Spring Potpourri - Budget Tax Bites and OECD Examines International Income (Archived Video Stream) 

Apr. 25, 2013
Toronto Online

This is the archived version of a program presented on April 25, 2013.

Discussion Topics:

Budget 2013 – Edward Miller and Matthew Peters
- A review of new proposals contained in the 2013 Federal Budget including:
    • Character Conversion Transactions
    • Synthetic Dispositions
    • Trust and Corporate Loss Trading

OECD Developments and Implications for Canadian Tax Law – Scott Wilkie
The reliability of familiar tests of jurisdiction to tax international income is being re-examined in light of contemporary business practices. This presentation will consider how the OECD’s recent reports concerning “intangibles”, “hybrid mismatch”, “after-tax hedging”  and “base erosion and profit shifting” foreshadow evolving perceptions about the nature and measurement of international income and how it should be taxed, in the context of recent and continuing changes to Canadian tax law.

Scott Wilkie, Blake, Cassels & Graydon LLP
Matthew Peters, Cassels Brock & Blackwell LLP

Edward Miller, Blake, Cassels & Graydon LLP



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    For 1 to 3 Participants
    CBA Member: $40*
    Non-Member: $65*

    For 4 or more Participants
    CBA Member: $65*
    Non-Member: $100*
    *plus applicable taxes



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