Agenda - February 5th, 2019

9:00

Welcome and Introduction by PBLI

9:05

Chairs' Welcome and Introduction

 

David J. Christian

Thorsteinssons LLP

 

Asif N. Abdulla

Thorsteinssons LLP

 

9:10

Common Corporate Rollovers

 

Asif N. Abdulla

Thorsteinssons LLP

 

  • Section 51
  • Section 85
  • Section 85.1
  • Section 86

 

10:10

Questions and Discussion

10:20

Refreshment Adjournment

10:35

Partnership Rollovers and Corporate Mergers

 

Cathie Brayley

Miller Thomson LLP

 

  • Partnership Rollovers: Section 97
  • Amalgamations: Section 87
  • Liquidations: Section 88

 

  11:25

Questions and Discussion

  11:35

Acquisitions of Control and Effective Use of Corporate Losses

 

Nick Smith

Legacy Tax + Trust Lawyers

 

  • The Rules Surrounding Acquisitions of Control
  • Stop-Loss Rules
  • Safe Income Strips

 

  12:20

Questions and Discussion

  12:30

Networking Lunch

   1:30

Anti-Avoidance Rules: Avoiding the Traps

 

David J. Christian

Thorsteinssons LLP

 

  • Section 84.1
  • Section 55(2)
  • Can the General Anti-Avoidance Rule Apply Past These Rules?

 

   2:20

Questions and Discussion

   2:30

Refreshment Adjournment

   2:45

Cross-Border and Non-Resident Considerations
 

Kirsten Kjellander

Borden Ladner Gervais LLP

 

  • Common Outbound Investment Structuring
  • Non-Resident Dispositions of Taxable Canadian Property

 

   3:35

Questions and Discussion

   3:45 Post-Mortem Reorganizations
 

Chris Ireland

PPI Advisory

 

  • Pipeline Planning
  • Loss Carry-Back Planning
  • Post-Mortem Utilization of Corporately Owned Life Insurance

 

4:30 Questions and Discussion
4:40 Chairs' Closing Remarks
4:45 Program Concludes