Agenda - February 5th, 2019

   9:00

Welcome and Introduction by PBLI

   9:05

Chairs' Welcome and Introduction

 

Asif Abdulla

Thorsteinssons LLP

 

David J. Christian

Thorsteinssons LLP

 

   9:10

Case Law Update

 

Michelle Moriartey

Legay Tax + Trust Lawyers

 

  • A review of recent decisions about tax compliance and avoidance

 

   9:45

Questions and Discussion

   9:55

TOSI Compliance Planning Part 1: Estate Freezes

 

Michael Coburn

Fasken Martineau DuMoulin LLP

 

  • TOSI update: Rules and CRA guidance
  • Structuring estate freezes in the post-TOSI world

 

  10:55

Questions and Discussion

  11:05

Refreshment Adjournment

  11:20

TOSI Compliance Planning Part 2: Planning for the End

 

Asif Abdulla

Thorsteinssons LLP

 

  • TOSI and post-mortem planning
  • TOSI and divorce
  • General TOSI planning ideas

 

  12:20

Questions and Discussion

  12:30

Networking Lunch

   1:30

Risk Avoidance in Pipeline Planning

 

David J. Christian

Thorsteinssons LLP

 

  • Capital gains and s. 55(2)
  • Surplus stripping and s. 84.1
  • Safe income strategies

 

   2:20

Questions and Discussion

   2:30

Refreshment Adjournment

   2:45

The General Anti-Avoidance Rule
 

Bill S. Maclagan, Q.C.

Blake, Cassels & Graydon LLP

 

  • CRA audit trends
  • Challenges to planned transactions
  • Litigating GAAR challenges

 

   3:35

Questions and Discussion

   3:45 Real Property and Commoditiess Tax Anti-Avoidance
 

Terry Barnett

Thorsteinssons LLP

 

  • Property transfer tax - Avoidance Rules
  • Speculation / Vacancy tax - Avoidance Rules
  • GST / PST - Avoidance Rules

 

   4:35 Questions and Discussion
   4:45 Chairs' Closing Remarks 
   4:50 Program Concludes