Waterloo Tax Policy Research Symposium
2016 SymposiumMay 16 & 17, Toronto Region Board of Trade, 77 Adelaide St. W., Toronto, ON (note new location this year) | |
| Monday, May 16, 2016 | |
| 12:00 pm | Buffet lunch (served until 1pm) and registration |
|
| |
|
1:30 pm - 5:00 pm |
Welcome: Albert Baker, Global Tax Policy Leader, Deloitte Panel
“Stock
Options
and
Equity-linked
Compensation”
Panelists: Victor Fleischer, School of Law, University of San Diego Sofia Johan, Schulich School of Business, York UniversityCharles Taylor, Deloitte, Calgary |
|
| |
| 5:00 pm - 6:00 pm | Reception |
|
| |
|
6:15 pm |
Dinner At participants expense, local restaurant. To be arranged. |
|
| |
|
Tuesday, May 17, 2016 7:30am | Breakfast |
|
| |
|
Event Description 8:30 am |
55 minutes per paper, divided as follows:
15 minutes audience discussion |
|
| |
| 8:30 am |
Michael Smart (University of Toronto), The Devolution of the Revolution: Taxation of High Incomes in a Federation
|
| 9:25 am | Break |
|
| |
|
9:55am |
Scott Legree (University of Waterloo), Estimating Elasticities of Taxable Income: Canadian Evidence from the Tax on Income (TONI) Reform of 2000/2001
|
|
| |
| 10:50am | Break |
|
| |
|
11:20am |
Saul
Templeton
(University
of
Calgary),
Eroding
Taxpayer
Privacy:
FATCA
and
Sharing
Information
with
Police Deloitte discussant: Ranvir Chana, Deloitte Toronto |
|
| |
| 12:15pm | Lunch |
|
| |
|
1:15pm |
Jonathan Farrar (Ryerson University), The Effects of Interpersonal Fairness, Informational Fairness and Delay on Taxpayers’ Compliance Intentions Academic discussant: Marion Steele (University of Guelph) Deloitte discussant: Karen Wilkinson, Deloitte Kitchener |
|
| |
| 2:10pm |
Larry Chapman (Canadian Tax Foundation), New Developments at the Canadian Tax Foundation |
|
| |
| 2:30pm | Break |
|
| |
|
3:00pm |
Victor
Fleischer
(University
of
San
Diego),
Alpha:
Labor
is
the
New
Capital Deloitte discussant: Shawn Porter, Deloitte Toronto |
|
| |
| 3:55pm | Wrap-up and End of Event |
|
| |
2015 SymposiumJune 19 & 20, St. Andrews Club (note change: 16th floor), 150 King St.W., Toronto, ON | |
| Monday, June 1, 2015 | |
| 12:30pm | Registration and Reception |
|
| |
|
1:00pm - 5:00pm |
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 |
|
| |
| 5:00pm - 6:00pm | Reception |
|
| |
|
6:00pm |
Dinner At participants expense, local restaurant TBD |
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| |
|
Tuesday, June 2 7:30am | Breakfast |
|
| |
|
Event Description 8:30am |
55 minutes per paper, divided as follows:
Art Cockfield (Queen's University) and Carl MacArthur (Western University), Country-by-Country Reporting and Commercial Confidentiality Discussants: Alex Edwards (University of Toronto); Shiraj Keshvani, Deloitte discussant |
|
| |
| 9:25am | Break |
|
| |
|
9:55am |
Andrew Bird (Carnegie-Mellon University), Governance and Taxes: Evidence from Regression Discontinuity Discussants: Suzanne Paquette (Laval University); Craig Cowan, Deloitte discussant |
|
| |
| 10:50am | Break |
|
| |
|
11:20am |
Tim Edgar (York University), Risk-Based Overrides of Share Ownership as Specific Anti-Avoidance Rules Discussants: Lindsay Tedds (University of Victoria); Hugh Chasmar, Deloitte discussant |
|
| |
| 12:15pm | Lunch |
|
| |
|
1:15pm |
Alex Edwards (University of Toronto), Peer Effects in Tax Avoidance Discussant: Andrew Oldham, Deloitte discussant |
|
| |
| 2:10pm |
Colin Campbell (Western University), New CTF Book: "Timing and Income Taxation" Ben Alarie (University of Toronto), Experimenting with IBM's Watson re Employed vs. Self Employed |
|
| |
| 2:30pm | Break |
|
| |
|
3:00pm |
Scott Legree (University of Waterloo) and Micahel Wolfson (University of Ottawa), The Use of Private Companies for Income Splitting - Recent Canadian Experience Discussants: Frances Woolley (Carleton University); Paul Walker, Deloitte discussant |
|
| |
| 3:55pm | Wrap-up and End of Event |
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| |
Waterloo Tax Symposia Programs
2014 SymposiumJune 19 & 20, St. Andrews Club (note change: 16th floor), 150 King St.W., Toronto, ON | |
| Thursday, June 19, 2014 | |
| 1:15pm | Registration and Reception |
|
| |
|
2:00pm - 5:30pm |
Panel:
“International
Tax
Planning:
Canada
and
the
OECD’s
Base
Erosion
and
Profit
Shifting
Project" |
|
| |
| 5:30pm - 6:30pm | Reception |
|
| |
|
6:30pm |
Dinner
Comments
by: Ken Klassen, Director, Waterloo Centre for Taxation in a Global Economy James Barnett, Associate Director, Waterloo Centre for Taxation in a Global Economy |
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| |
|
Friday, June 20 7:30am | Breakfast |
|
| |
|
Event Description 8:30am |
55 minutes per paper, divided as follows:
15 minutes audience discussion Lindsay Tedds, University of Victoria, User Fee Design and Implementation Guide
|
|
| |
| 9:25am | Break |
|
| |
|
9:55am |
Andrew Bauer, University of Illinois, Estimating downside Tax Risk: Exploration of Unfavourable Tax Settlements
|
|
| |
| 10:50am | Break |
|
| |
|
11:20am |
Wei Cui, University of British Columbia, Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion
|
|
| |
| 12:15pm | Lunch |
|
| |
|
1:15pm |
Michael
Wolfson,
University
of
Ottawa,
Piercing
the
Veil
-
Private
Corporations
and
the
Income
of
the
Affluent Discussants: Devan Mescall, University of Saskatchewan; Christy MacDonald, Deloitte |
|
| |
| 2:10pm | Larry Chapman, New Developments at the Canadian Tax Foundation |
|
| |
| 2:30pm | Break |
|
| |
|
3:00pm |
Benjamin
Alarie,
University
of
Toronto,
Policy
Preferences
and
Expertise
in
Canadian
Tax
Adjudication Discussants: Frances Woolley, Carleton University; Tom Crowe, Deloitte |
|
| |
| 3:55pm | Wrap-up and End of Event |
|
| |
Waterloo Tax Symposia Programs
2013 SymposiumJune 20 & 21, St. Andrews Club, Toronto, ON | |
| Thursday, June 20, 2013 | |
| 1:15pm | Registration |
|
| |
| 1:45pm | Conference start |
|
| |
| 1:50pm |
The
Effect
of
Taxes
on
the
Global
Equity
Supply
Chain
of
Multinationals Kevin Markle, School of Accounting and Finance, University of Waterloo (with Scott Dyreng, Brad Lindsey and Doug Shackelford) Discussants: Michael Smart, Department of Economics, University of Toronto Julia Belova, Deloitte |
|
| |
| 2:45pm |
Tax
Havens
and
Strategic
Trade
Policy
–
Economic
and
Legal
Implications Geoffrey Loomer, Schulich School of Law, Dalhousie University (with Johannes Becker) Discussant: David Duff, Faculty of Law, UBC |
|
| |
| 3:25pm | Ron Durand, Vice-President, Canadian branch of the International Fiscal Association |
|
| |
| 3:30pm | Break |
|
| |
| 3:55pm |
Activist-Driven
Tax
Policy Allison Christians, Faculty of Law, McGill University Discussant: Maureen Donnelly, Faculty of Business, Brock University |
|
| |
| 4:35pm |
Financial
Constraints
and
the
Incentive
for
Tax
Planning |
|
| |
| 5:30pm | Reception |
|
| |
| 6:30pm |
Dinner
Keynote speaker: Robin Boadway, Department of Economics, Queen's University |
|
| |
| Friday, June 21, 2013 | |
| 7:30am | Breakfast |
|
| |
| 8:30am |
Tax
Avoidance
and
the
2013
Budget Moderator: Heather Evans, Deloitte Panelists:
Background reading: Tax Avoidance Measures in 2013 Budget |
|
| |
| 12noon | Lunch |
|
| |
| 1:15pm |
The
Timing
and
Direction
of
Statutory
Rate
Changes
by
the
Canadian
Provinces Bev Dahlby, Department of Economics, University of Calgary (with Ergete Ferede) Discussants: Anindya Sen, Department of Economics, University of Waterloo Charles Taylor, Deloitte |
|
| |
| 2:10pm | Larry Chapman, Canadian Tax Foundation |
|
| |
| 2:30pm | Break |
|
| |
| 3:00pm |
Tax
Credits
for
Foreign
Location
Shooting
of
Films:
No
Net
Benefit
for
Canada John Lester (formerly Dept. of Finance in Ottawa) Discussants: Marion Steele, Department of Economics, University of Guelph Albert Baker, Deloitte |
|
| |
| 3:55pm | Wrap-up |
2012 SymposiumJune 21 & 22, St. Andrews Club, Toronto, ON | |
|
| |
| Thursday, June 21, 2012 | |
| 1:15pm | Registration and Welcome |
|
| |
| 2:00pm - 5:30pm |
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 |
|
| |
| 5:30pm - 6:30pm | Reception |
|
| |
| 6:30pm |
Dinner Keynote speaker: Wayne Adams, Canadian Tax Foundation (retired from the Canada Revenue Agency) |
|
| |
| Friday, June 22, 2012 | |
| 7:30am | Breakfast |
|
| |
| Event Description |
55
minutes
per
paper,
divided
as
follows:
|
| 8:30am |
Pierre
Mohnen,
Maastrich
University,
Sunk
costs,
extensive
R&D
subsidies
and
permanent
inducement
effects Discussants: Albert De Luca, Deloitte and Frances Woolley, Carleton University |
|
| |
| 9:25am | Break |
|
| |
| 9:55am |
Kenneth
Klassen,
University
of
Waterloo,
Corporate
Tax
Compliance:
The
Role
of
Internal
and
External
Preparers Discussants: Tina Lee, Deloitte and Alex Edwards, University of Toronto |
|
| |
| 10:50am | Break |
|
| |
| 11:20am |
Carl
MacArthur,
University
of
New
Brunswick,
The
Meaning
of
'Beneficial
Owner'
in
Articles
10,
11
and
12
of
the
OECD
Model
Treaty:
A
Canadian
Perspective Discussants: Sandra Slaats, Deloitte and Colin Campbell, Western University |
|
| |
| 12:15pm | Lunch |
|
| |
| 1:15pm |
Jonathan
Farrar,
Ryerson
University,
The
Individual
Impact
of
Tax
Fairness
Dimensions
on
Tax
Compliance:
Canadian
Evidence Discussants: Thaddeus Hwong, York University |
|
| |
| 2:10pm | Larry Chapman, New Developments at the Canadian Tax Foundation |
|
| |
| 2:30pm | Break |
|
| |
| 3:00pm |
Ole-Kristian
Hope,
University
of
Toronto,
Tax
Avoidance
and
Geographic
Earnings
Disclosure Discussants: Andrew Oldham, Deloitte and Suzanne Paquette, Université Laval |
|
| |
| 3:55pm | Wrap-up and End of Event |
2011 SymposiumJune 9 & 10, St. Andrews Club, Toronto, ON | |
|
| |
| Thursday, June 9, 2011 | |
| 1:00pm | Registration |
|
| |
| 2:00pm | Opening remarks and introductions |
|
| |
| 2:15pm |
Panel:
The
Taxation
of
Corporate
Groups:
Loss
Transfer,
Full
Consolidation,
or
Stay
with
the
Existing
Informal
System? Panel members:
|
|
| |
| 3:35pm | Break |
|
| |
| 4:05pm | Panel continued |
|
| |
| 6:00pm | Reception |
|
| |
| 7:00pm |
Dinner Keynote address: Reflections on Canada's Tax System, Richard Bird, Professor Emeritus of Economics, University of Toronto |
|
| |
| Friday, June 10, 2011 | |
| 7:30am | Breakfast |
|
| |
| Event Description |
55
minutes
per
paper,
divided
as
follows:
|
| 8:30am |
François
Vaillancourt,
Université
de
Montréal,
Prefilled
Income
Tax
Returns:
A
Comparative
Analysis
of
Australia,
Belgium,
California,
Québec
and
Spain. Discussants: Rod Quiney, Simon Fraser University and Karen Wilkinson, Deloitte |
|
| |
| 9:25am | Break |
|
| |
| 9:55am |
Devan
Mescall,
University
of
Saskatchewan,
How
Does
Transfer
Pricing
Risk
Affect
Premia
in
Cross-Border
Mergers
and
Acquisitions? Discussant: Kevin Markle, University of Waterloo and Muris Dujsic, Deloitte |
|
| |
| 10:50am | Break |
|
| |
| 11:20am |
Lyne
Latulippe,
Université
du
Québec
à
Montréal,
International
Tax
Co-ordination:
Lessons
from
the
Past Discussants: Geoff Loomer, Dalhousie University and Shiraj Keshvani, Deloitte |
|
| |
| 12:15pm | Lunch |
|
| |
| 1:15pm |
Michael
Smart,
University
of
Toronto,
Repatriation
Taxes
and
Foreign
Direct
Investment:
Evidence
from
Tax
Treaties Discussants: Ken Klassen, University of Waterloo and Tony Ancimer, Deloitte |
|
| |
| 2:10pm | Larry Chapman, New Developments at the Canadian Tax Foundation |
|
| |
| 2:30pm | Break |
|
| |
| 3:00pm |
Benjamin
Alarie,
University
of
Toronto,
Price
Discrimination
in
Income
Taxation:
Defending
Half-Hearted
Anti-Avoidance Discussants: Graeme Cooper, University of Sydney and Charles Taylor, Deloitte |
|
| |
| 4:05pm | Wrap-up and End of Event |
2010 SymposiumJune 10 & 11, St. Andrews Club, Toronto, ON | |
|
| |
| Thursday, June 10, 2010 | |
| 12:00pm | Registration and Welcome |
|
| |
| 1:00pm | Opening remarks and introductions |
| 1:15pm |
Panel:
Stock
Options
and
Other
Equity-Linked
Compensation
Panel
members: Issues:
|
|
| |
| 3:00pm | Break |
|
| |
| 3:30pm | Panel continued |
|
| |
| 4:00pm | Reception |
|
| |
| 5:30pm |
Dinner Keynote address: Professor Daniel Shaviro, Wayne Petty Professor of Taxation, New York University School of Law |
|
| |
| Friday, June 11, 2010 | |
| 7:30am | Breakfast |
|
| |
| Event Description |
55
minutes
per
paper,
divided
as
follows:
|
| 8:30am |
Kevin
Markle,
Shift
Happens:
A
Comparison
of
the
Income
Shifting
of
Multinationals
in
Territorial
and
Worldwide
Countries Discussant: Christy Macdonald |
|
| |
| 9:25am | Break |
|
| |
| 9:55am |
Maureen
Donnelly
and
Allister
Young,
Substantiating
an
Allowable
Business
Investment
Loss
Deduction:
An
Analysis
of
the
Key
Elements Discussants: Chris Wormsbecher and Joanne Magee |
|
| |
| 10:50am | Break |
|
| |
| 11:20am |
Ling
Chu,
Alan
Macnaughton
and
Nicole
Verlinden,
Curtailing
Income
Tax
Relief
for
Cosmetic
Medical
Expenses Discussant: David Duff |
|
| |
| 12:15pm | Lunch |
|
| |
| 1:15pm |
Andy
Bauer,
Internal
Control
Quality
as
an
Explanatory
Factor
of
Tax
Aggressiveness Discussants: Andrew Oldham and James Chyz |
|
| |
| 2:10pm | Larry Chapman, The new web-based TaxFind |
|
| |
| 2:30pm | Break |
|
| |
| 3:00pm |
Michael
Veall,
Top
Income
Shares
in
Canada:
Updates
and
Extensions Discussants: Peter Megoudis and James Davies |
|
| |
| 3:55pm | Wrap-up and End of Event |
2009 SymposiumAugust 20 & 21, St. Andrews Club, Toronto, ON | |
|
| |
| Thursday, August 20, 2009 | |
| 1:00pm | Registration, Opening remarks and Introductions |
|
| |
| 2:15pm |
Panel:
Aggressive
Tax
Planning:
Quebec
Discussion
Paper Panel members: - David Duff, University of British Columbia - Leandra Lederman, University of Indiana - Geoff Loomer, Dalhousie University - Jane Meagher, Canadian Tax Foundation - Andrew Dunn, Deloitte |
|
| |
| 4:00pm | Break |
|
| |
| 4:30pm | Panel continued |
|
| |
| 5:30pm | Reception |
|
| |
| 6:30pm |
Dinner Keynote address: Professor Joel Slemrod: Paul W. McCracken Collegiate Professor and Director of the Office of Tax Policy Research, Stephen M. Ross School of Business at the University of Michigan |
|
| |
| Friday, August 21, 2009 | |
| 8:30am | Larry Chapman, Canadian Tax Foundation |
|
| |
| 8:45am | [Deloitte person]: Comfort Letters to Taxpayers |
|
| |
| 9:15am |
Art
Cockfield,
Queen's
University
Protecting
Taxpayer
Privacy
Rights
under
Enhanced
Cross-border
Tax
Information
Exchange:
Toward
a
Multilateral
Taxpayer
Bill
of
Rights Discussant: Daniel Sandler, University of Western Ontario |
|
| |
| 10:00am | Break |
|
| |
| 10:45am |
Christy
MacDonald,
University
of
Waterloo
Multi-Jurisdictional
Tax
Incentives
and
the
Location
of
Innovative
Activities Discussant: Alex Edwards, University of Washington |
|
| |
| 11:30am | Lunch |
|
| |
| 1:00pm |
William
McCarten,
Ottawa
Evaluating
the
Costs
and
Benefits
of
the
Federal
Small
Business
Deduction:
A
Study
of
Tax
Expenditure
Evaluation Discussant: Bev Dahlby, University of Alberta |
|
| |
| 1:45pm |
Geoff
Loomer,
Dalhousie
University
Tax
Treaty
Abuse:
Is
Canada
Responding
Effectively? Discussant: Shawn Porter, Deloitte, Toronto |
|
| |
| 2:30pm | Break |
|
| |
| 3:15pm |
Lindsay
Tedds,
University
of
Victoria
Quantifying
the
Benefits
of
Backdating:
A
Canada-US
Comparison
(with
Ryan
Compton
and
Daniel
Sandler) Discussant: Suzanne Paquette, Laval University |
|
| |
| 4:00pm |
Frances
Woolley,
Carleton
University
The
Tax/Benefit
Implications
of
Recognizing
Same-Sex
Partnerships
(with
Casey
Warman) Discussant: Thaddeus Hwong, York University |
2008 SymposiumAugust 25 & 26, St. Andrews Club, Toronto, ON | |
|
| |
| Monday, August 25, 2008 | |
| 1:00pm | Registration, Opening remarks and Introductions |
|
| |
| 2:15pm |
Panel:
Tax
Free
Savings
Accounts Panel members: - Ben Alarie, University of Toronto - Heather Evans, Deloitte - David Hulse, University of Kentucky - Jon Kesselman, Simon Fraser University - Richard Shillington, Infometrica |
|
| |
| 3:45pm | Break |
|
| |
| 4:15pm | Panel continued |
|
| |
| 5:30pm | Reception |
|
| |
| 6:30pm |
Dinner Keynote address: Johanne Gelinas, Deloitte: Tax Policy and the Environment |
|
| |
| Tuesday, August 26, 2008 | |
| 7:30am | Breakfast |
|
| |
| Paper Presentations | The plan for each paper session is that the author has 20 minutes, the discussant has 10 minutes, and 15 minutes is devoted to general discussion. |
| 8:30am | Tim Edgar and Alan Macnaughton: Opening Remarks |
|
| |
| 8:40am | Larry Chapman, Canadian Tax Foundation: CTF Research Grants |
|
| |
| 9:00am |
Martha
O’Brien,
University
of
Victoria
Some
Income
Tax
Implications
for
Canadians
of
the
EU’s
Free
Movement
of
Capital
Rules Discussant: Amir Pichhadze, London School of Economics |
|
| |
| 9:45am | Break |
|
| |
| 10:15am |
Bev
Dalby,
University
of
Alberta
Tax
Cuts,
Economic
Growth
and
the
Marginal
Cost
of
Public
Funds
for
Canadian
Provincial
Governments
(with
Ergete
Ferede) Discussant: Lindsay Tedds, University of Victoria |
|
| |
| 11:00am |
Richard
Ainsworth,
Boston
University
Zappers
as
a
Means
of
Tax
Evasion:
Comparing
Technological
Solutions
from
Quebec,
Greece
and
Germany Discussant: Efrim Boritz, University of Waterloo |
|
| |
| 11:45am | Lunch |
|
| |
| 1:00pm |
Ken
Klassen,
University
of
Waterloo
Cross-Jurisdictional
Income
Shifting:
Employing
a
Multi-year
Approach
(with
Stacie
Laplante) Discussant: Kevin Markle, University of North Carolina |
|
| |
| 1:45pm |
Jon
Kesselman,
Simon
Fraser
University
Splitting
of
Personal
Investment
Incomes
and
the
Deductibility
of
Investment
Interest
Expense Discussant: Michael Veall, McMaster University |
|
| |
| 2:30pm | Break |
|
| |
| 3:00pm |
Kevin
Milligan,
University
of
British
Columbia
Child
Benefits
and
Child
Outcomes(with
Mark
Stabile) Discussant: Frances Woolley, Carleton University |
|
| |
| 3:45pm |
David
Duff,
University
of
Toronto
Taxation
of
Outbound
Direct
Investment:
Comments
on
the
Advisory
Panel
on
Canada’s
System
of
International
Taxation
Consultation
Paper
Enhancing
Canada’s
International
Tax
Advantage Discussant: Bev Dahlby, University of Alberta |
2007 SymposiumAugust 23 & 24, St. Andrews Club, Toronto, ON | |
|
| |
| Thursday, August 23, 2007 | |
| 1:00pm | Registration |
|
| |
| 2:00pm |
Panel:
Canada’s
system
of
international
taxation
and
the
May
14,
2007
proposals
to
deny
interest
deductions
related
to
“double
dip”
financings Speakers: - Brian Arnold (Goodmans LLP) - Harry Grubert (US Treasury) - David Holland (independent consultant) - Jack Mintz (University of Toronto and University of Calgary) - Sandra Slaats (Deloitte) |
|
| |
| 5:30pm | Reception |
|
| |
| 6:30pm |
Dinner Keynote address: Joseph Thorndike: Tax Analysts and University of Virginia |
|
| |
| Friday, August 24, 2007 | |
| 7:30am | Breakfast |
|
| |
| Paper Presentations | The plan for each paper session is that the author has 25-30 minutes, the discussant has 10-15 minutes, and the rest of the time is devoted to general discussion. |
| 8:30am |
Frances
Woolley,
Liability
without
control:
The
curious
case
of
pension
income
splitting Discussants: Karen Wilkinson, Deloitte and Neil Brooks, York University |
|
| |
| 9:25am |
Lisa
Philipps,
York
University,
Just
“Helping
Out”:
How
Should
Tax
Law
Deal
With
Informal
Family
Workers? Discussant: Kim Brooks, McGill University |
|
| |
| 10:20am | Break |
|
| |
| 10:50am |
Amin
Mawani
and
Suzanne
Paquette,
Pre-Retirement
RRSP
Withdrawals Discussant: Jinyan Li, York University |
|
| |
| 11:45am | Gilles Larin, overview of monograph Can Canada Learn from Selected Anti-Avoidance Measures in the UK, the US and Australia? |
|
| |
| 12:20pm | Lunch |
|
| |
| 1:30pm |
Arthur
J.
Cockfield,
Queen’s
University,
Purism
and
Contextualism
within
International
Tax
Law
Analysis:
How
Traditional
Analysis
Fails
Developing
Countries Discussant: Bev Dahlby, University of Alberta |
|
| |
| 2:20pm | Break |
|
| |
| 2:50pm | Maureen E. Donnelly, Fayez A. Elayan and Allister W. Young, To Tax or Not to Tax Income Trusts: The Valuation Effect of a Canadian Dividend Tax Cut |
|
| |
| 3:50pm |
Marion
Steele,
The
Wholesale-Retail
Rental
Housing
Split:
Tax
Treatment,
Tax
Forgiveness,
on
Rollover,
and
Implications
for
Tenantsbr> Discussants: Mitch Stein, Queen’s University and Christy MacDonald, University of Waterloo |
2006 SymposiumAugust 24 & 25, St. Andrews Club, Toronto, ON | |
|
| |
| Thursday, August 24, 2006 | |
| 1:00pm | Registration and Reception |
|
| |
| 2:00pm |
Panel:
General
Anti-Avoidance
Rule Speakers: - Brian J. Arnold (Goodmans LLP) - David Duff (University of Toronto ) - Gord Williamson (Deloitte) |
|
| |
| 5:40pm | Reception |
|
| |
| 6:30pm |
Dinner Keynote address: Jack Mintz, University of Toronto |
|
| |
| Friday, August 25, 2006 | |
| 7:30am | Breakfast |
|
| |
| Paper Presentations | The plan for each session is that the speaker has 30 minutes, the discussant has 10-15 minutes, and 15-20 minutes are devoted to general discussion. |
| 8:30am |
Neil
Brooks
and
Thaddeus
Hwong
,
York
University,
The
Social
Benefits
and
Economic
Costs
of
Taxation:
A
Comparison
of
High-
and
Low-Tax
Countries Discussant: Jack Mintz, University of Toronto |
|
| |
| 9:30am |
Karim
Moussaly-Sergieh
and
Franois
Vaillancourt,
Universit
de
MontralDid
the
Fiscal
Reform
of
2001
have
an
Impact
on
Labour
Supply
of
Households
in
Alberta? Franois Vaillancourt and Ghislaine Geoffrion, Can an Examination of Sub-National Flat Taxes Teach Us Anything? Labor Supply Decisions of Married Men and Women in the USA and Canada Discussant: Michael Veall, McMaster University |
|
| |
| 10:30am | Break |
|
| |
| 11:00am |
Martha
O'Brien,
University
of
Victoria,
Surrogatum,
Source
and
Tsiapralis:
Is
There
a
Principled
Basis
for
the
Tax
Treatment
of
Damages
and
Settlement
Payments? Discussant: Jinyan Li, York University |
|
| |
| 12:00pm | Lunch |
|
| |
| 1:15pm |
Tamara
Larre,
University
of
Saskatchewan,
The
Taxation
of
Personal
Injury
Damages:
Towards
a
Coherent
yet
Workable
Approach Discussant: Ben Alarie, University of Toronto |
|
| |
| 2:15pm |
Ling
Chu,
Wilfrid
Laurier
University,
and
Alan
Macnaughton,
University
of
Waterloo,
Canadian
Personal
Tax
Refunds:
Voluntary
or
Involuntary? Discussant: Lindsay Tedds, University of Manitoba |
|
| |
| 3:15pm | Break |
|
| |
| 3:40pm |
Pierre
Pascal
Gendron,
Humber
Institute
of
Technology
&
Advanced
Learning,
Toronto,
Value
Added
Tax
Treatment
of
Financial
Services:
A
Developing
Country
Perspective Discussant: Tim Edgar, University of Western Ontario |
2005 SymposiumAugust 25 & 26, St. Andrews Club, Toronto, ON | |
|
| |
| Thursday, August 25, 2005 | |
| 2:00pm |
Panel:
Income
Trusts Speakers: - Kenneth Klassen (University of Waterloo), presenting 2 papers - Felipe Aguerrevere (University of Alberta), presenting a paper - Amin Mawani (York University) - Roman Dubczak, investment banker, CIBC Discussant: Ilana Singer (Ontario Securities Commission) and Shawn Porter (Deloitte) The 3 papers are included in the passworded website of papers mentioned above. |
|
| |
| 5:40pm | Reception |
|
| |
| 6:30pm |
Dinner Keynote address: Brian Arnold |
|
| |
| Friday, August 26, 2005 | |
| 7:30am | Breakfast |
|
| |
| Paper Presentations | The plan for each session is that the speaker has 30 minutes, the discussant has 15 minutes, and 10 minutes are devoted to general discussion. |
| 8:30am |
Herbert
Schuetze,
University
of
Victoria,
Income
Splitting
among
the
Self-Employed Discussants: Daniel Sandler, University of Western Ontario and Lindsay Tedds, University of Manitoba |
|
| |
| 9:25am |
Benjamin
Alarie
and
Matthew
Sudak,
University
of
Toronto,
The
Taxation
of
Strike
Pay Discussant: Felice Martinello, Brock University |
|
| |
| 10:20am | Break |
|
| |
| 10:35am |
Alan
Macnaughton,
University
of
Waterloo,
The
Basic
Analytics
of
the
Taxation
of
Non-Resident
Athletes Discussant: Art Cockfield, Queen's University |
|
| |
| 11:30am |
Miranda
Stewart,
University
of
Melbourne
(visiting
York
U.),
Waiting
for
consensus
of
the
experts?
Expert
discourse
and
the
politics
of
tax
reform Discussant: Geoffrey Hale, University of Lethbridge |
|
| |
| 12:25pm | Lunch |
|
| |
| 1:25pm |
Lindsay
Tedds,
University
of
Manitoba,
Keeping
it
off
the
Books:
An
Empirical
Investigation
into
the
Characteristics
of
Firms
that
Engage
in
Tax
Noncompliance Discussant: Suzanne Paquette, Universit Laval |
|
| |
| 2:20pm | Break |
|
| |
| 2:35pm |
Thaddeus
Hwong,
York
University,
A
Quantitative
Exploration
of
Judicial
Decision
Making
in
Income
Tax
Cases
in
the
Supreme
Court
of
Canada,
1920-2003 Discussant: Glenn Feltham, University of Manitoba |
|
| |
| 3:30pm | Break |
|
| |
| 3:45pm |
Francis
Favre,
University
of
Waterloo
(subject
to
confirmation),
An
Elective
Entity
Classification
System
for
Canada Discussant: Tim Edgar, University of Western Ontario |
2004 SymposiumAugust 26 & 27, St. Andrews Club, Toronto, ON | |
|
| |
| Thursday, August 26, 2004 | |
| 2:00pm |
Panel:
Proposed
Interest
Deductability
Limits Speakers: - David Duff (University of Toronto) - Lawrence Purdy (Department of Finance) - John Van Ogtrop (Deloitte), Tim Edgar (University of Western Ontario) |
|
| |
| 5:40pm | Reception |
|
| |
| 6:30pm |
Dinner Keynote address: Reflections on Tax Policy Steve Richardson, Director, Canadian Tax Foundation and former Senior Assistant Deputy Minister, Tax Policy Branch, Department of Finance |
|
| |
| Friday, August 27, 2004 | |
| 7:30am | Breakfast |
|
| |
| 8:30am | Daryl Young and Roman Meyerovich, Compliance Research and Strategic Analysis Division, Canada Revenue Agency, An Overview of the Compliance Research Program |
|
| |
| 9:10am | Max Baylor, Tax Policy Branch, Department of Finance, Excess Burden of Taxation in a General Equilibrium Model |
|
| |
| 9:40am | Break |
|
| |
| 9:50am |
Marion
Steele,
University
of
Guelph,
The
Home
Buyers'
Plan:
A
Tax
Expenditure
Worth
Having? Discussant: Michael Veall, McMaster University |
|
| |
| 10:30am |
Lisa
Philipps,
York
University,
New
Models
of
Fiscal
Citizenship:
Innovations
in
Budget
and
Tax
Policy
Making
Processes
Internationally Discussant: Ben Alarie, University of Toronto |
|
| |
| 11:10am | Break |
|
| |
| 11:20am |
Michael
Veall,
McMaster
University:
The
Evolution
of
Higher
Incomes
in
Northern
America:
Lessons
from
Canadian
Evidence Discussant: Neil Brooks, York University |
|
| |
| 12:00pm | Lunch |
|
| |
| 1:00pm |
Keith
Horner,
Ottawa,
Savings
Incentives
and
OAS/GIS
Costs Discussant: John Burbidge, University of Waterloo |
|
| |
| 1:40pm |
Shanker
Trivedi,
York
University:
An
Experimental
Economics
Analysis
of
Individuals'
Attitudes,
Intentions
and
Tax
Compliance
Decisions Discussant: Greg Berberich, Wilfrid Laurier University |
|
| |
| 2:20pm | Break |
|
| |
| 2:35pm |
David
Duff,
University
of
Toronto,
The
Decline
and
Abolition
of
Wealth
Transfer
Taxes:
Lessons
from
Canada,
Australia
and
New
Zealand Discussant: Keith Horner, Ottawa |
|
| |
| 3:15pm |
Suzanne
Paquette,
Laval
University:
Tax
Incentives
on
Equity
and
Firms'
Cost
of
Capital:
Evidence
from
the
Qubec
Stock
Savings
Plan Discussant: Vijay Jog, Carleton University |
| 3:55pm | Break |
|
| |
| 4:10pm | PhD Student Research: Devan Mescall, Thaddeus Hwong |
|
| |
| 4:20pm | Kim Brooks, University of British Columbia, Globalization and the Corporate Income Tax |
|
| |
| 4:35pm | Ken Klassen, University of Waterloo, An Issue in Transfer Pricing |
|
| |
| 4:45pm | Neil Brooks, York University, A Critique of the Fraser Institute's Tax Facts 13 |