Tax Lawyers: Professional Responsibility and Ethics Series (Archived Video Stream) 

Dec. 4, 2012
Toronto Online


This is the archived version of a program presented on December 4, 2012.  This will not become available until 2 weeks after the orginal program date.  To order this format please click on the "REGISTER NOW" button.   

Tax Lawyers face unique professional responsibility and ethics issues in their practice, particularly in a self-assessment tax system.  Practitioners at all levels of experience will gain an appreciation of practice issues faced by tax lawyers in two ninety minute moderated discussions with senior and intermediate practitioners.  This program will qualify for three CPD Professional Hours.

The first presentation and follow up panel discussion will deal with professional and ethical issues relating to financial statements, audits, tax provisions and communications with auditors. The second ninety minute session will help tax practitioners identify, understand and discuss how they can anticipate and, when necessary, deal with their big “M” mistakes and little “m” mistakes.

Program Chairs:

Lucinda Main, Heenan Blaikie LLP
John J. Tobin, Torys LLP


Audit Requests

  • Joint CBA/CICA Guidelines
  • What is a “claim”?
  • What are the lawyer’s obligations to report claims and potential claims?
  • Dealing with disclosure relating tax disputes and expected outcomes
  • Opinions to clients relied upon by accountants
  • Duty to other stakeholders
  • Duty to board of directors
  • Dealing with confidentiality issues
  • Dealing with privilege issues
  • What are the lawyer’s duties to the client?

New Reporting Rules Respecting Uncertain Tax Positions (FIN 48)

  • What are auditors requiring from tax lawyers?
  • Compliance issues
  • Opinions in support of tax provisions

John Sorensen, Gowling Lafleur Henderson LLP


Moderated Panel Discussion:
Heather Kerr, Couzin Taylor LLP/ Ernst & Young LP
Gabrielle Richards, McCarthy Tétrault LLP


It's Your Mistake - Now Fix It

  • What mistakes are worth worrying about – big “M” vs. little “m” mistakes
  • Discuss most common mistakes made by tax lawyers and how practitioners have worked through the ethical and practical issues to deal with their mistakes
  • Identifying the ethical issues
  • Professional responsibilities in dealing with and reporting mistakes
  • How to deal with the client when a mistake has been made
  • Who can junior lawyers turn to for guidance?
  • When, how and why LawPRO becomes involved after mistakes happen
    • What are the common mistakes LawPRO sees?
    • When should LawPRO be notified?
    • Once LawPRO  is notified what happens?
  • How to prevent mistakes
    • Know your comfort zone and stay within it
    • Know when to consult more experienced counsel or tax advisors
    • Stay current with changes to the law
    • Keep files organized and up to date with required materials

Salvatore Mirandola, Borden Ladner Gervais LLP
Raymond G. Leclair, Lawyers' Professional Indemnity Company (LawPRO)


Moderated Panel Discussion:
Mark Jadd, Heenan Blaikie LLP
David Fox, Fasken Martineau DuMoulin LLP



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    For 1 to 3 Participants
    CBA Member: $145*
    Non-Member: $185*

    For 4 or more Participants
    CBA Member: $195*
    Non-Member: $250*
    E-Materials included in the registration fee
    *plus applicable taxes

    Not attending the program?
    The materials for this program are available to purchase on our Publications Store.  To order the materials for this program please click here.



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