Related-Party Butterfly Rules: Recent Developments and Practical Guidance 

May 4, 2026
Online


OBA Taxation Law PROGRAM | 12:00 PM to 1:30 PM (ET)

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

PROGRAM DETAILS

Date: Monday, May 4, 2026
Time: 12:00 pm - 1:30 pm Program (ET)
 

PROGRAM PRICE

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

(includes e-materials access) *plus applicable taxes

 

 

printPrint    

     



    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:
    registrations@oba.org



    SPONSORSHIP

    Interested in sponsoring this CPD program?

    Click here for more information.



    Viewer Specifications for Webcast

    • Zoom App (latest version)
    • 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
Toll-free in Ontario
1-800-668-8900
E-Mail: registrations@oba.org
Web: www.oba.org