Related-Party Butterfly Rules: Recent Developments and Practical Guidance 

May 4, 2026
Online


OBA Taxation Law PROGRAM | On Demand
Original Program Date: May 4, 2026

When you purchase this on-demand product, you will receive access to the recording approximately one week following the live program date. If you wish to view the program live, please purchase the live online product here.

Join us for this practice-focused review of the Related-Party Butterfly rules under Section 55 of the Income Tax Act. We’ll unpack:

  • examination of recent developments in the interpretation and application of paragraph 55(3)(a), including in the context of paragraphs 55(3.01)(g) and 55(5)(e) and the CRA’s “ACB misalignment” principle
  • practical guidance for navigating these complex provisions, highlighting planning considerations and common pitfalls

You’ll come away with a clearer understanding of the nuances, and be better equipped to advise your clients on these types of transactions.

PROGRAM CHAIRS

Darren Joblonkay, Davies Ward Phillips & Vineberg LLP
Julia Zhuo, Torys LLP

SPEAKERS

Rick McLean, KPMG LLP
Gwendolyn Watson, Torys LLP

Single Registration

CBA Member: $64* | CBA Student Member: $34* | Non-Member: $116*

(includes e-materials access, where available) *plus applicable taxes

 

 

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    Group rates Available:

    2 - 4 registrants = 10% discount
    5 - 9 registrants = 15% discount
    10 - 19 registrants = 20% discount
    20+ = 25% discount

    To take advantage of the discount, please contact:
    publications@oba.org



    Viewer Specifications for Webcast

    • High-speed broadband internet connection
    • Current and updated web browser
    • If you need to download Adobe Acrobat Reader 10.0+, click here.
 

CONTACT INFO

Ontario Bar Association
Tele: (416) 869-1047
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1-800-668-8900
E-Mail: publications@oba.org
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