Friday, February 8, 2019

8:30 - 9:00 Light breakfast;

                       Registration, Coffee, Meet and Greet


9:00 - 9:15  Welcoming Remarks

9:20 - 10:35 Session 1:  The Future of Income Tax (1)

Moderator: Heather Evans (CTF)

  1. Taxation as a policy instrument in the 21st century, Richard Bird (Toronto)
  2. Rationalizing the Canadian Income Tax System, Robin Boadway (Queen’s)
  3. Navigating Disruption: The Politics of Business Tax Reform as Two-level Game, Geoffrey Hale (Lethbridge)

Discussants: Rick Krever (Western Australia) and Graeme Cooper (Sydney)

10:35 - 11:00 Coffee Break

11:00 - 12:15 Session 2: The Future of Income Tax (2)

Moderator:  Albert Baker (Deloitte)

  1. The Future of the Progressive Personal Income Tax, Kevin Milligan (UBC)
  2. A Supplemental Personal Expenditure Tax for Canada, Victor Thuronyi (former IMF)

 Discussants: Richard Bird (Toronto) and Robin Boadway (Queen’s)

12:15 - 13:15 Lunch

13:15 - 14:30 Session 3 Tax Transplants in A Border-less world?

Moderator:  Tamara Larre (Saskatchewan)

  1. Do Academic Experts Matter in Tax Transplants? Kim Brooks (Dalhousie)
  2. Should Canada Enhance How it Regulates Its Tax Practitioners? Chris Sprysak (Alberta)
  3. Should Canada Move to A More ‘Certain’ Test for Tax Residence? Michael Dirkis (Sydney)

Discussants: Rick Krever (Western Australia) and Albert Baker (Deloitte)

14:30 - 15:00 Coffee Break

15:00 - 16:15 Session 4: Must Tax Law Be A Hostage to Private Law Constructions?

Moderator: Geoffrey Turner (Davies)

  1. Charity Law in Canada: Moving from Tax Law Patchwork to Substantive Reform? Sam Singer (Thompson Rivers)
  2. Tax Law as Accessory: Rescission, Rectification, and the Relation of Trust Law and Tax Law, Bradley Bryan (Victoria)
  3. Extranational Taxation: Canada and UNCLOS Section 82, Micah Burch (Sydney)

Discussants: Martha O’Brien (Victoria), Kim Brooks (Dalhousie), Adam Parachin (Osgoode)

16:15 - 17:30 Cocktail & Networking

                           Room: Convocation Hall (in the same building)


Saturday, February 9, 2019

8:30 - 9:00     Light breakfast

                            Registration, Coffee, Meet and Greet

9:00 - 10:30  Session 5:  General Anti-avoidance Rule and Legal Ambiguity in the Age of Artificial Intelligence?

Moderator:  Daniel Sandler (EY Law)

  1. Tim Edgar's Contribution to Canadian and International GAAR Literature, Rick Krever (Western Australia)
  2. GAAR in Action : Judicial Attributes and Transactions Types, Jinyan Li (Osgoode) and Thaddeus Hwong (York)
  3. In Defence of an Abuse Concept, David Duff (UBC)
  4. Legal Ambiguity and the GAAR: Artificial Intelligence and the Future of Tax Law, Benjamin Alarie (Toronto)

 Discussants: Graeme Cooper (Sydney) and Geoffrey Turner (Davies)

10:30 - 11:00 Coffee Break

11:00 - 12:15 Session 6: BEPS and International Tax?

Moderator:  Joanne Magee (York)

  1. The Relationship between Restrictions on the Deduction of Interest under Canadian Law and and Canadian Tax Treaties, Brian Arnold (CTF)
  2. The Transfer Pricing Profit-split Method after BEPS, Mike Kobetsky (Melbourne)
  3. BEPS and Shift towards Global Taxation of Multinational Enterprises, Jinyan Li (Osgoode), Jin Bao (Osgoode, JD candidate) and Christina Li (Osgoode, Ph.D. candidate)

Discussants: Allison Christians (McGill) and Graeme Cooper (Sydney)

12:15 - 13:15 Lunch

13:15 - 14:30 Session 7:  Tax, Technology and Digital Economy (1)

Moderator:  Martha O’Brien (Victoria)

  1. The Future of Work: the Gig Economy and Pressures on the Tax System, Celeste Black  (Sydney)
  2. Taxing Tips in An Electronic-Payments World, Alan Macnaughton (Waterloo) and Luke Reed (PwC)
  3. Automation and Redesigning Canada’s Income tax System, Jinyan Li (Osgoode), Arjin Choi (Osgoode, JD candidate) and Cameron Smith (Osgoode, JD candidate)

 Discussants: Benjamin Alarie (Toronto) and Robin Boadway (Queen’s)

14:30 - 14:45 Coffee Break

14:45 - 16:00 Session 8:  Tax, Technology and Digital Economy (2)

Moderator:  Shawn Porter (Deloitte)

  1. Financial Services and Multi-sided Markets: Old and New Challenges for Consumption Taxation, Wei Cui (UBC)
  2. Digital Value Creation and the Tax Nexus Frontier, Allison Christians (McGill)
  3. Sharing Tax information in the 21st Century, Art Cockfield (Queen’s)

 Discussants:  Colin Campbell (Western) and Kim Brooks (Dalhousie)

16:00 - 16:05 Closing Remarks