2024 Tax Policy Research Symposium

Waterloo Centre for Taxation in a Global Economy - University of Waterloo

Sponsored by Deloitte

Hybrid Delivery

Thursday, May 2, 2024

In-person Location: Vantage Venues, St. Andrew's Lounge - 150 King St. W. Toronto, ON.

Virtual Location: Zoom (link to be provided)

Morning: Research Papers

Timing Details
8:30 a.m. Welcome: Rob Jeffery (Partner, Deloitte) and Ken Klassen (Director, Tax Centre, University of Waterloo)
8:40 a.m.

Anxiety-driven decisions in aggressive tax planning

Speaker: Suzanne Paquette, Faculté des sciences de l'administration, Laval
Practitioner discussant: Silvia Jacinto, Deloitte
Academic discussant: Tisha King, University of Waterloo

What proportion of tax returns could the Canada Revenue Agency complete?

Speaker: Antoine Genest-Grégoir, École de gestion, Sherbrooke
Academic discussant: Alan Macnaughton, University of Waterloo

10:20 a.m. Break
10:40 a.m.

Did private country-by-country reporting affect international tax-motivate income shifting?

Speaker: Jillian Adams, School of Accounting and Finance, University of Waterloo
Academic discussant: Devan Mescall, Saskatchewan

The Mirage of Mobile Capital

Speaker: Wei Cui, Peter A. Allard School of Law, UBC
Practitioner discussants: Richard Marcovitz, Deloitte
Academic discussant: Ken Klassen, University of Waterloo

12:20 p.m. Lunch

Afternoon: Tax Policy Panel Discussion

Timing Details
2:00 p.m. Welcome and reminders
2:05 p.m.

The Tax Authority as Benefit Provider

Moderator: Ken Klassen

Panelists: Wayne Adams, Canadian Tax Foundation
Evelyn Forget, Max Rady College of Medicine, U Manitoba
Jennifer Robson, Political Management, Carleton U
additional panelists to be determined

The 2024 panel’s topic of tax authorities such as the CRA, as a benefits provider is informed by the growing responsibility assigned to the CRA for distributing benefits (e.g., COVID payments, etc.). This role extends beyond its more traditional roles as a revenue collector and information provider.

The panel will focus on the trade-offs of implementing such policies in practice, and, in particular, through the CRA. Through the discussion, participants should better understand the pros and cons of engaging CRA to provide benefits to low-income Canadians, and for other individual benefits' distribution (e.g., CAI, now CCR, payments). 

A break will occur around 3:30.

4:25 p.m. Concluding remarks

Previous Tax Policy Research Symposiums