Tax Issues for Commercial Practitioners 2023
Course Date: June 21, 2023
Total: 5h 14min
Total Ethics: 35min
Tax Issues for Commercial Practitioners 2023
Course Date: June 21, 2023
Total: 5h 14min
Total Ethics: 35min
Course Introduction and Land Acknowledgement (9:00 – 9:10)
Genevieve Chang — Program Lawyer, CLEBC, Vancouver
Ian Humphries — Thorsteinssons LLP, Vancouver
Ian Humphries — Thorsteinssons LLP, Vancouver
Private Company Tax Planning Update (9:10 – 10:10)
- intergenerational transfers of business (Federal Budget 2023 Update)
- proposed changes to Alternative Minimum Tax
- employee ownership trusts
- trust reporting
Rebecca Cynader — Scion Law LLP, Vancouver
Commodity Tax Update (10:10 – 11:00)
- Underused Housing Tax
- Speculation and Vacancy Tax & Empty Homes Tax—update, audit trends
- Foreign Buyer Tax—audit trends
- GST update
- credit card fees
- assignment rules
- BC PST update—cloud computing services
Zheting Su — Thorsteinssons LLP, Vancouver
BREAK (11:00 – 11:20)
Notifiable and Reportable Transactions (11:20 – 12:10)
- existing rules
- proposal regarding notifiable and reportable transactions
- penalties
- defences
Parveen B. Karsan — McQuarrie Hunter LLP, Surrey
LUNCH BREAK (12:10 – 1:10)
Excessive Interest and Financing Expenses Limitation (EIFEL)—Brief Overview (1:10 – 1:50)
- EIFEL 101
- excluded entity rules
- intercompany loss consolidation
Kim Maguire — Osler, Hoskin & Harcourt LLP, Vancouver
BREAK (1:50 – 2:05)
Tax Controversy Update (2:05 – 3:05)
- a review of recent tax-related decisions
- practice update audit and appeals
Jacqueline Fehr — MNP LLP, Vancouver
GAAR Update (3:05 – 3:55)
- 2023 Federal Budget update
- recent GAAR decisions
Shawn Tryon — Thorsteinssons LLP, Vancouver
Closing Questions and Comments (3:55 – 4:00)
Ian Humphries — Thorsteinssons LLP, Vancouver
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Slides: Private Company Tax Update
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