The 32nd AnnuAl CICA Commodity Tax Symposium · 2012. 7. 27. · Indirect Tax for Temporary Imports Paresh Shah, PwC LLP How to Win at the Federal Tax Game Mary Anne McMahon, Couzin

Announcing …

The 32nd AnnuAl

CICA Commodity Tax Symposium

PluS – Optional Workshops:

September 30 Customs and Transfer Pricing – Improving Supply Chain Performance followed by a Welcome Reception

October 3 Choose from two post-Symposium Workshops: A Practical Guide to the S.A.M. Formula, or Effectively Managing the R.I.T.C. Requirements

Millions of Canadians are facing drastic changes to their indirect tax system in 2013 – Join the debate: learn and explore how these changes will impact your clients and your business!

OCTObER 1-2, 2012 WESTIN OTTAWA HOTEL OTTAWA, ON

Special keynote address from Canada’s leading political panelists“The Insiders” Hear from the master class in Canadian politics: David Herle, Kathleen Monk, and Jaime Watt. These political insiders will provide an astonishing depth of political insight, while fending off partisan attacks from all sides.

SYMPOSIUM SPONSORS:

SYMPOSIUM EXHIBITORS:

http://www.thelavinagency.com/../speaker-david-herle.html

http://www.thelavinagency.com/../speaker-jaime-watt.html

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OCTOBeR 1-2, 2012 (OPTiOnAl WORkShOPS SePTemBeR 30 And OCTOBeR 3) • WeSTin OTTAWA hOTel • OTTAWA, On

CiCa Commodity Tax symposium

RegisTeR online aT: www.cpd.cica.ca/CTS2

CiCa Commodity Tax symposiumOCTOBeR 1-2, 2012 (OPTiOnAl WORkShOPS SePTemBeR 30 And OCTOBeR 3) • WeSTin OTTAWA hOTel • OTTAWA, On

PRE-SYMPOSIUM – SUNDAY, SEPTEMbER 30, 2012

1:00 – 2:00 n WORkShOP ReGiSTRATiOn

2:00 – 5:00 Workshop: Customs and Transfer Pricing – Improving Supply Chain PerformanceAlfred Zorzi and Sylvain Golsse, Ernst & Young LLP

4:30 – 7:00 n eARlY-BiRd ReGiSTRATiOn Registration Sponsored by:

n OPeninG WelCOme ReCePTiOn Reception Sponsored by:

DAY 1 – MONDAY, OCTObER 1, 2012

7:30 – 8:30 n ReGiSTRATiOn n COnTinenTAl BReAkFAST Registration Sponsored by:

n eXhiBiTS OPen

8:30 – 9:30 Keynote Address: The Insiders – CbC Political PanelistsDavid Herle, Kathleen Monk and Jaime Watt

9:30 – 10:30 QST Harmonization PanelModerated by: Shelley Smith, BDO Canada LLP and featuring Jean-Hugues Chabot, Ernst & Young LLP and Martin Gilbert, Bell Canada

10:30 – 11:00 COFFee BReAk n eXhiBiTS OPen Sponsored by:

11:00 – 12:00 Hot Topics in HST/GST Update on Financial Services John Bain, KPMG LLP

It’s All Greek to Me: Managing EU Indirect Tax Considerations Ulrika Laurence, PwC LLP

12:00 – 1:15 neTWORkinG lunCh Sponsored by:

Presentation of the Normand Guérin Award by Deloitte & Touche LLPand Update on GST Leaders’ Forum with Rosemary Anderson, Thorsteinssons LLP

1:15 – 2:15 GAAR: A Sales Tax Perspective David Robertson, Couzin Taylor LLP

2:15 – 2:30 ChAnGe BReAk

2:30 – 3:30 Update on ITC Entitlement As Determined by the CourtsBrent Murray, Wilson & Partners LLP

Cloud Computing: Indirect Tax ImplicationsMark Worrall, KPMG LLP

Energy Trading Alan Kenigsberg, Stikeman Elliott LLP


4:00 – 5:15 The Annual CRA RoundtableModerated by: Audrey Diamant, PwC LLP

5:15 Networking Reception Sponsored by:

DAY 2 – TUESDAY, OCTObER 2, 2012

7:30 – 8:30 n COnTinenTAl BReAkFAST n eXhiBiTS OPen

8:30 – 9:30 british Columbia’s March back to GST/PSTModerated by: Janice Roper, Deloitte & Touche LLP and featuring Patrick Banham, TELUS

9:30 – 10:30 Indirect Resolutions: The Road Less Travelled Jeffrey Love and Brandon Siegal, McCarthy Tétrault LLP


11:00 – 12:00 Further Down the Rabbit Hole: Arranging for Financial Services Michael Firth, PwC LLP

Update on Customs IssuesGreg Kanargelidis, Blake Cassels & Graydon LLP

Hot Topics in HST/GST (Repeat Session)

Ministère du Revenu du Québec – Sujets techniques de l’heureModerated by: Maryse Janelle, Raymond Chabot Grant Thornton, including: Martin Landry, Pierre-Simon Lindsay and Philippe Raymond MRQ(en français)

12:00 – 1:15 neTWORkinG lunCh

1:15 – 2:15 The Dirt on Commercial/ Real PropertyGarth Steele, Welch LLP

Does That Include Tax?Christina Zurowski, Veridical Tax Advisors Inc.

Public Sector bodies Update – Privately Speaking Michael Matthews, Deloitte & Touche LLP


2:30 – 3:30 Get a Grip on U.S. Sales and Use TaxesScott Steinbring, Grant Thornton LLP (Houston, Texas)

The Ins and Outs of Indirect Tax for Temporary ImportsParesh Shah, PwC LLP

How to Win at the Federal Tax Game Mary Anne McMahon, Couzin Taylor LLP


4:00 – 5:00 Commodity Tax Case Law Review Neil Bass, Fraser Milner Casgrain LLP with special guest the Honourable Donald Bowman, former Chief Justice of the Tax Court of Canada

POST-SYMPOSIUM – WEDNESDAY, OCTObER 3, 2012

8:00 – 9:00 n WORkShOP ReGiSTRATiOn n COnTinenTAl BReAkFAST

9:00 – 12:00 Workshop: A Practical Guide to the S.A.M. FormulaChristian Thibault, KPMG LLP

Workshop: Effectively Managing the RITC RequirementsJim Day, Ryan ULC

The Symposium information is correct at time of printing. For the most current information on agenda terms, speaker bios, sponsors, exhibitors etc., visit the Symposium web community at www.cpd.cica.ca/cts

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OCTOBeR 1-2, 2012 (OPTiOnAl WORkShOPS SePTemBeR 30 And OCTOBeR 3) • WeSTin OTTAWA hOTel • OTTAWA, On

CiCa Commodity Tax symposium

RegisTeR online aT: www.cpd.cica.ca/CTS2

CiCa Commodity Tax symposiumOCTOBeR 1-2, 2012 (OPTiOnAl WORkShOPS SePTemBeR 30 And OCTOBeR 3) • WeSTin OTTAWA hOTel • OTTAWA, On

PRE-SYMPOSIUM – SUNDAY, SEPTEMbER 30, 2012

1:00 – 2:00 n WORkShOP ReGiSTRATiOn

2:00 – 5:00 Workshop: Customs and Transfer Pricing – Improving Supply Chain PerformanceAlfred Zorzi and Sylvain Golsse, Ernst & Young LLP

4:30 – 7:00 n eARlY-BiRd ReGiSTRATiOn Registration Sponsored by:

n OPeninG WelCOme ReCePTiOn Reception Sponsored by:

DAY 1 – MONDAY, OCTObER 1, 2012

7:30 – 8:30 n ReGiSTRATiOn n COnTinenTAl BReAkFAST Registration Sponsored by:

n eXhiBiTS OPen

8:30 – 9:30 Keynote Address: The Insiders – CbC Political PanelistsDavid Herle, Kathleen Monk and Jaime Watt

9:30 – 10:30 QST Harmonization PanelModerated by: Shelley Smith, BDO Canada LLP and featuring Jean-Hugues Chabot, Ernst & Young LLP and Martin Gilbert, Bell Canada


11:00 – 12:00 Hot Topics in HST/GST Update on Financial Services John Bain, KPMG LLP

It’s All Greek to Me: Managing EU Indirect Tax Considerations Ulrika Laurence, PwC LLP

12:00 – 1:15 neTWORkinG lunCh Sponsored by:

Presentation of the Normand Guérin Award by Deloitte & Touche LLPand Update on GST Leaders’ Forum with Rosemary Anderson, Thorsteinssons LLP

1:15 – 2:15 GAAR: A Sales Tax Perspective David Robertson, Couzin Taylor LLP


2:30 – 3:30 Update on ITC Entitlement As Determined by the CourtsBrent Murray, Wilson & Partners LLP

Cloud Computing: Indirect Tax ImplicationsMark Worrall, KPMG LLP

Energy Trading Alan Kenigsberg, Stikeman Elliott LLP


4:00 – 5:15 The Annual CRA RoundtableModerated by: Audrey Diamant, PwC LLP

5:15 Networking Reception Sponsored by:

DAY 2 – TUESDAY, OCTObER 2, 2012

7:30 – 8:30 n COnTinenTAl BReAkFAST n eXhiBiTS OPen

8:30 – 9:30 british Columbia’s March back to GST/PSTModerated by: Janice Roper, Deloitte & Touche LLP and featuring Patrick Banham, TELUS

9:30 – 10:30 Indirect Resolutions: The Road Less Travelled Jeffrey Love and Brandon Siegal, McCarthy Tétrault LLP


11:00 – 12:00 Further Down the Rabbit Hole: Arranging for Financial Services Michael Firth, PwC LLP

Update on Customs IssuesGreg Kanargelidis, Blake Cassels & Graydon LLP

Hot Topics in HST/GST (Repeat Session)

Ministère du Revenu du Québec – Sujets techniques de l’heureModerated by: Maryse Janelle, Raymond Chabot Grant Thornton, including: Martin Landry, Pierre-Simon Lindsay and Philippe Raymond MRQ(en français)

12:00 – 1:15 neTWORkinG lunCh

1:15 – 2:15 The Dirt on Commercial/ Real PropertyGarth Steele, Welch LLP

Does That Include Tax?Christina Zurowski, Veridical Tax Advisors Inc.

Public Sector bodies Update – Privately Speaking Michael Matthews, Deloitte & Touche LLP


2:30 – 3:30 Get a Grip on U.S. Sales and Use TaxesScott Steinbring, Grant Thornton LLP (Houston, Texas)

The Ins and Outs of Indirect Tax for Temporary ImportsParesh Shah, PwC LLP

How to Win at the Federal Tax Game Mary Anne McMahon, Couzin Taylor LLP


4:00 – 5:00 Commodity Tax Case Law Review Neil Bass, Fraser Milner Casgrain LLP with special guest the Honourable Donald Bowman, former Chief Justice of the Tax Court of Canada

POST-SYMPOSIUM – WEDNESDAY, OCTObER 3, 2012

8:00 – 9:00 n WORkShOP ReGiSTRATiOn n COnTinenTAl BReAkFAST

9:00 – 12:00 Workshop: A Practical Guide to the S.A.M. FormulaChristian Thibault, KPMG LLP

Workshop: Effectively Managing the RITC RequirementsJim Day, Ryan ULC

The Symposium information is correct at time of printing. For the most current information on agenda terms, speaker bios, sponsors, exhibitors etc., visit the Symposium web community at www.cpd.cica.ca/cts

RegisteR online at: www.cpd.cica.ca/CTS 5

SeSSion DeScriptionS

OCTOBER 1-2, 2012 (OpTiOnal WORkshOps sEpTEmBER 30 and OCTOBER 3) • WEsTin OTTaWa hOTEl • OTTaWa, On


RegISTeR onlIne AT: www.cpd.cica.ca/CTs4

CICA Commodity Tax SymposiumOCTOBER 1-2, 2012 (OpTiOnal WORkshOps sEpTEmBER 30 and OCTOBER 3) • WEsTin OTTaWa hOTEl • OTTaWa, On

Pre-Symposium Workshop – Sunday, September 30, 2012

2:00 pM – 5:00 pM

Customs and Transfer Pricing: Improving Supply Chain PerformanceWorkshop leaders: Alfred Zorzi and Sylvain Golsse, Ernst & Young LLP

it is clear that international trade is critical to modern nations’ recovery from the current economic crisis. it is against such a backdrop that forward-thinking companies have inevitably moved supply chain planning and review projects to the top of their priority list.

This informative and insightful workshop, led by experienced transfer pricing and customs specialists, will shed light on the often misunderstood tenets of customs and transfer pricing planning within the tax efficient supply chain management (TesCM) framework. Companies that undertake supply chain review projects must appreciate that a failure to include a proper assessment of above-the-line taxes (e.g., Customs Duties, Value added Taxes (VaT), goods and services Taxes (gsT), and excise Taxes), may undermine the exercise and ultimately cost them dearly.

Practitioners attending this informative workshop will leave with a better understanding of the implications, risks and planning opportunities relating to TesCM projects.

4:30 pM Early-bird Registration and Networking Reception

Sponsored by:

get a head start on the proceedings by picking up your registration kit on sunday afternoon. Meet old friends, make new ones and network with colleagues at our Early-Bird Welcoming Reception.

day 1 – monday, October 1, 2012

7:30 aM – 8:30 aM RegisTRaTion anD ConTinenTal BReaKFasT / eXHiBiTs oPen

8:30 aM oPening KeYnoTe aDDRess

The Insiders, from CbC’s The National

David Herle, Kathleen Monk, and Jaime Watt will rip back the veil from the crowded political news cycle to make sense of the events that matter most to this country’s industries and citizens. They’re highly opinionated, yet refreshingly agreeable — and their engaging take on politics is catching on.

9:30 aM QST Harmonization PanelPanel moderated by Shelley Smith, BDO Canada LLP, and featuring Jean-Hugues Chabot, Ernst & Young LLP and Martin Gilbert, Bell Canada

leading experts from public practice and industry will provide detailed insights into the latest announcements on QsT harmonization, and face off against the biggest challenges facing its implementation and ongoing compliance. This session will provide you with the practical understanding needed to help manage the changing landscape in Quebec while minimizing the compliance risk to your business operations.

10:30 aM CoFFee BReaK / eXHiBiTs oPen

11:00 aM ConCURRenT sessions – CHoose one oF THRee:

Hot Topics in HST/GST

Join us for a perceptive discussion of the hottest topics in HsT/gsT over the past year! This session will cover several topics, each aimed to give HsT/gsT professionals an up-to-date view of the indirect tax landscape and of key issues that may be top of mind for you or your clients.

OR Update on Financial Services John Bain, KPMG LLP

Hear from a recognized expert in financial services, John Bain, as he dives into the latest issues being faced in this sector. John will walk you through this incredibly complex area of indirect tax, while pointing out important changes and nuances in the rules over the past 12 months that every practitioner needs to be aware of. When attendees leave this session, they will have been brought up to date on all the most important topics relating to financial services and indirect tax in Canada.

OR It’s All Greek to Me: Managing EU Indirect Tax Considerations Ulrika Laurence, PwC LLP

as Canadian companies expand their business ties deeper into europe, it becomes apparent that there are significant differences between the Canadian gsT/HsT system and european indirect taxation. These differences cannot be ignored as mistakes can trigger significant tax exposures and penalties. This session will help you and your clients defend against these exposures, discuss the circumstances where such taxes would be recoverable or even completely avoidable, and evaluate possible global indirect tax exposures relating to:

• services bought in through Canadian procurement centres

• services provided to international customers in the technology sector

• and the “new” eU taxation that is threatening to affect the international financial services sector

Who should attend?The symposium is for leading professionals who are serious about working in or advising businesses in the area of indirect taxation:

• Cas, lawyers, consultants and academics who research and advise in the areas of gsT, HsT, PsT, customs and trade, and other indirect taxes;

• senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments;

• CRa, Department of Finance and provincial ministry of finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes.

Join us in Ottawa to stay on the cutting edge of commodity taxation in Canada and to gather valuable insights on VAT issues from around the globe.

Key features and benefits:• leading experts and industry insiders will debate

the most recent and insightful issues on the pending QsT harmonization and B.C.’s march back to gsT/PsT

• groundbreaking session on Cloud Computing: indirect Tax implications

• Fascinating session on gaaR, from a sales tax perspective

• insightful commentary on the most important gsT, PsT and HsT cases over the last year, topped off with a brief appearance from the Honourable Donald Bowman

• Help clients expand overseas! Take an inside look at doing business in europe and how to manage european Union indirect tax issues.

• la séance en français, toujours très courue: TVQ modifiée – un point de vue de l’intérieur

• explore our optional pre-symposium, and two post-symposium workshops:- Customs and Transfer Pricing: improving

supply Chain Performance - a Practical guide to the s.a.M. Formula - effectively Managing the R.i.T.C. Requirements

• CPD Credits: Up to 22 hours.

For over 30 years, “the Symposium” has offered technical sessions developed to provide relevant and contemporary insights, opinions, interpretations and advice on risk management related to commodity taxation issues, and to provoke discussion and debate about policy direction.

Don’t miss our incredible lineup of plenary and concurrent sessions, delivered by the leading indirect tax professionals you know and love.









Pre-Symposium Workshop – Sunday, September 30, 2012

2:00 pM – 5:00 pM

Customs and Transfer Pricing: Improving Supply Chain PerformanceWorkshop leaders: Alfred Zorzi and Sylvain Golsse, Ernst & Young LLP

it is clear that international trade is critical to modern nations’ recovery from the current economic crisis. it is against such a backdrop that forward-thinking companies have inevitably moved supply chain planning and review projects to the top of their priority list.

This informative and insightful workshop, led by experienced transfer pricing and customs specialists, will shed light on the often misunderstood tenets of customs and transfer pricing planning within the tax efficient supply chain management (TesCM) framework. Companies that undertake supply chain review projects must appreciate that a failure to include a proper assessment of above-the-line taxes (e.g., Customs Duties, Value added Taxes (VaT), goods and services Taxes (gsT), and excise Taxes), may undermine the exercise and ultimately cost them dearly.

Practitioners attending this informative workshop will leave with a better understanding of the implications, risks and planning opportunities relating to TesCM projects.

4:30 pM Early-bird Registration and Networking Reception

Sponsored by:

get a head start on the proceedings by picking up your registration kit on sunday afternoon. Meet old friends, make new ones and network with colleagues at our Early-Bird Welcoming Reception.

day 1 – monday, October 1, 2012

7:30 aM – 8:30 aM RegisTRaTion anD ConTinenTal BReaKFasT / eXHiBiTs oPen

8:30 aM oPening KeYnoTe aDDRess

The Insiders, from CbC’s The National

David Herle, Kathleen Monk, and Jaime Watt will rip back the veil from the crowded political news cycle to make sense of the events that matter most to this country’s industries and citizens. They’re highly opinionated, yet refreshingly agreeable — and their engaging take on politics is catching on.

9:30 aM QST Harmonization PanelPanel moderated by Shelley Smith, BDO Canada LLP, and featuring Jean-Hugues Chabot, Ernst & Young LLP and Martin Gilbert, Bell Canada

leading experts from public practice and industry will provide detailed insights into the latest announcements on QsT harmonization, and face off against the biggest challenges facing its implementation and ongoing compliance. This session will provide you with the practical understanding needed to help manage the changing landscape in Quebec while minimizing the compliance risk to your business operations.


11:00 aM ConCURRenT sessions – CHoose one oF THRee:

Hot Topics in HST/GST

Join us for a perceptive discussion of the hottest topics in HsT/gsT over the past year! This session will cover several topics, each aimed to give HsT/gsT professionals an up-to-date view of the indirect tax landscape and of key issues that may be top of mind for you or your clients.

OR Update on Financial Services John Bain, KPMG LLP

Hear from a recognized expert in financial services, John Bain, as he dives into the latest issues being faced in this sector. John will walk you through this incredibly complex area of indirect tax, while pointing out important changes and nuances in the rules over the past 12 months that every practitioner needs to be aware of. When attendees leave this session, they will have been brought up to date on all the most important topics relating to financial services and indirect tax in Canada.

OR It’s All Greek to Me: Managing EU Indirect Tax Considerations Ulrika Laurence, PwC LLP

as Canadian companies expand their business ties deeper into europe, it becomes apparent that there are significant differences between the Canadian gsT/HsT system and european indirect taxation. These differences cannot be ignored as mistakes can trigger significant tax exposures and penalties. This session will help you and your clients defend against these exposures, discuss the circumstances where such taxes would be recoverable or even completely avoidable, and evaluate possible global indirect tax exposures relating to:

• services bought in through Canadian procurement centres

• services provided to international customers in the technology sector

• and the “new” eU taxation that is threatening to affect the international financial services sector

Who should attend?The symposium is for leading professionals who are serious about working in or advising businesses in the area of indirect taxation:

• Cas, lawyers, consultants and academics who research and advise in the areas of gsT, HsT, PsT, customs and trade, and other indirect taxes;

• senior executives and other professionals who lead internal commodity tax groups in industry and not-for-profit environments;

• CRa, Department of Finance and provincial ministry of finance representatives charged with policy and compliance initiatives relating to sales taxes and other indirect taxes.

Join us in Ottawa to stay on the cutting edge of commodity taxation in Canada and to gather valuable insights on VAT issues from around the globe.

Key features and benefits:• leading experts and industry insiders will debate

the most recent and insightful issues on the pending QsT harmonization and B.C.’s march back to gsT/PsT

• groundbreaking session on Cloud Computing: indirect Tax implications

• Fascinating session on gaaR, from a sales tax perspective

• insightful commentary on the most important gsT, PsT and HsT cases over the last year, topped off with a brief appearance from the Honourable Donald Bowman

• Help clients expand overseas! Take an inside look at doing business in europe and how to manage european Union indirect tax issues.

• la séance en français, toujours très courue: TVQ modifiée – un point de vue de l’intérieur

• explore our optional pre-symposium, and two post-symposium workshops:- Customs and Transfer Pricing: improving

supply Chain Performance - a Practical guide to the s.a.M. Formula - effectively Managing the R.i.T.C. Requirements

• CPD Credits: Up to 22 hours.

For over 30 years, “the Symposium” has offered technical sessions developed to provide relevant and contemporary insights, opinions, interpretations and advice on risk management related to commodity taxation issues, and to provoke discussion and debate about policy direction.

Don’t miss our incredible lineup of plenary and concurrent sessions, delivered by the leading indirect tax professionals you know and love.










12:00 pM neTWoRKing lUnCH

Presentation of the Normand Guérin Award Sponsored by

and Update on GST Leaders’ Forum with Rosemary Anderson, Thorsteinssons LLP

1:15 pM GAAR: A Sales Tax PerspectiveDavid Robertson, Couzin Taylor LLP

in the past decade, a plethora of cases have been issued by the courts in the income tax context transforming the general anti-avoidance Rule from a little-used provision to a relatively common basis for assessments and a significant concern for any tax planning. This session will:

• review the indirect tax statutes that include a gaaR and those that do not

• look at foreign cases and compare how other countries have used similar statutes

• survey the case law to date considering and applying gaaR in a gsT/HsT and indirect tax context, and

• examine the CRa’s administrative policies and procedures with respect to when it will apply the gaaR in a sales tax context.

at the end of this session, attendees will understand the principles and circumstances in which gaaR may be applied, and identify when gaaR should be of concern in a sales tax context.

2:15 pM CHange BReaK

2:30 pM ConCURRenT sessions – CHoose one oF THRee:

Update on ITC Entitlement as Determined by the CourtsBrent Murray, Wilson & Partners LLP

With the supreme Court of Canada’s hearing of the City of Calgary case, Brent will provide an exciting update from his award winning 2009 paper, “iTC entitlements as Determined by the Courts”. This updated paper looks at the conditions that must be satisfied by an iTC claimant in order to claim an iTC. The eTa also contains a variety of deeming rules which may impact a registrant’s ability to claim iTCs. The focus of the session will be to provide a road map to iTC claims with a particular emphasis on the extensive body of jurisprudence dealing with iTC entitlements and the specific principles that have been developed from the case law.

OR Cloud Computing: Indirect Tax Implications Mark Worrall, KPMG LLP

learn about the groundbreaking implications of cloud computing and indirect taxation from Mark Worrall. Mark will introduce this revolutionary topic and help you understand what this new technology means to you and your businesses, while tackling the tough questions on how it impacts your sales tax systems.

OR Energy TradingAlan Kenigsberg, Stikeman Elliott LLP

The objective of this session will be to explain the gsT/HsT, customs, excise and provincial tax consequences involved in the trading of energy-related products such as electricity, natural gas, and gasoline/fuel in Canada. some of the technical topics that will be addressed are: domestic purchase and sales of energy, treatment of energy futures and derivatives, consignment, drop-shipment, customs, and taxes applicable to the buying and selling of electricity in ontario.

When you leave this session, you will have a better understanding of how gsT/HsT, customs, excise and provincial taxes apply to supplies of energy in Canada.

3:30 pM CoFFee BReaK / eXHiBiTs oPen

4:00 pM The Annual CRA RoundtableModerated by: Audrey Diamant, PwC LLP

senior government representatives from CRa have been invited by CiCa to give a timely report on the policy initiatives of the day and an update on the administrative and practical issues that have arisen over the last year. always one of the most popular features of the symposium, it provides the CRa and participants a much-needed chance to communicate with each other, and to help build a better understanding of current issues and important initiatives.

5:15 pM neTWoRKing ReCePTion

day 2 – Tuesday, October 2, 2012

7:30 aM – 8:30 aM ConTinenTal BReaKFasT / eXHiBiTs oPen

8:30 aM british Columbia’s March back to GST/PSTPanel moderated by Janice Roper, Deloitte & Touche LLP, and featuring Patrick Banham, TELUS

Businesses and practitioners in B.C. and across Canada have been on the edge of their seats for the past several years, waiting and hoping for some clarity on the HsT/gsT/PsT situation. With last year’s election raising almost as many questions as it did answers, Canadians are desperately trying to find some stable ground. With only months to go before the transition back to gsT/PsT is complete, join experts Janice Roper and Patrick Banham, as they help you navigate the obstacles and opportunities that this transition is creating.

9:30 aM Indirect Resolutions: The Road Less TravelledJeffrey Love and Brandon Siegal, McCarthy Tétrault LLP

Have an unresolved sales tax dispute with appeals? Hear from Jeffrey love and Brandon siegal (former Department of Justice, Crown counsel) as they explore in a pragmatic and insightful manner the multiple roads to success using non-traditional dispute resolution available both inside and outside the Tax Court of Canada. Topics will include judicial review of ministerial decisions or inaction, summary judgments, when and how to seek rectification or remission orders, and how to strategically use the Tax Court to resolve your appeals through pre-trial conferences, references under sections 310 and 311 of the Excise Tax Act and the use of the informal procedure for large gsT appeals.


11:00 aM ConCURRenT sessions – CHoose one oF FoUR:

Further Down the Rabbit Hole: Arranging for Financial ServicesMichael Firth, PwC LLP

The 2010 federal budget finally brought into force the new imported services rules for financial services, effective from november 2005, and the revised rules on “arranging for”, effective from December 2009. Both devices have now seen action in CRa audits, in addition to being considered by gsT registrants as to their effect. This session will review areas where the treatment of services has changed, in some cases surprisingly. The objective is to assist delegates in keeping up to date on the two shifting margins between exemption and taxation, and legislative and administrative determination.

OR Update on Customs Issues Greg Kanargelidis, Blake Cassels & Graydon LLP

Hear from a recognized expert of customs and international trade, greg Kanargelidis, as he describes and deciphers recent important developments in these areas. The focus of the session will be on providing insight in the area of customs, including the aMPs customs penalty regime and a presentation on recent Federal Court jurisprudence on aMPs. The session will also include a review of legislative and regulatory changes that are of greatest importance to commodity tax practitioners.

OR Hot Topics in HST/GST (repeat session)

Join us for a perceptive discussion of the hottest topics in HsT/gsT over the past year! This session will cover several topics, each aimed to give HsT/gsT professionals an up-to-date view of the indirect tax landscape and of key issues that may be top of mind for you, or your clients.

OR Ministère du revenu du Québec TVQ modifiée – un point de vue de l’intérieur (en français)La table ronde sera animée par Maryse Janelle, de Raymond Chabot, Grant Thornton, SENCRL, avec : Martin Landry, Pierre-Simon Lindsay et Philippe Raymond, MRQ

les conférenciers adresseront diverses questions soulevées dans le cadre de la mise en œuvre de la TVQ modifiée d’un point de vue technique et administratif. Des sujets tels que le paiement de la TVQ par les gouvernements, le retrait de la TPs de l’assiette fiscale de la TVQ, et le changement du taux de taxe seront adressés. la discussion sera ensuite orientée vers l’impact du passage du statut de détaxé à exonéré pour les services financiers et l’administration de la TVQ pour les institutions Financières Désignées Particulières par l’agence du revenu du Canada. les représentants de l’agence du Revenu du Québec nous présenterons un point de vue de l’intérieur sur le sujet en exposant les défis qu’ils ont dû adresser, les questions soulevées et les différentes discussions avec l’agence du revenu du Canada dans ce contexte.










Presentation of the Normand Guérin Award Sponsored by

and Update on GST Leaders’ Forum with Rosemary Anderson, Thorsteinssons LLP

1:15 pM GAAR: A Sales Tax PerspectiveDavid Robertson, Couzin Taylor LLP

in the past decade, a plethora of cases have been issued by the courts in the income tax context transforming the general anti-avoidance Rule from a little-used provision to a relatively common basis for assessments and a significant concern for any tax planning. This session will:

• review the indirect tax statutes that include a gaaR and those that do not

• look at foreign cases and compare how other countries have used similar statutes

• survey the case law to date considering and applying gaaR in a gsT/HsT and indirect tax context, and

• examine the CRa’s administrative policies and procedures with respect to when it will apply the gaaR in a sales tax context.

at the end of this session, attendees will understand the principles and circumstances in which gaaR may be applied, and identify when gaaR should be of concern in a sales tax context.



Update on ITC Entitlement as Determined by the CourtsBrent Murray, Wilson & Partners LLP

With the supreme Court of Canada’s hearing of the City of Calgary case, Brent will provide an exciting update from his award winning 2009 paper, “iTC entitlements as Determined by the Courts”. This updated paper looks at the conditions that must be satisfied by an iTC claimant in order to claim an iTC. The eTa also contains a variety of deeming rules which may impact a registrant’s ability to claim iTCs. The focus of the session will be to provide a road map to iTC claims with a particular emphasis on the extensive body of jurisprudence dealing with iTC entitlements and the specific principles that have been developed from the case law.

OR Cloud Computing: Indirect Tax Implications Mark Worrall, KPMG LLP

learn about the groundbreaking implications of cloud computing and indirect taxation from Mark Worrall. Mark will introduce this revolutionary topic and help you understand what this new technology means to you and your businesses, while tackling the tough questions on how it impacts your sales tax systems.

OR Energy TradingAlan Kenigsberg, Stikeman Elliott LLP

The objective of this session will be to explain the gsT/HsT, customs, excise and provincial tax consequences involved in the trading of energy-related products such as electricity, natural gas, and gasoline/fuel in Canada. some of the technical topics that will be addressed are: domestic purchase and sales of energy, treatment of energy futures and derivatives, consignment, drop-shipment, customs, and taxes applicable to the buying and selling of electricity in ontario.

When you leave this session, you will have a better understanding of how gsT/HsT, customs, excise and provincial taxes apply to supplies of energy in Canada.


4:00 pM The Annual CRA RoundtableModerated by: Audrey Diamant, PwC LLP

senior government representatives from CRa have been invited by CiCa to give a timely report on the policy initiatives of the day and an update on the administrative and practical issues that have arisen over the last year. always one of the most popular features of the symposium, it provides the CRa and participants a much-needed chance to communicate with each other, and to help build a better understanding of current issues and important initiatives.

5:15 pM neTWoRKing ReCePTion

day 2 – Tuesday, October 2, 2012

7:30 aM – 8:30 aM ConTinenTal BReaKFasT / eXHiBiTs oPen

8:30 aM british Columbia’s March back to GST/PSTPanel moderated by Janice Roper, Deloitte & Touche LLP, and featuring Patrick Banham, TELUS

Businesses and practitioners in B.C. and across Canada have been on the edge of their seats for the past several years, waiting and hoping for some clarity on the HsT/gsT/PsT situation. With last year’s election raising almost as many questions as it did answers, Canadians are desperately trying to find some stable ground. With only months to go before the transition back to gsT/PsT is complete, join experts Janice Roper and Patrick Banham, as they help you navigate the obstacles and opportunities that this transition is creating.

9:30 aM Indirect Resolutions: The Road Less TravelledJeffrey Love and Brandon Siegal, McCarthy Tétrault LLP

Have an unresolved sales tax dispute with appeals? Hear from Jeffrey love and Brandon siegal (former Department of Justice, Crown counsel) as they explore in a pragmatic and insightful manner the multiple roads to success using non-traditional dispute resolution available both inside and outside the Tax Court of Canada. Topics will include judicial review of ministerial decisions or inaction, summary judgments, when and how to seek rectification or remission orders, and how to strategically use the Tax Court to resolve your appeals through pre-trial conferences, references under sections 310 and 311 of the Excise Tax Act and the use of the informal procedure for large gsT appeals.


11:00 aM ConCURRenT sessions – CHoose one oF FoUR:

Further Down the Rabbit Hole: Arranging for Financial ServicesMichael Firth, PwC LLP

The 2010 federal budget finally brought into force the new imported services rules for financial services, effective from november 2005, and the revised rules on “arranging for”, effective from December 2009. Both devices have now seen action in CRa audits, in addition to being considered by gsT registrants as to their effect. This session will review areas where the treatment of services has changed, in some cases surprisingly. The objective is to assist delegates in keeping up to date on the two shifting margins between exemption and taxation, and legislative and administrative determination.

OR Update on Customs Issues Greg Kanargelidis, Blake Cassels & Graydon LLP

Hear from a recognized expert of customs and international trade, greg Kanargelidis, as he describes and deciphers recent important developments in these areas. The focus of the session will be on providing insight in the area of customs, including the aMPs customs penalty regime and a presentation on recent Federal Court jurisprudence on aMPs. The session will also include a review of legislative and regulatory changes that are of greatest importance to commodity tax practitioners.

OR Hot Topics in HST/GST (repeat session)

Join us for a perceptive discussion of the hottest topics in HsT/gsT over the past year! This session will cover several topics, each aimed to give HsT/gsT professionals an up-to-date view of the indirect tax landscape and of key issues that may be top of mind for you, or your clients.

OR Ministère du revenu du Québec TVQ modifiée – un point de vue de l’intérieur (en français)La table ronde sera animée par Maryse Janelle, de Raymond Chabot, Grant Thornton, SENCRL, avec : Martin Landry, Pierre-Simon Lindsay et Philippe Raymond, MRQ

les conférenciers adresseront diverses questions soulevées dans le cadre de la mise en œuvre de la TVQ modifiée d’un point de vue technique et administratif. Des sujets tels que le paiement de la TVQ par les gouvernements, le retrait de la TPs de l’assiette fiscale de la TVQ, et le changement du taux de taxe seront adressés. la discussion sera ensuite orientée vers l’impact du passage du statut de détaxé à exonéré pour les services financiers et l’administration de la TVQ pour les institutions Financières Désignées Particulières par l’agence du revenu du Canada. les représentants de l’agence du Revenu du Québec nous présenterons un point de vue de l’intérieur sur le sujet en exposant les défis qu’ils ont dû adresser, les questions soulevées et les différentes discussions avec l’agence du revenu du Canada dans ce contexte.










The Dirt on Commercial/Real PropertyGarth Steele, Welch LLP

This session will focus on recent, important developments, and issues commonly encountered by indirect tax practitioners in the areas of commercial and real property. garth will walk through the myriad of practical issues faced by this sector, while providing insightful feedback and resourceful solutions that you and your clients will benefit from. Topics covered include:

• valuation of retirement homes for self-assessment purposes

• solar panels and the sale of electricity back to the province

• sale of non-residential land and buildings by individuals

and more!

OR Does That Include Tax?Christina Zurowski, Veridical Tax Advisors Inc.

The reality is: to remain competitive in today’s economy, providing both business and retail customers with rebates, volume rebates or other incentives, is a fact of life. Charge backs and fees to suppliers who have not met time or other commitments are increasingly the norm, as are incentives (coupons) geared towards end consumers via social media and the internet. This session will provide a detailed review of the Canadian commodity tax implications related to these adjustments, payments/charges between suppliers and customers, including end consumers such as incentives, promotion allowances, rebates, and other miscellaneous charges from customers to suppliers. The session will help you identify and manage the commodity tax issues related to these types of transactions within your organization.

OR Public Sector bodies Update – Privately Speaking Michael Matthews, Deloitte & Touche LLP

For over 20 years, the public sector has confronted some of the most complex and complicated indirect tax rules facing any industry group. This session will discuss the key indirect tax issues confronting public sector entities by examining the five major segments comprising of the public sector – health care, higher education, local government, non-for-profit organizations and charities. Particular focus will be placed on real challenges and some practical solutions that are unique for each type of public sector segment. Join in on this “private conversation” to hear what is really happening in the public sector environment as it continues to struggle with the complexities of gsT/HsT and QsT.



Get a Grip on U.S. Sales and Use TaxesScott Steinbring, Grant Thornton LLP (Houston, Texas)

scott will utilize his vast experience as a partner in grant Thornton’s Houston office, to help Canadian businesses and practitioners understand the myriad of U.s. sales and Use Tax obligations that are often triggered by entering (even temporarily) the U.s. He will discuss issues such as leasing of assets and performing services in the U.s., and what constitutes nexus within a state. Furthermore, scott will summarize the most recent changes to important legislation, and provide an update on relevant U.s. case law.

OR The Ins and Outs of Indirect Tax for Temporary Imports Paresh Shah, PwC LLP

The rules regarding the application of gsT/HsT, PsT/QsT and customs duty to goods imported into Canada on a temporary basis are fragmented, partly relying on Excise Tax Act provisions and partly on provisions in the Customs Act and the tariff. This presentation will provide a guide as to when and under what conditions goods imported temporarily may obtain full or partial relief of customs duty and taxes, including goods imported for temporary use in Canada, goods in transit, conveyances used in international commerce, goods imported for repair, for processing re-export and goods re-exported without further processing.

OR How to Win at the Federal Tax GameMary Anne McMahon, Couzin Taylor LLP

over the life of a tax file there may come a time when things seem to be at an impasse – when officials seem to be physically incapable of understanding a straightforward issue or unwilling to take steps necessary to correct a simple error. While these situations are often frustrating, sometimes they are a function of the fact that we are talking to the wrong person, or seeking a remedy that is simply beyond the authority of someone to grant. This session will help you better understand the players at the table and help provide you with the tools to create an effective working relationship with the CRa and its federal partners in the “Tax game”.


4:00 pM Commodity Tax Case Law ReviewNeil Bass and the Honourable Donald Bowman, Fraser Milner Casgrain LLP

This session will inform symposium participants of recent important developments in commodity tax jurisprudence, including on-going appeals to monitor, and highlight the practical significance and possible application of new case law. attendees will gain a better understanding of important new, affirmed and pending commodity tax jurisprudence on fundamental issues, and of how those decisions are likely to be relevant in various practical circumstances.

Optional Post-Symposium Workshops – Wednesday, October 3, 2012

9:00 aM – 12:00 pM

CHoose FRoM one oF TWo eXCePTional oFFeRings

Workshop: A Practical Guide to the S.A.M. FormulaWorkshop leader: Christian Thibault, KPMG LLP

This workshop is a must-attend session for anyone working in or advising on financial institutions. The experienced workshop leaders will provide an insightful and practical approach to the very complex and often frustrating maze of calculations known as the special attribution Method (s.a.M.) formula.

By utilizing a hands-on approach, this workshop will provide valuable knowledge and special access to experts in the field, so that you can get answers to your most urgent questions on this topic.

When you leave this workshop you will have a better understanding and appreciation for the intricate nuances of the s.a.M. formula, and it will give you the confidence you need to perform the calculations accurately, and efficiently.

OR Workshop: Effectively Managing the RITC RequirementsWorkshop leader: Jim Day, Ryan ULC

as taxpayers struggle with how to accurately calculate and report RiTCs, the CRa appears to have stepped up its enforcement activities, particularly when auditing periods in which recapture was required. as a result, numerous taxpayers have discovered (or will soon learn) that the RiTC requirements can lead to a significant audit assessment.

This workshop will take an in-depth look at the rules for RiTCs, with an emphasis on exceptions to the recapture requirements, and provide practical advice on how to improve compliance and minimize potential sales tax liability exposure in this area.

When you leave this workshop you will have a better understanding of the potential exposures created by the RiTC requirements, as well as an effective strategy for managing the recapture process and minimizing audit risk in this area.

© 2

012

Erns

t & Y

oung

LLP

All

Righ

ts R

eser

ved.

We’re here to help you make the leap – and take off! Learn how we can help you take control of your indirect taxes and grow your business at ey.com/ca/IndirectTax.

See More | Growth

You can fly.Can you soar?

We’ll help.

We’re raising the bar(s).

Introducing:

VERIDICAL TAX ADVISORS INC.

C O M P R E H E N S I V E S A L E S T A X A D V I C E

Toronto | New York

w w w . v e r i d i c a l t a x . c o m 647.930.3072 800.433.5466

❙❙❙

Comprehensive

Responsive

Practical

ve·rid·i·cal adj 1. truthful; veracious.

2. corresponding to facts; real; actual; genuine.

[ vә-ˈri-di-kәl ]









The Dirt on Commercial/Real PropertyGarth Steele, Welch LLP

This session will focus on recent, important developments, and issues commonly encountered by indirect tax practitioners in the areas of commercial and real property. garth will walk through the myriad of practical issues faced by this sector, while providing insightful feedback and resourceful solutions that you and your clients will benefit from. Topics covered include:

• valuation of retirement homes for self-assessment purposes

• solar panels and the sale of electricity back to the province

• sale of non-residential land and buildings by individuals

and more!

OR Does That Include Tax?Christina Zurowski, Veridical Tax Advisors Inc.

The reality is: to remain competitive in today’s economy, providing both business and retail customers with rebates, volume rebates or other incentives, is a fact of life. Charge backs and fees to suppliers who have not met time or other commitments are increasingly the norm, as are incentives (coupons) geared towards end consumers via social media and the internet. This session will provide a detailed review of the Canadian commodity tax implications related to these adjustments, payments/charges between suppliers and customers, including end consumers such as incentives, promotion allowances, rebates, and other miscellaneous charges from customers to suppliers. The session will help you identify and manage the commodity tax issues related to these types of transactions within your organization.

OR Public Sector bodies Update – Privately Speaking Michael Matthews, Deloitte & Touche LLP

For over 20 years, the public sector has confronted some of the most complex and complicated indirect tax rules facing any industry group. This session will discuss the key indirect tax issues confronting public sector entities by examining the five major segments comprising of the public sector – health care, higher education, local government, non-for-profit organizations and charities. Particular focus will be placed on real challenges and some practical solutions that are unique for each type of public sector segment. Join in on this “private conversation” to hear what is really happening in the public sector environment as it continues to struggle with the complexities of gsT/HsT and QsT.



Get a Grip on U.S. Sales and Use TaxesScott Steinbring, Grant Thornton LLP (Houston, Texas)

scott will utilize his vast experience as a partner in grant Thornton’s Houston office, to help Canadian businesses and practitioners understand the myriad of U.s. sales and Use Tax obligations that are often triggered by entering (even temporarily) the U.s. He will discuss issues such as leasing of assets and performing services in the U.s., and what constitutes nexus within a state. Furthermore, scott will summarize the most recent changes to important legislation, and provide an update on relevant U.s. case law.

OR The Ins and Outs of Indirect Tax for Temporary Imports Paresh Shah, PwC LLP

The rules regarding the application of gsT/HsT, PsT/QsT and customs duty to goods imported into Canada on a temporary basis are fragmented, partly relying on Excise Tax Act provisions and partly on provisions in the Customs Act and the tariff. This presentation will provide a guide as to when and under what conditions goods imported temporarily may obtain full or partial relief of customs duty and taxes, including goods imported for temporary use in Canada, goods in transit, conveyances used in international commerce, goods imported for repair, for processing re-export and goods re-exported without further processing.

OR How to Win at the Federal Tax GameMary Anne McMahon, Couzin Taylor LLP

over the life of a tax file there may come a time when things seem to be at an impasse – when officials seem to be physically incapable of understanding a straightforward issue or unwilling to take steps necessary to correct a simple error. While these situations are often frustrating, sometimes they are a function of the fact that we are talking to the wrong person, or seeking a remedy that is simply beyond the authority of someone to grant. This session will help you better understand the players at the table and help provide you with the tools to create an effective working relationship with the CRa and its federal partners in the “Tax game”.


4:00 pM Commodity Tax Case Law ReviewNeil Bass and the Honourable Donald Bowman, Fraser Milner Casgrain LLP

This session will inform symposium participants of recent important developments in commodity tax jurisprudence, including on-going appeals to monitor, and highlight the practical significance and possible application of new case law. attendees will gain a better understanding of important new, affirmed and pending commodity tax jurisprudence on fundamental issues, and of how those decisions are likely to be relevant in various practical circumstances.

Optional Post-Symposium Workshops – Wednesday, October 3, 2012

9:00 aM – 12:00 pM

CHoose FRoM one oF TWo eXCePTional oFFeRings

Workshop: A Practical Guide to the S.A.M. FormulaWorkshop leader: Christian Thibault, KPMG LLP

This workshop is a must-attend session for anyone working in or advising on financial institutions. The experienced workshop leaders will provide an insightful and practical approach to the very complex and often frustrating maze of calculations known as the special attribution Method (s.a.M.) formula.

By utilizing a hands-on approach, this workshop will provide valuable knowledge and special access to experts in the field, so that you can get answers to your most urgent questions on this topic.

When you leave this workshop you will have a better understanding and appreciation for the intricate nuances of the s.a.M. formula, and it will give you the confidence you need to perform the calculations accurately, and efficiently.

OR Workshop: Effectively Managing the RITC RequirementsWorkshop leader: Jim Day, Ryan ULC

as taxpayers struggle with how to accurately calculate and report RiTCs, the CRa appears to have stepped up its enforcement activities, particularly when auditing periods in which recapture was required. as a result, numerous taxpayers have discovered (or will soon learn) that the RiTC requirements can lead to a significant audit assessment.

This workshop will take an in-depth look at the rules for RiTCs, with an emphasis on exceptions to the recapture requirements, and provide practical advice on how to improve compliance and minimize potential sales tax liability exposure in this area.

When you leave this workshop you will have a better understanding of the potential exposures created by the RiTC requirements, as well as an effective strategy for managing the recapture process and minimizing audit risk in this area.

© 2

012

Erns

t & Y

oung

LLP

All

Righ

ts R

eser

ved.

We’re here to help you make the leap – and take off! Learn how we can help you take control of your indirect taxes and grow your business at ey.com/ca/IndirectTax.

See More | Growth

You can fly.Can you soar?

We’ll help.

We’re raising the bar(s).

Introducing:

VERIDICAL TAX ADVISORS INC.

C O M P R E H E N S I V E S A L E S T A X A D V I C E

Toronto | New York

w w w . v e r i d i c a l t a x . c o m 647.930.3072 800.433.5466

❙❙❙

Comprehensive

Responsive

Practical

ve·rid·i·cal adj 1. truthful; veracious.

2. corresponding to facts; real; actual; genuine.

[ vә-ˈri-di-kәl ]

RegisteR online at: www.cpd.cica.ca/CTS10


11

CiCa Commodity Tax symposiumOCTOBER 1-2, 2012 (OpTiOnal WORkshOps sEpTEmBER 30 and OCTOBER 3) • WEsTin OTTaWa hOTEl • OTTaWa, On

First name (preferred) __________________________________________________________ Middle initial(s) _________

Badge name (if different than First name)___________________________________________________________________

surname ______________________________________________________________________________________________

i am a: m Ca m other accounting Designation (please specify): _____________________________________

m lawyer m other (please specify) _________________________________________________________

Title __________________________________________________________________________________________________

Firm/employer _________________________________________________________________________________________

Department ____________________________________________________________________________________________

Business address _______________________________________________________________________________________

City ______________________________ Province _____________________ Postal Code ________________________

Business Phone ____________________________________ Business Fax _______________________________________

email _________________________________________________________________________________________________

special dietary or other requirements (needs, not preferences): _________________________________________________

______________________________________________________________________________________________________

REGISTRATION FORM

YOU MUST HAVE AN ACCOUNT TO REGISTER

Before you can register for a CiCa event using one of the methods below, please ensure you have an active account and profile. Visit the Ca store at www.castore.ca and click on “my account” (top right-hand side), and either login and ensure your profile information is current, or, create a profile if you do not have an account.

PAYMENT:(Note – registration cannot be processed until payment is received.)

m Cheque (payable to The Canadian Institute of Chartered Accountants)

Credit Card: m Visa m MasterCard m aMeX

Card no. ___________________________________________

expiry Date _________________________________________

name of Cardholder __________________________________

YES! i would like to attend the 2012 CICA Commodity Tax Symposium. Please register me for the following:

m symposium* only (october 1-2) $1,595 $ _______________

m symposium* plus one half-day workshop (indicate selection below) $1,890 $ _______________

m symposium* plus TWo half-day workshops (indicate selection below) $2,185 $ _______________

m one half-day workshop only – Symposium not included (indicate selection below) $595 $ _______________

m TWo half-day workshops – Symposium not included (indicate selection below) $1,190 $ _______________

Sub Total $ _______________

Plus 13% HsT $ _______________

Total Payment $ _______________

*Symposium registration includes BONUS FREE post-conference CD-ROM (available approximately 6-8 weeks post-event)

Workshop Selection – Please Indicate:

September 30 – 2:00pm-5:00pm:

m Customs and Transfer Pricing: improving supply Chain Performance

October 3 – 9:00am-12:00pm: (choose one only from this day)

m a Practical guide To The s.a.M. Formula

m effectively Managing the RiTC Requirements

Mail RegiSTRaTion FoRM anD payMenT To:

CICA Continuing Education 277 Wellington Street West, Toronto, ON M5V 3H2

Fax RegiSTRaTion FoRM anD payMenT inFoRMaTion To:

416-204-3415 Attn: Liliia Dubko

RegiSTeR online aT:

www.cpd.cica.ca/CTS

RegiSTeR by pHone:

416-651-5086 or toll-free 1-888-651-5086

WAYS TO REGISTER:

upcomingCiCa TaX PRogRaMs

TRAnSFeR PRiC inG

• In-DepthTransferPricingCoursePartI:E-Learning E-Learning launch in October 2012

indiReCT TAX

• AdvancedHST/GST:Cross-BorderTransactionsCourse November 15-16, 2012, Toronto, ON

• AdvancedHST/GST:PublicSectorBodiesCourse November 19-20, 2012, Toronto, ON

inCOme TAX

• NationalConferenceonIncomeTaxes September 12-13, 2012, Toronto, ON

(Post-conference workshops September 14)

Registration information and Conditions:

SYmPOSium hOTel:

The Westin ottawa 11 Colonel By Drive ottawa, ontario K1n 9H4 Phone (613) 560-7000

The WeSTin OTTAWA hOTel inFORmATiOn:

The Westin ottawa is located in the heart of ottawa. attendees of the CiCa’s Commodity Tax symposium can benefit from special accommodation rates of $228 – Traditional Room, $278 – Deluxe Room (plus applicable taxes), single/Double occupancy, while quantities last. Call the hotel at 613-560-7000 or Westin Reservations 1-800-228-3000. To reserve your room online, visit the venue page at www.cpd.cica.ca/cts and click on the Westin ottawa/Commodity Tax symposium online reservation link.

Hotel reservations are the responsibility of the participant. as rooms are subject to availability, we recommend you book as early as possible. The above rates are only effective until september 7, 2012, and the hotel will often reach capacity months in advance.

CAnCellATiOn POliCY

if you are unable to attend the event for any reason, you may substitute, by arrangement with the Participant Coordinator, someone else from your organization, or, you may cancel up to 14 calendar days prior to the symposium start date for a full refund. Cancellations received within 14 calendar days of the symposium start date will be subject to a $150 administration fee (plus applicable taxes).

Please noTe: all cancellations must be received in writing, either by mail to CiCa Continuing education, 277 Wellington street West, Toronto, on M6V 3H2, attn: liliia Dubko, Participant Coordinator, or faxed to (416) 204-3415, or emailed to [email protected].

PROGRAm diSClAimeR:

The speakers, topics, program format and events are correct at the time of printing. if unforeseen circumstances occur, CiCa reserves the right to alter or delete items from the program, or cancel the event and refund all registration fees.

For a full range of CICAContinuingEducationproducts and sponsorship information, visit the CA Learning Centre at

www.calearningcentre.ca

JohnBain, KPMG LLP, Toronto

PatrickBanham, TELUS, Burnaby

AllanGelkopf, Blake, Cassels & Graydon LLP, Toronto

SaniaIlahi, Ernst & Young LLP, Toronto

MaryseJanelle, Raymond Chabot Grant Thornton S.E.N.C.R.L., Montréal

MichaelMatthews, Deloitte & Touche LLP, Ottawa

EricPaton, PwC LLP, Toronto

MichaelPolanchek, Shell Canada Limited, Calgary

StefanMihailovich, CICA, Toronto

The 2012 Symposium AdviSORY COmmiTTee

Your priority event code: MC-b1

http://www.cpd.cica.ca/cts

http://www.calearningcentre.ca

RegisteR online at: www.cpd.cica.ca/CTS10


11

CiCa Commodity Tax symposiumOCTOBER 1-2, 2012 (OpTiOnal WORkshOps sEpTEmBER 30 and OCTOBER 3) • WEsTin OTTaWa hOTEl • OTTaWa, On

First name (preferred) __________________________________________________________ Middle initial(s) _________

Badge name (if different than First name)___________________________________________________________________

surname ______________________________________________________________________________________________

i am a: m Ca m other accounting Designation (please specify): _____________________________________

m lawyer m other (please specify) _________________________________________________________

Title __________________________________________________________________________________________________

Firm/employer _________________________________________________________________________________________

Department ____________________________________________________________________________________________

Business address _______________________________________________________________________________________

City ______________________________ Province _____________________ Postal Code ________________________

Business Phone ____________________________________ Business Fax _______________________________________

email _________________________________________________________________________________________________

special dietary or other requirements (needs, not preferences): _________________________________________________

______________________________________________________________________________________________________

REGISTRATION FORM

YOU MUST HAVE AN ACCOUNT TO REGISTER

Before you can register for a CiCa event using one of the methods below, please ensure you have an active account and profile. Visit the Ca store at www.castore.ca and click on “my account” (top right-hand side), and either login and ensure your profile information is current, or, create a profile if you do not have an account.

PAYMENT:(Note – registration cannot be processed until payment is received.)

m Cheque (payable to The Canadian Institute of Chartered Accountants)

Credit Card: m Visa m MasterCard m aMeX

Card no. ___________________________________________

expiry Date _________________________________________

name of Cardholder __________________________________

YES! i would like to attend the 2012 CICA Commodity Tax Symposium. Please register me for the following:

m symposium* only (october 1-2) $1,595 $ _______________

m symposium* plus one half-day workshop (indicate selection below) $1,890 $ _______________

m symposium* plus TWo half-day workshops (indicate selection below) $2,185 $ _______________

m one half-day workshop only – Symposium not included (indicate selection below) $595 $ _______________

m TWo half-day workshops – Symposium not included (indicate selection below) $1,190 $ _______________

Sub Total $ _______________

Plus 13% HsT $ _______________

Total Payment $ _______________

*Symposium registration includes BONUS FREE post-conference CD-ROM (available approximately 6-8 weeks post-event)

Workshop Selection – Please Indicate:

September 30 – 2:00pm-5:00pm:

m Customs and Transfer Pricing: improving supply Chain Performance

October 3 – 9:00am-12:00pm: (choose one only from this day)

m a Practical guide To The s.a.M. Formula

m effectively Managing the RiTC Requirements

Mail RegiSTRaTion FoRM anD payMenT To:

CICA Continuing Education 277 Wellington Street West, Toronto, ON M5V 3H2

Fax RegiSTRaTion FoRM anD payMenT inFoRMaTion To:

416-204-3415 Attn: Liliia Dubko

RegiSTeR online aT:

www.cpd.cica.ca/CTS

RegiSTeR by pHone:

416-651-5086 or toll-free 1-888-651-5086

WAYS TO REGISTER:

upcomingCiCa TaX PRogRaMs

TRAnSFeR PRiC inG

• In-DepthTransferPricingCoursePartI:E-Learning E-Learning launch in October 2012

indiReCT TAX

• AdvancedHST/GST:Cross-BorderTransactionsCourse November 15-16, 2012, Toronto, ON

• AdvancedHST/GST:PublicSectorBodiesCourse November 19-20, 2012, Toronto, ON

inCOme TAX

• NationalConferenceonIncomeTaxes September 12-13, 2012, Toronto, ON

(Post-conference workshops September 14)

Registration information and Conditions:

SYmPOSium hOTel:

The Westin ottawa 11 Colonel By Drive ottawa, ontario K1n 9H4 Phone (613) 560-7000

The WeSTin OTTAWA hOTel inFORmATiOn:

The Westin ottawa is located in the heart of ottawa. attendees of the CiCa’s Commodity Tax symposium can benefit from special accommodation rates of $228 – Traditional Room, $278 – Deluxe Room (plus applicable taxes), single/Double occupancy, while quantities last. Call the hotel at 613-560-7000 or Westin Reservations 1-800-228-3000. To reserve your room online, visit the venue page at www.cpd.cica.ca/cts and click on the Westin ottawa/Commodity Tax symposium online reservation link.

Hotel reservations are the responsibility of the participant. as rooms are subject to availability, we recommend you book as early as possible. The above rates are only effective until september 7, 2012, and the hotel will often reach capacity months in advance.

CAnCellATiOn POliCY

if you are unable to attend the event for any reason, you may substitute, by arrangement with the Participant Coordinator, someone else from your organization, or, you may cancel up to 14 calendar days prior to the symposium start date for a full refund. Cancellations received within 14 calendar days of the symposium start date will be subject to a $150 administration fee (plus applicable taxes).

Please noTe: all cancellations must be received in writing, either by mail to CiCa Continuing education, 277 Wellington street West, Toronto, on M6V 3H2, attn: liliia Dubko, Participant Coordinator, or faxed to (416) 204-3415, or emailed to [email protected].

PROGRAm diSClAimeR:

The speakers, topics, program format and events are correct at the time of printing. if unforeseen circumstances occur, CiCa reserves the right to alter or delete items from the program, or cancel the event and refund all registration fees.

For a full range of CICAContinuingEducationproducts and sponsorship information, visit the CA Learning Centre at

www.calearningcentre.ca

JohnBain, KPMG LLP, Toronto

PatrickBanham, TELUS, Burnaby

AllanGelkopf, Blake, Cassels & Graydon LLP, Toronto

SaniaIlahi, Ernst & Young LLP, Toronto

MaryseJanelle, Raymond Chabot Grant Thornton S.E.N.C.R.L., Montréal

MichaelMatthews, Deloitte & Touche LLP, Ottawa

EricPaton, PwC LLP, Toronto

MichaelPolanchek, Shell Canada Limited, Calgary

StefanMihailovich, CICA, Toronto

The 2012 Symposium AdviSORY COmmiTTee

Your priority event code: MC-b1

http://www.cpd.cica.ca/cts

http://www.calearningcentre.ca

Documents

The 32nd AnnuAl CICA Commodity Tax Symposium · 2012. 7. 27. · Indirect Tax for Temporary Imports Paresh Shah, PwC LLP How to Win at the Federal Tax Game Mary Anne McMahon, Couzin