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

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