2024 Tax Policy Research Symposium

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
Practitioner discussant:ÌýSilvia Jacinto, Deloitte
Academic discussant:ÌýTisha King, University of À¶Ý®ÊÓÆµ

What proportion of tax returns could the Canada Revenue Agency complete?

Speaker:ÌýAntoine Genest-Grégoir, École de gestion, Sherbrooke
Academic discussant:ÌýAlan Macnaughton, University of À¶Ý®ÊÓÆµ

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
Academic discussant: Devan Mescall,ÌýSaskatchewan

The Mirage of Mobile Capital

Speaker:ÌýWei Cui, Peter A. Allard School of Law, UBC
Practitioner discussants:ÌýRichard Marcovitz, Deloitte
Academic discussant: Ken Klassen, University of À¶Ý®ÊÓÆµ

12:20 p.m. Lunch

Afternoon: Tax Policy Panel Discussion

Timing Details
2:00 p.m. Welcome and reminders
2:05 p.m.

Panel:
The Tax Authority as Benefit Provider

Moderator: Ken Klassen

Panelists: Wayne Adams, Canadian Tax Foundation
Evelyn Forget, Max Rady College of Medicine, U Manitoba
Jennifer Robson, Political Management, Carleton U
additional panelists to be determined

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

Previous Tax Policy Research Symposiums