2023 Symposium Tax Rules for a Modern World - Canada's GAAR and Mandatory Disclosure Rules
Toronto, May 4 (Hybrid)
Panel: “Tax rules for a modern world - Canada’s GAAR and mandatory disclosure rules”
Moderator: Andy Bauer (Tax Centre, University of Waterloo)
Panelists:
- Bruce Ball (CPA Canada, Toronto)
- Rob Jeffery (Deloitte, Halifax)
- Preetika Joshi (McGill University, accounting)
- Kevin Milligan (University of British Columbia, economics)
- Erin Towery (University of Georgia, accounting)
Canadian Tax Foundation Update
Heather Evans (Executive Director CEO, Canadian Tax Foundation)
2022 Symposium - Second Pillar of Wisdom? Ado about a Global Minimum Tax
Online – May 9-10
Panel: Second Pillar of Wisdom? Much Ado about a Global Minimum Tax
Moderator: Ken Klassen (Director, Tax Centre, University of Waterloo)
Panelists:
- Albert Baker (Deloitte, Toronto)
- T.J. Atwood (University of Arkansas)
- David Duff (University of British Columbia)
- Johnny Tang (Harvard University)
Canadian Tax Foundation Update
Heather Evans (Executive Director CEO, Canadian Tax Foundation)
Papers Presented:
Taxes and takeovers: Evidence from private negotiations during tax reform
Presenter: Alex Edwards (Accounting, University of Toronto)
Practice discussant: Nelson Whitmore (Deloitte)
Academic discussant: Devan Mescall (Accounting, University of Saskatchewan)
The Simple Analytics of the Reform of Employee Stock Option Taxation
Presenter: Amin Mawani (Accounting and Health Policy, York University)
Practice discussant: Amelie Desrochers (Deloitte)
Academic discussant: Michael Veall (Economics, McMaster University)
The Deterrence Effect of Cross-Border Monitoring: Evidence from Foreign Tax Authority Enforcement
Presenter: Anh Vuong Persson (Accounting, University of Illinois at Urbana-Champaign)
Deloitte discussant: Practice discussant: Charles Taylor (Deloitte)
Academic discussant: Andrew Bauer (Accounting, University of Waterloo)
2019 Symposium - Taxation of Global Digital Commerce
Toronto, May 9-10
Panel: "Taxation of Global Digital Commerce"
Moderator: Andrew Bauer, University of Waterloo
Panelists:
- Albert Baker (Global Tax Policy Leader, Deloitte, Toronto)
- Allison Christians (law, McGill University)
- Art Cockfield (law, Queen’s University)
- Wei Cui (law, UBC)
Canadian Tax Foundation Update
Heather Evans, Executive Director CEO, Canadian Tax Foundation
Papers Presented:
Evaluating Canadian Tax Remission Orders: A Debt Relief Vehicle for Taxpayers
Presenter: Samuel Singer (law, Thompson Rivers University)
Academic Discussant: Colin Campbell (law, Western University)
Practitioner Discussant: Amanda Doucette, Stevenson Hood Thornton Beaubier (law firm), Saskatoon
A Reflection on Tax Work and the Nature of Tax Expertise: Mapping the Tax Field for Researchers, Educators and the Profession
Presenter: Till-Arne Hahn (accounting, Queen’s University)
Academic Discussant: Sally Gunz (law and accounting, University of Waterloo)
Deloitte Discussant: Shawn Porter, Deloitte, Toronto
Taxation in the Age of Smart Contracts
Presenter: Allison Christians (law, McGill University)
Academic Discussant: Carl MacArthur (law, Western University)
Practitioner Discussant: Aaron Grinhaus, Grinhaus Law Firm, Toronto
The Relation between Book-Tax Conformity and Earnings Quality: The Role of Accruals in Taxable Income
Presenter: Kaishu Wu (accounting, University of Waterloo)
Academic Discussant: Suzanne Paquette (accounting, Laval University)
Deloitte Discussant: Andrew Oldham, Deloitte, Toronto
Carbon Tax Shifts and the Revenue-Neutrality Dilemma
Presenter: Rory Gillis (law, University of Toronto
Academic Discussant: Frances Woolley (economics, Carleton University)
Deloitte Discussant: Scott Legree, Deloitte, Ottawa
2018 Symposium - Tax Policy Aspects of Blockchain and Cryptocurrency
Toronto, May 3-4
Panel: "Tax Policy Aspects of Blockchain and Cryptocurrency”
Moderator: Ben Alarie (law: University of Toronto)
Panelists:
- Ian Caines (law: Blake, Cassels Graydon, Toronto)
- Louis Gagon (finance: Queen’s University)
- Alexia Hefti (Deloitte, Toronto)
- John Lennard (law: Davies, Montreal)
Canadian Tax Foundation Update
Heather Evans, Executive Director CEO, Canadian Tax Foundation
Papers Presented:
The efficiency cost of dividend taxation: a new approach and estimates for Canada
Presenter: Michael Smart (economics, University of Toronto)
Academic Discussant: Ken McKenzie, University of Calgary
Deloitte Discussant: Charles Taylor, Deloitte, Toronto and Calgary
The intersection of government post-secondary education funding and securities regulation
Presenter: Gail Henderson (law, Queen’s University
Academic Discussant: Christine Neill (economics, Wilfrid Laurier University)
Does country by country reporting deter tax avoidance and income shifting? Evidence from capital requirements directive IV
Presenter: Preetika Joshi (accounting, York University)
Academic discussant: Devan Mescall (accounting, University of Saskatchewan)
Deloitte discussant: Inna Golodniuk, Deloitte, Toronto
Electing into a value-added tax: survey evidence from Ontario microentrepreneurs
Presenter: Emily Ann Satterthwaite (law, University of Toronto)
Academic Discussant: Mitchell Stein, Western University
Deloitte Discussant: Danny Cisterna, Deloitte, Toronto
The Canadian Retail Market for Marijuana: Estimating Tax Revenue Implications
Presenters: Anindya Sen (economics, University of Waterloo) and Rosalie Wyonch (C. D. Howe Institute)
Academic Discussant: Michael Veall (economics, McMaster University)
Deloitte Discussant: Christy MacDonald, Deloitte, Kitchener
2017 Symposium - Offshore Tax Compliance and Evasion
Toronto May 11-12
Panel: "Offshore Tax Compliance and Evasion"
Moderator: Joanne Magee, York University
Panelists:
Larry Chapman, former executive director CEO, Canadian Tax Foundation
- David Chodikoff, Miller Thomson LLP, Toronto (formerly of the Department of Justice, Ottawa)
- Art Cockfield, Faculty of Law, Queen's University
- Shawn Porter, Deloitte, Toronto
Reflections on the life of my brother, Tim Edgar (co-organizer of the Symposium, 2004-2015)
Vicki Edgar
Reflections on the Commission's 2016 Final Report
Bev Dahlby (Economics, University of Calgary and Chair, BC
Canadian Tax Foundation Update
Heather Evans, CEO, Canadian Tax Foundation
Papers Presented:
Income shifting and the cost of incorporation
Presenter: Alisa Tazhitdinova (economics, McMaster University)
Discussant: Nabil Annabi, Dept. of Finance, Ottawa
Deloitte Discussant: John Huston, Deloitte, Toronto.
Taxation without information: The Institutional foundations of modern tax collection
Presenter: Wei Cui (law, UBC)
Academic Discussant: Alan Macnaughton, University of Waterloo
Deloitte Discussant: Richard Marcovitz, Deloitte, Toronto
Does stock price crash risk subside when the IRS imposes stricter corporate tax enforcement?
Presenter: Andrew M. Bauer (Accounting, University of Waterloo)
Academic Discussant: Jeffrey Callen, University of Toronto
Deloitte Discussant: Chris Watt Bickley, Deloitte, Ottawa
Implicit corporate taxes, investment, and income shifting
Presenter: Kevin S. Markle (Accounting, University of Iowa)
Academic Discussant: Robin Broadway, Queen's University
Deloitte Discussant: Charles Taylor, Deloitte, Calgary
Assessing BEPS: Origins, Standards, and Responses
Presenter: Allison Christians (Law, McGill University)
Academic Discussant: Jinyan Li, York University
Deloitte Discussant: Albert Baker, Deloitte, Toronto
2016 Symposium - Stock Options and Equity-linked Compensation
Toronto, May 16-17
Panel: “Stock Options and Equity-linked Compensation”
Moderator: Alan Macnaughton University of Waterloo
Panelists:
- Andrew Bird, Tepper School of Business, Carnegie Mellon University
- Alister Boyes, Australian Taxation Office
- Victor Fleischer, School of Law, University of San Diego
- Sofia Johan, Schulich School of Business, York University
- Charles Taylor, Deloitte, Calgary
New Developments at the Canadian Tax Foundation
Larry Chapman (Canadian Tax Foundation)
Papers Presented:
The Devolution of the Revolution: Taxation of High Incomes in a Federation
Presenter: Michael Smart (University of Toronto)
Academic Discussant: Carl MacArthur (Western University)
Deloitte Discussant: Heather Evans, Deloitte Toronto
Estimating Elasticities of Taxable Income: Canadian Evidence from the Tax on Income (TONI) Reform of 2000/2001
Presenter: Scott Legree (University of Waterloo)
Academic Discussant: Michael Veall (McMaster University)
Deloitte Discussant: Christy MacDonald, Deloitte Kitchener
Eroding Taxpayer Privacy: FATCA and Sharing Information with Police
Presenter: Saul Templeton (University of Calgary)
Academic discussant: Alan Macnaughton (University of Waterloo)
Deloitte Discussant: Ranvir Chana, Deloitte Toronto
The Effects of Interpersonal Fairness, Informational Fairness and Delay on Taxpayers’ Compliance Intentions
Presenter: Jonathan Farrar (Ryerson University)
Academic Discussant: Marion Steele (University of Guelph)
Deloitte Discussant: Karen Wilkinson, Deloitte Kitchener
Alpha: Labor is the New Capital
Presenter: Victor Fleischer (University of San Diego),
Academic Discussant: Lisa Philipps (York University)
Deloitte Discussant: Shawn Porter, Deloitte Toronto
2015 Symposium - Interest and Other Financing Payments: The OECD's BEPS Action 4
Toronto, June 1-2
Panel: "Interest and Other Financing Payments: The OECD's BEPS Action 4"
Moderator: Ken Klassen, University of Waterloo
Panelists:
- Albert Baker, Global Tax Policy Leader, Deloitte, Toronto
- Jennifer Blouin (accounting), University of Pennsylvania
- David Duff (law), University of British Columbia
- Michael Kobetsky (law), University of Melbourne
New CTF Book: "Timing and Income Taxation"
Colin Campbell (Western University)
Experimenting with IBM's Watson re Employed vs. Self Employed
Ben Alarie (University of Toronto)
Papers Presented:
Country-by-Country Reporting and Commercial Confidentiality
Presenters: Art Cockfield (Queen's University) and Carl MacArthur (Western University)
Academic Discussant: Alex Edwards (University of Toronto)
Deloitte Discussant: Shiraj Keshvani
Governance and Taxes: Evidence from Regression Discontinuity
Presenter: Andrew Bird (Carnegie-Mellon University)
Academic Discussant: Suzanne Paquette (Laval University)
Deloitte Discussant: Craig Cowan
Risk-Based Overrides of Share Ownership as Specific Anti-Avoidance Rules
Presenter: Tim Edgar (York University)
Academic Discussant: Lindsay Tedds (University of Victoria)
Deloitte Discussant: Hugh Chasmar
Peer Effects in Tax Avoidance
Presenter: Alex Edwards (University of Toronto)
Deloitte Discussant: Andrew Oldham
The Use of Private Companies for Income Splitting - Recent Canadian Experience
Presenters: Scott Legree (University of Waterloo) and Micahel Wolfson (University of Ottawa)
Academic Discussant: Frances Woolley (Carleton University)
Deloitte Discussant: Paul Walker
2014 Symposium - International Tax Planning: Canada and the OECD’s Base Erosion and Profit Shifting Project
Toronto, May 19-20
Panel: “International Tax Planning: Canada and the OECD’s Base Erosion and Profit Shifting Project"
Moderator: Christy MacDonald, Deloitte
Panelists:
- Albert Baker, Global Tax Policy Leader, Deloitte
- Art Cockfield (law), Queen’s University
- Dhammika Dharmapala (economics), University of Illinois
- Ken Klassen (accounting), University of Waterloo
New Developments at the Canadian Tax Foundation
Larry Chapman, Canadian Tax foundation
Papers Presented:
User Fee Design and Implementation Guide
Presenter: Lindsay Tedds, University of Victoria
Academic Discussant: Marion Steele, University of Guelph
Deloitte Discussant: Charles Taylor
Estimating downside Tax Risk: Exploration of Unfavourable Tax Settlements
Presenter: Andrew Bauer, University of Illinois
Academic Discussant: Michael Smart, University of Toronto
Deloitte Discussant: Muris Dujsic
Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion
Presenter: Wei Cui, University of British Columbia
Academic Discussant: Jinyan Li, York University
Deloitte Discussant: Jay Niederhoffer
Piercing the Veil - Private Corporations and the Income of the Affluent
Presenter: Michael Wolfson, University of Ottawa
Academic Discussant: Devan Mescall, University of Saskatchewan
Deloitte Discussant: Christy MacDonald
Policy Preferences and Expertise in Canadian Tax Adjudication
Presenter: Benjamin Alarie, University of Toronto
Academic Discussant: Frances Woolley, Carleton University
Deloitte Discussant: Tom Crowe, Deloitte
2013 Symposium – Tax Avoidance and the 2013 Budget
Toronto, June 20 – 21
Panel: Tax Avoidance and the 2013 Budget
Moderator: Heather Evans, Deloitte
Panelists:
- Wayne Adams, Canadian Tax Foundation (formerly CRA)
- Ben Alarie, Faculty of Law, University of Toronto
- Neil Brooks, Osgoode Hall Law School, York University
- Ken Klassen, School of Accounting and Finance, Univ. of Waterloo
- Charles Taylor, Deloitte
Keynote Speaker: Robin Boadway, Department of Economics, Queen's University
Papers Presented:
The Effect of Taxes on the Global Equity Supply Chain of Multinationals
Presenter: Kevin Markle, School of Accounting and Finance, University of Waterloo
Academic Discussant: Michael Smart, Department of Economics, University of Toronto
Deloitte Discussant: Julia Belova, Deloitte
Tax Havens and Strategic Trade Policy – Economic and Legal Implications
Presenter: Geoffrey Loomer, Schulich School of Law, Dalhousie University
Discussant: David Duff, Faculty of Law, UBC
Activist-Driven Tax Policy
Presenter: Allison Christians, Faculty of Law, McGill University
Discussant: Maureen Donnelly, Faculty of Business, Brock University
Financial Constraints and the Incentive for Tax Planning
Presenter: Alexander Edwards, Rotman School of Management, University of Toronto
Academic Discussant: Kathleen Powers, McCombs School of Business, University of Texas
Deloitte Discussant: Shiraj Keshvani
The Timing and Direction of Statutory Rate Changes by the Canadian Provinces
Presenter: Bev Dahlby, Department of Economics, University of Calgary
Academic Discussant: Anindya Sen, Department of Economics, University of Waterloo
Deloitte Discussant: Charles Taylor, Deloitte
Tax Credits for Foreign Location Shooting of Films: No Net Benefit for Canada
Presenter: John Lester (formerly Dept. of Finance in Ottawa)
Academic Discussant: Marion Steele, Department of Economics, University of Guelph
Deloitte Discussant: Albert Baker
2012 Symposium – Review of Federal Support to Research and Development
Toronto, June 21-22
Panel: Discussion of tax incentives for R&D, including both the budget proposals and the Jenkins panel, Review of Federal Support to Research and Development (report released October 2011).
Moderator:
Christy MacDonald will moderate the session and open the discussion by presenting a comparison of the Jenkins report recommendations and the March budget proposals
Panelist:
- Natan Aronshtam, Deloitte
- Bev Dahlby, University of Alberta (and a member of the Jenkins panel)
- John Lester, research director of the Jenkins panel
- Ken McKenzie, University of Calgary
- Pierre Mohnen , Maastrich University, Netherlands
Keynote speaker: Wayne Adams, Canadian Tax Foundation (retired from the Canada Revenue Agency)
Papers Presented:
Sunk costs, extensive R&D subsidies and permanent inducement effects
Presenter: Pierre Mohnen, Maastrich University
Academic Discussant: Frances Woolley, Carleton University
Deloitte Discussant: Albert De Luca
Corporate Tax Compliance: The Role of Internal and External Preparers
Presenter: Kenneth Klassen, University of Waterloo
cademic Discussant: Alex Edwards, University of Toronto
Deloitte Discussant: Tina Lee Alex Edwards, University of Toronto
The Meaning of 'Beneficial Owner' in Articles 10, 11 and 12 of the OECD Model Treaty: A Canadian Perspective
Presenter: Carl MacArthur, University of New Brunswick
Academic Discussant: Colin Campbell, Western University
Deloitte Discussant: Sandra Slaats
The Individual Impact of Tax Fairness Dimensions on Tax Compliance: Canadian Evidence
Presenter: Jonathan Farrar, Ryerson University
Academic Discussant: Thaddeus Hwong, York University
Tax Avoidance and Geographic Earnings Disclosure
Presenter: Ole-Kristian Hope, University of Toronto
Academic Discussant: Suzanne Paquette, Université Laval
Deloitte Discussant: Andrew Oldham
2011 Symposium – The Taxation of Corporate Groups: Loss Transfer, Full Consolidation, or Stay with the Existing Informal System?
Toronto - June 9-10
Panel: The Taxation of Corporate Groups: Loss Transfer, Full Consolidation, or Stay with the Existing Informal System?
Panel members:
- Albert Baker, Deloitte (Moderator)
- Brian Ernewein, Department of Finance, Ottawa
- Charles Taylor, Deloitte
- Graeme Cooper, University of Sydney
- Steve Orsini, Ontario Ministries of Finance and Revenue
- Michael Smart, University of Toronto
- Allister Young, Brock University
- Antony Ting, University of Sydney
Keynote Address:
Reflections on Canada's Tax System, Richard Bird, Professor Emeritus of Economics, University of Toronto
New Developments at the Canadian Tax Foundation
Larry Chapman, Canadian Tax Foundation
Papers Presented:
Prefilled Income Tax Returns: A Comparative Analysis of Australia, Belgium, California, Québec and Spain.
Presenter: François Vaillancourt, Université de Montréal
Academic Discussants: Rod Quiney, Simon Fraser University
Deloitte Discussant: Karen Wilkinson
How Does Transfer Pricing Risk Affect Premia in Cross-Border Mergers and Acquisitions?
Presenter: Devan Mescall, University of Saskatchewan
Academic Discussant: Kevin Markle, University of Waterloo
Deloitte Discussant: Muris Dujsic
International Tax Co-ordination: Lessons from the Past
Presenter: Lyne Latulippe, Université du Québec à Montréal
Academic Discussant: Geoff Loomer, Dalhousie University
Deloitte Discussant: Shiraj Keshvani
Repatriation Taxes and Foreign Direct Investment: Evidence from Tax Treaties
Presenter: Michael Smart, University of Toronto
Academic Discussant: Ken Klassen, University of Waterloo
Deloitte Discussant: Tony Ancimer, Deloitte
Price Discrimination in Income Taxation: Defending Half-Hearted Anti-Avoidance
Presenter: Benjamin Alarie, University of Toronto
Academic Discussants: Graeme Cooper, University of Sydney
Deloitte Discussant: Charles Taylor
2010 Symposium – Stock Options and Other Equity-Linked Compensation
Toronto – June 10 – 11
Panel: Stock Options and Other Equity-Linked Compensation
Panel members:
- Shawn Porter, Deloitte (Chair)
- Neil Brisley, University of Waterloo
- Alan Macnaughton, University of Waterloo
- Amin Mawani, York University
- Peter Megoudis, Deloitte
- John Ruffolo, Deloitte
Keynote Address: Professor Daniel Shaviro, Wayne Petty Professor of Taxation, New York University School of Law
The new web-based TaxFind
Larry Chapman, Canadian Tax Foundation
Shift Happens: A Comparison of the Income Shifting of Multinationals in Territorial and Worldwide Countries
Presenter: Kevin Markle
Discussant: Christy Macdonald
Substantiating an Allowable Business Investment Loss Deduction: An Analysis of the Key Elements
Presenters: Maureen Donnelly and Allister Young
Discussants: Chris Wormsbecher and Joanne Magee
Curtailing Income Tax Relief for Cosmetic Medical Expenses
Presenters: Ling Chu, Alan Macnaughton and Nicole Verlinden
Discussant: David Duff
Internal Control Quality as an Explanatory Factor of Tax Aggressiveness
Presenter: Andy Bauer
Discussants: Andrew Oldham and James Chyz
Top Income Shares in Canada: Updates and Extensions
Presenter: Michael Veall,
Discussants: Peter Megoudis and James Davies