À¶Ý®ÊÓÆµ Centre for Taxation in a Global Economy - University of À¶Ý®ÊÓÆµ
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 À¶Ý®ÊÓÆµ) |
8:40 a.m. |
Anxiety-driven decisions in aggressive tax planning Speaker:ÌýSuzanne Paquette,ÌýFaculté des sciences de l'administration, Laval What proportion of tax returns could the Canada Revenue Agency complete? Speaker:ÌýAntoine Genest-Grégoir, École de gestion, Sherbrooke |
10:20 a.m. | Break |
10:40 a.m. |
Did private country-by-country reporting affect international tax-motivate income shifting? Speaker:ÌýJillian Adams, School of Accounting and Finance, University of À¶Ý®ÊÓÆµ The Mirage of Mobile Capital Speaker:ÌýWei Cui, Peter A. Allard School of Law, UBC |
12:20 p.m. | Lunch |
Afternoon: Tax Policy Panel Discussion
Timing | Details |
---|---|
2:00 p.m. | Welcome and reminders |
2:05 p.m. |
Panel: Moderator: Ken Klassen Panelists: Wayne Adams, Canadian Tax Foundation The 2024 panel’s topic of tax authorities such as the CRA, as a benefits provider is informed byÌýtheÌýgrowing responsibility assigned toÌýtheÌýCRA 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.ÌýThrough 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).Ìý A break will occur around 3:30. |
4:25 p.m. | Concluding remarks |