pm – 3:45 pm
|
Tax Dispute Resolution II: The Conduct of Tax Litigation
Speakers:
The Honourable Justice Randall Bocock, Tax Court of Canada (Ottawa, ON)
The Honourable Patrick Boyle, KPMG Law LLP (Toronto, ON)
Martha MacDonald, Torys LLP (Toronto, ON)
Modertor: Ed Kroft, K.C., Bennett Jones LLP
|
|
3:45 pm – 4:00 pm
|
Refreshment Break
|
|
4:00 pm – 6:15 pm
|
Practice Dilemmas: Solicitor - Client Privilege / Dealing with Investigations and Voluntary Disclosures / Civil Penalties / Ethical Issues
Speakers:
Brian R. Carr, Thorsteinssons LLP (Toronto, ON)
Ed Kroft, K.C., Bennett Jones LLP
Martha MacDonald, Torys (Toronto, ON)
|
|
6:15 pm – 7:45 pm
|
Dinner and Risk Management for Tax Advisors
Speakers:
Brian R. Carr, Thorsteinssons LLP (Toronto, ON)
Ed Kroft, K.C., Bennett Jones LLP
|
| TIME |
EVENT |
|
7:00 am – 8:00 am
|
Breakfast
|
|
8:00 am – 9:15 am
|
The General Anti-Avoidance Rule
Speakers:
Matthew Williams, Thorsteinssons LLP (Toronto, ON)
David Duff, University of British Columbia (Vancouver, BC)
Deen Olsen, Justice Canada, Tax Law Services Branch (Ottawa, ON)
|
|
9:15 am – 9:30 am
|
Refreshment Break
|
|
9:30 am – 10:30 am
|
The General Anti-Avoidance Rule (continued)
|
|
10:30 am – 10:45 am
|
Refreshment Break
|
|
10:45 am – 11:45 am
|
Non-Resident Trusts and Offshore Investment Fund Properties
Speaker: Brandon Wiener, Thorsteinssons LLP (Toronto, ON)
|
|
11:45 am – 12:45 pm
|
Lunch
SPONSOR
|
|
12:45 pm – 2:00 pm
|
Taxpayer Migration
Speaker: Colin Campbell, Faculty of Law, University of Western Ontario (London, ON)
|
|
2:00 pm – 2:15 pm
|
Refreshment Break
|
|
2:15 pm – 3:15 pm
|
Inbound Investment - Cross Border Issues
Speakers:
Christopher Steeves, Fasken Martineau DuMoulin LLP (Toronto, ON)
Carrie Smit, Goodmans LLP (Toronto, ON)
Amanda Heale, Osler, Hoskin & Harcourt LLP (Toronto, ON)
|
|
3:15 pm – 3:30 pm
|
Refreshment Break
|
|
3:30 pm – 4:30 pm
|
Inbound Investment - Cross Border Issues (continued)
|
|
4:30 pm – 4:45 pm
|
Refreshment Break
|
|
4:45 pm – 5:45 pm
|
Stock Incentive Plans and Other Equity Based Incentives
Speaker: Elizabeth Boyd, Blake, Cassels and Graydon LLP (Toronto, ON)
|
|
5:45 pm – 7:30 pm
|
Networking Reception
|
| TIME |
EVENT |
|
7:00 am – 8:00 am
|
Breakfast
|
|
8:00 am – 9:30 am
|
Life, Death and Taxes: Planning Strategies for the Final Exit
Speakers:
Catherine Brown, Faculty of Law, University of Calgary (Calgary, AB)
Joan E. Jung, Miller Thomson LLP (Toronto, ON)
Elena Hoffstein, Miller Thomson LLP (Toronto, ON)
|
|
9:30 am – 9:45 am
|
Refreshment Break
|
|
9:45 am – 11:00 am
|
Life, Death and Taxes: Planning Strategies for the Final Exit (continued)
|
|
11:00 am – 11:15 am
|
Refreshment Break
|
|
11:15 am – 12:15 pm
|
Outbound Investment - The Foreign Affiliate Rules
Speaker: Robert Raizenne, Osler, Hoskin & Harcourt LLP (Montréal, QC)
|
|
12:15 pm – 12:45 pm
|
Lunch
|
|
12:45 pm – 1:45 pm
|
Outbound Investment - The Foreign Affiliate Rules (continued)
|
|
1:45 pm
|
Closing Remarks
Speakers:
Ed Kroft, K.C., Bennett Jones LLP
Brian R. Carr, Thorsteinssons LLP (Toronto, ON)
|
|
