Actions and Detail Panel
CRA Audits, Rectification, Appeals and Case Studies
Thu, 3 November 2016, 9:00 AM – 5:00 PM EDT
We are excited to offer a full day seminar/webinar! Whether you drop by for one module or join all four, we have an exciting day planned focusing on Appeals, Dealing with the CRA, Rectification, and Rescission. Our speakers come from Gowling WLG and Morris, Kepes, Winters.
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The breakdown of our day is as follows:
8:40 - 9:00: Registration and Networking
9:00 - 10:30: Rectification and Rescission (Peter Muto)
- Background - Common Law
- What is Rectification? What is Rescission?
- Jurisdiction of the Tax Court
- Burden of Proof
- Rectification of an Adverse Tax Consequence (Cases, Supreme Court and Fairmount/Jean Coutu)
- Rescission due to an Adverse Tax Consequence (Cases)
- The CRA's Role in Rectification
10:30 - 11:00: Networking and Coffee
11:00 - 12:30: Audits, Objections, and Appeals (Rob Winters)
- Framework of Self-Assessment System
- The "Normal Reassessment Period"
- What CRA can and Cannot do when Auditing
- What are Records and Books?
- Compliance Orders
- Notice of Objection (Procedure, Large Corporations, and Tips)
- Jurisdiction of Tax Court
- To Appeal or not to Appeal (Information or General, Procedure)
12:30 - 1:30: Networking Lunch
1:30 - 3:00: Recent Trends in Tax Enforcement (Stevan Novoselac and John Sorensen)
Risk Based Approach
CRA Efforts to Generate Leads
Offshore Tax Informant Program
Electronic Funds Transfer Tracking
Aggressive Litigation Tactics
Stevan - Accessing CRA’s Files Pertaining to Clients
- Informal Information Requests
- Taxpayer Bill of Rights and Appeals Renewal Initiative
- Formal Requests Under Access to Information Legislation
- Practical Tips
John - Ethical Considerations and Backdating
- Inappropriate Backdating vs. Acceptable Memorializing
- Professional Risk
- Best Practices
- CRA Positions and Case Law
3:30 - 5:00: Discussion Panel
Morris Kepes Winters Tax Lawyers
Peter Muto is an associate at the firm concentrating his practice in tax litigation, representing clients at the audit stage with the CRA and appeals to the Tax Court of Canada. His practice includes personal and corporate tax planning, corporate reorganizations, and estate planning practice.
Peter received his H.B.A. from the University of Toronto and his J.D. from the University of Manitoba. At law school, Peter was awarded a number of academic awards including multiple prizes in the area of taxation. Peter was Called to the Bar of Ontario in 2014. He is a member of the Canadian Tax Foundation and Canadian Bar Association. Prior to joining MKW, Peter completed a clerkship at the Tax Court of Canada in Ottawa.
Morris Kepes Winters Tax Lawyers
Robert Winters concentrates in the areas of corporate reorganizations, personal and corporate tax planning, planning and implementation of tax-driven transactions and tax dispute resolution, with particular emphasis on international taxation including non-resident trusts. He also represents clients in their dealings with the CRA and appears before the Tax Court of Canada.
Rob has written and presented on many tax topics including the Crown’s priority claim on trust funds, estoppel and the timing of income recognition, rectification orders, and the use of retirement compensation arrangements. He assisted in the preparation of the successful leave application to the Supreme Court of Canada in the Redeemer Foundation case, and in the preparation of the Appellant’s factum.
Rob received a Joint Honours B.A. in Economics and History from McGill University and joined MKW upon receipt of his LL.B. degree from the University of Manitoba Law School in 1997. He was called to the Bar of Ontario in 1999 and admitted to partnership in 2005.
Partner, Corporate Commercial Tax
Stevan Novoselac is the national leader of the Gowlings Tax Dispute Resolution team, an integral part of the firm's Tax Practice Group. He is listed as a Tax Controversy Leader in Canada for 2013 and 2014 by the International Tax Review.
Stevan helps taxpayers across Canada resolve all kinds of tax disputes, including voluntary disclosures, requirements for information, audits, objections, appeals, collections issues, taxpayer relief applications, rectification orders and remission orders.
Stevan has successfully resolved disputes for taxpayers on a wide range of issues, including tax avoidance, the general anti-avoidance rule, permanent establishment, tax shelters, interest deductibility, SR&ED claims, charitable status, retirement compensation arrangements, directors’ liability, shareholder benefits and group tax appeals. He resolves tax disputes with the Canada Revenue Agency as well as provincial and other taxation authorities. Where tax disputes are not resolved at the administrative level, Stevan represents taxpayers at all levels of court.
Stevan has written extensively and has been interviewed by national media on tax dispute resolution. He recently published an op-ed in The Globe & Mail on the subject of why taxpayers should voluntarily disclose their off-shore investments to the CRA through its voluntary disclosure program.
He has also presented seminars on tax dispute resolution to CFOs, tax directors, general counsel and tax advisers and accounting professionals, including the ICAO Practitioners’ PD Conference and Federated Press.
Partner, Tax, Tax Dispute Resolution
John Sorensen leads Gowling WLG Canada’s National Tax and Transfer Pricing group. He has been ranked by the Best Lawyers in Canada in the area of taxation law and as one of the leading tax controversy professionals in Canada by International Tax Review.
A partner based in Gowling WLG's Toronto office, John provides prudent advice and expeditious, cost-effective solutions to tax problems. He has wide-ranging experience dealing with income tax and GST/HST disputes. He also acts on behalf of tax practitioners who are alleged to have provided mistaken tax advice. John has appeared before the Tax Court of Canada, the Federal Court, the Federal Court of Appeal and the Ontario Superior Court of Justice. He has also helped clients successfully resolve tax problems through appeals to the Canada Revenue Agency and provincial tax authorities, and through voluntary disclosures, taxpayer relief applications and remission order applications.
John is past chair of the Ontario Bar Association Tax Section Executive. He has spoken and written on tax dispute resolution topics for the Canadian Tax Foundation's national and regional conferences, the Ontario Bar Association, the Canadian Association of Business Economics and the C.D. Howe Institute. He has also been quoted on tax topics in the national and international press.