Agenda - December 3rd, 2013

  9:00

Welcome and Introduction

 

David J. Christian, Thorsteinssons LLP

  9:05

Refresher on Corporate Taxation

 

Luke W. Mlynarczyk, Legacy Tax + Trust Lawyers

 
  • Basics of corporate taxation
  • Taxation of distributions
  • Integration

  9:45

Questions and Discussion

  9:55

Common Corporate Rollovers

 

Mark Chartrand, Borden Ladner Gervais LLP

 
  • Section 51
  • Section 85
  • Section 85.1
  • Section 86
  • Non-resident considerations

10:45

Questions and Discussion

10:55

Refreshment Adjournment

11:10

Partnership Rollovers and Corporate Mergers

 

Parveen B. Karsan, Koffman Kalef LLP

 
  • Partnership rollovers: Section 97
  • Amalgamations: Section 87
  • Liquidations: Section 88
  • Non-resident considerations

11:50

Questions and Discussion

12:00

Networking Luncheon

  1:15

Acquisitions of Control and Effective Use of Corporate Losses

 

Nicholas P. Smith, Legacy Tax + Trust Lawyers

 
  • The rules surrounding acquisitions of control
  • Stop-loss rules

  1:50

Questions and Discussion

  2:00

Anti-Avoidance Rules: Avoiding the Traps

 

David J. Christian, Thorsteinssons LLP
Steven Cook, Thorsteinssons LLP
Alexander Demner, Thorsteinssons LLP

 
  • Section 84.1
  • Section 55(2)
  • The General Anti-Avoidance Rule
  • Fraudulent conveyance issues

  3:30

Questions and Discussion

  3:40

Refreshment Adjournment

  3:50

Rectification: Fixing Past Mistakes

 

Timothy W. Clarke

 
  • What is rectification?
  • When is rectification available in the tax context?
  • The Department of Justice’s Rectification Committee: To notify or not to notify?

  4:30

Questions and Discussion

  4:40

Chair’s Closing Remarks

  4:45

Forum Concludes