annual commodity tax symposium - castore.ca · george kourounis, storm chaser, tedx speaker, and...

Try our NEW Virtual Conference option and save 10%! Helping you cut travel costs, without diminishing your access to expertise.cpacanada.ca/CTS

Join us and special guests, including several founding HST/GST leaders in Ottawa.

The 35th AnnualCommodity Tax SymposiumSeptember 28-29, 2015Optional workshops September 27 and 30

The Westin Ottawa HotelOttawa, ON

Get the benefi ts of cutting-edge knowledge in indirect tax.Two days. One location. Endless learning possibilities.

KEYNOTE SPEAKER:

George KourounisStorm Chaser, TEDx Speaker, and Host of Angry Planet – “Face Any Storm”

SPONSORS:

2 Commodity Tax Symposium


PRE-SYMPOSIUM — SUNDAY, SEPTEMBER 27, 2015

2:00 – 3:00 WORKSHOP REGISTRATION

3:00 – 5:00 Workshop: Supplying Goods/Services into the U.S.: Tips and TrapsNadia Manin, PwC and Bruce Todd, Deloitte

4:30 – 7:00 EARLY-BIRD REGISTRATION AND WELCOME RECEPTION FOR ALL DELEGATES Sponsored by:

DAY 1 — MONDAY, SEPTEMBER 28, 2015

7:30 – 8:30 REGISTRATION AND CONTINENTAL BREAKFAST

8:30 – 9:30 WELCOME REMARKS AND KEYNOTE ADDRESSGeorge Kourounis, Storm Chaser, TEDx Speaker, and Host of Angry Planet — “Face Any Storm” Sponsored by:

9:30 – 10:30 Canada’s Audit Landscape: The Rockies to Cape BretonEric Paton, PwC, Jay Riche, Deloitte, and Shelley Smith, BDO Canada LLP

10:30 – 11:00 COFFEE BREAK — EXHIBITS OPEN Sponsored by:

11:00 – 12:00 Fixing Past Mistakes: The Use of Rectifi cation and Rescission in Commodity Tax MattersKimberley Cook, Thorsteinssons LLP

Hot Topics in Financial ServicesRainer Nowak and Christian Thibault, KPMG

GST on Commercial Importations: The Good, The Bad and The Ugly (REPEAT)Alan Kenigsberg, Stikeman Elliott LLP

12:00 – 1:15 NETWORKING LUNCH Presentation of the Normand Guérin Award

1:15 – 2:15 Customs, for Non-Customs Professionals: What You Need to Know When Importing into CanadaBob Sacco, KPMG

Indirect Tax Implication: Programs Designed to Combat Climate ChangeZaheer Jamal, PwC

Is There an Election for That? (REPEAT)Christina Zurowski, Grant Thornton LLP

2:15 – 2:30 SESSION BREAK

2:30 – 3:30 Drafting Tax Legislation: How It Impacts Your AdviceDavid Robertson, Couzin Taylor LLP

Doing Business with First Nations — A Comprehensive Indirect Tax StudyAngela Chang, MNP LLP

Overview of Taxes on Insurance — The Insured’s Perspective (REPEAT)Jason Cooper, AON


4:00 – 5:00 Panel Discussion with Ministry of Finance representatives from BC, Saskatchewan and Manitoba Brian Warbey, Saskatchewan Ministry of Finance; Jordan Goss, BC Ministry of Finance; Shawna Hansen, Hansen Indirect Tax Inc.; and Kelly Oleson, Manitoba Ministry of Finance

5:00 – 7:30 35TH ANNIVERSARY "NIGHT OF MAGIC" NETWORKING RECEPTIONSponsored by:

Commodity Tax Symposium

Lunch Sponsored by:Award Sponsored by:

3For more information and to register, visit: cpacanada.ca/CTS

September 28–29, 2015

Optional Workshops September 27 and 30

The Westin Ottawa Hotel | Ottawa, ON

DAY 2 – TUESDAY, SEPTEMBER 29, 2015

8:00 – 9:00 CONTINENTAL BREAKfAST AVAILABLE

9:00 – 10:30 New OECD VAT GuidelinesPiet Battiau, OECD and Danny Cisterna, Deloitte

10:30 – 11:00 SESSION CHANGE BREAK

11:00 – 12:00 Managing Electronic Information Requests: Legal, Technical and Practical ImplicationsJohn Bain, KPMG, Dominic Belley, Norton Rose Fulbright Canada LLP, and Stephanie Tremblay, Suncor

Overview of Taxes on Insurance — The Insured’s Perspective (REPEAT)Jason Cooper, AON

12:00 – 1:15 NETWORKING LUNCH Sponsored by:

1:15 – 2:15 Imported Taxable Supplies and LoadingSania Ilahi, EY

Is There an Election for That? (REPEAT)Christina Zurowski, Grant Thornton LLP


2:30 – 3:30 Unsuspecting Applications of fair Market Value Rule — Defending Challenge on AuditAngelo Gentile, Dentons

GST on Commercial Importations: The Good, The Bad and The Ugly (REPEAT)Alan Kenigsberg, Stikeman Elliott LLP

3:30 – 4:00 NETWORKING BREAK Sponsored by:

4:00 – 5:00 Annual Case Law Update: Litigator and Planner PerspectivesMartha MacDonald and D'Arcy Schieman, Osler, Hoskin & Harcourt LLP

5:00 Conference Adjourns

POST-SYMPOSIUM – WEDNESDAY, SEPTEMBER 30, 2015

8:00 – 9:00 WORKSHOP REGISTRATION AND CONTINENTAL BREAKfAST

9:00 – 12:00 Less Is More: Sampling’s Role in Commodity Tax AuditsJeff rey Shaw and Dr. Roger Pfaff enberger, Ryan ULC

Practical Issues faced by Public Sector BodiesJames Capobianco and Sarah Noftell, PwC

Try our NEW Virtual Conference option and save 10%! Helping you cut travel costs, without diminishing your access

to expertise. cpacanada.ca/CTS

September 28–29, 2015

Optional Workshops September 27 and 30

The Westin Ottawa Hotel | Ottawa, ON


For 35 years, The Symposium has provided a tremendous networking and professional development opportunity for Canada’s top-tier indirect tax experts. Join us for The Symposium 2015 in Ottawa — and hear insight from thought leaders in the field on the most critical indirect tax issues facing your organization and clients right now.

As the longest-running commodity tax event in Canada, The Symposium is a leader, designed for leaders like you. It’s a responsibility CPA Canada takes seriously.

That’s why we handpick and present only the best, most relevant speakers, topics and ideas in commodity tax — to help you lead better, to inspire your creativity and to provide you with new skills.

Who Should AttendThe Symposium is for leading tax professionals who work closely with or advise businesses in the areas of indirect taxation. Our attendees include:• professional accountants, lawyers, consultants and academics

who research and advise in the areas of HST, GST, PST, customs and trade, and other indirect taxes

• senior executives and other professionals who lead internal commodity tax groups in industry

• CRA, Department of Finance and provincial ministries of finance representatives charged with policy and compliance initiatives relating to sales taxes and other direct taxes.

Your Benefits of Attending • relevant insights and advice on risk management related to

commodity taxation issues• exciting discussion and debates about policy direction• detailed sessions covering the most important issues in financial

services, customs, environmental fees and much more! • coverage of the most influential case law and jurisprudence over

the past year • annual CRA Roundtable • exhilarating keynote speakers and more!• CPD Credits: 21 (in-person); 14 (virtual)

For leaders engaged with commodity taxation issues, and professionals who research and advise in HST, GST, PST, customs and trade, and other indirect taxes, The Symposium brings you cutting-edge insights, opinions, interpretations and advice — all at one stellar event.

Join your colleagues from the best firms, companies and government offices for valuable insights and networking on the cutting edge of commodity taxation in Canada.


Sessions Descriptions

Pre-Symposium — Sunday, September 27, 2015

2:00 – 3:00 WORKSHOP REGISTRATION

3:00 – 5:00 Workshop: Supplying Goods/Services into the U.S.: Tips and TrapsNadia Manin, PwC and Bruce Todd, DeloitteThis interactive session will provide an in-depth look at common sales tax concerns when selling into the U.S. It will include both technical presentations and case studies where the participants apply the knowledge and skills taught during the course. The session will begin with the most fundamental issue, do I have nexus or a filing responsibility? It will continue on covering the state’s aggressive enforcement actions around that question, companies' own misconceptions surrounding it including protection by treaty and what to do if you are contacted. Other topics will discuss the vast unconformity of the states’ laws surrounding treatment of software and technology, manufacturing exemptions, and taxable and non-taxable services. We’ll discuss what happens if you're audited and likely document requirements. Finally, what system tools are out there to make the process easier to administer?

4:30 – 7:00 EARLY-BIRD REGISTRATION AND WELCOME RECEPTION Sponsored by:

Day 1 — Monday, September 28, 2015

7:30 – 8:30 REGISTRATION AND CONTINENTAL BREAKFAST

8:30 – 9:30 WELCOME REMARKS AND KEYNOTE ADDRESSGeorge Kourounis, Storm Chaser, TEDx Speaker, and Host of Angry Planet – “Face Any Storm”Hear from George Kourounis, one of the world’s most active storm chasers, a renowned global explorer and host of Angry Planet! What does it take to succeed, even when faced with a “storm” of challenges? George compares his storm chasing and eco-exploration experiences to the types of challenges we all face — in both our personal and our professional lives. Using dramatic video clips and stunning photography from around the world, George draws parallels on his experiences from setting goals, taking risks and living facing countless “storms” of the figurative and literal kind. Kourounis shows us how it’s done. Sponsored by:

9:30 – 10:30 Canada’s Audit Landscape: The Rockies to Cape BretonEric Paton, PwC, Jay Riche, Deloitte, and Shelley Smith, BDO Canada LLPThe GST/HST and QST systems have been in place for over two decades. Although there have been many fundamental changes over the years including the introduction of the HST in several provinces and the modified QST in Québec, the government authorities have been auditing registered businesses on a regular and sometimes excessive basis. This presentation will examine some of the audit issues that arise in the different parts of the country and how businesses and practitioners are dealing with this.


11:00 – 12:00 CONCURRENT SESSIONS — CHOOSE ONE OF THREE:

Fixing Past Mistakes: The Use of Rectification and Rescission in Commodity Tax MattersKimberley Cook, Thorsteinssons LLP

OR Hot Topics in Financial ServicesRainer Nowak and Christian Thibault, KPMGThe session will look at the key issues impacting the

OR GST on Commercial Importations: The Good, The Bad and The Ugly (REPEAT)Alan Kenigsberg, Stikeman Elliott LLP


The equitable remedies of rectification and rescission are tools that have been increasingly used to correct errors in income tax and commodity tax matters. The session will provide a detailed summary of the applicable legal principles, case law and procedures, and participants will leave the session knowing whether rectification or rescission is an appropriate option to consider to fix a past mistake.

financial services industry including those organizations that are deemed to be financial institutions. Topics covered will include QST harmonization, arranging for services, self-assessment, the Special Attribution Method formula, intercompany transactions and allocation methodologies in view of recent court cases.The session will also look at the financial services review and the issues facing financial institutions in other GST/VAT jurisdictions around the world.

This presentation will provide a general overview of how the various GST rules work on the importation of commercial goods, including: • The interaction of

delivery terms and who is responsible for paying GST/HST;

• Ability to claim input tax credits for GST paid on importation;

• Transfers of input tax credits from non-residents who are not registered for GST to purchasers;

• Constructive importer vs. importer of record;

• Rules applicable to supplies before Customs release;

• Drop-Shipment Rules and Issues; and

• Current audit issues.

12:00 – 1:15 NETWORKING LUNCH Lunch Sponsored by:Presentation of the Normand Guérin Award Award Sponsored by:


Customs, for Non-Customs Professionals: What You Need to Know When Importing into CanadaBob Sacco, KPMG Intended for the financial or tax professional who is not a customs specialist, but requires a good understanding of the issues relating to imports of goods into Canada, such as: • Recent changes to CBSA's

valuation policies • Recent trade agreements

and tari§ changes • Key compliance risks and

duty-savings opportunities • Duty relief and deferral

programs • Recent changes to CBSA's

seizure policy• Export reporting

compliance

OR Indirect Tax Implications of Programs Designed to Combat Climate ChangeZaheer Jamal, PwC Global climate change is a significant environmental challenge facing us. To meet this challenge, certain provinces have adopted programs designed to achieve specific environmental goals including (i) Cap-and-trade; (ii) Carbon taxes; and (iii) Greenhouse o§sets. Additionally, to encourage investment in energy eªciency and renewable energy, BC has a series of initiatives for Liquefied Natural Gas (LNG). This session will provide an overview of key issues and updates relating to these programs and initiatives and look at the indirect tax implications of each.

OR Is There an Election for That? (REPEAT)Christina Zurowski, Grant Thornton LLP Christina will review the various elections available under the Excise Tax Act and highlight the number of changes to widely used elections (such as the 156 and the JV elections), in addition to the many other commonly and not so commonly used elections. This session will work through the requirements and conditions that must be met, and the corresponding benefits. It will also highlight potential traps that may accompany the elections that organizations need to consider and understand.

2:15 – 2:30 SESSION BREAK


Drafting Tax Legislation: How It Impacts Your AdviceDavid Robertson, Couzin Taylor LLPAttendees will learn how federal tax legislation is drafted, amended and

OR Doing Business with First Nations — A Comprehensive Indirect Tax StudyAngela Chang, MNP LLPIn Canada, the indirect tax treatment of First Nations has a number of eventualities

OR Overview of Taxes on Insurance — The Insured’s Perspective (REPEATED)Jason Cooper, AONThere is often some confusion around the taxes that apply to an insurance policy and


enacted. This session will provide insights from both a tax practitioner and an (ex)-offi cial from the Department of Finance and explore what steps Finance must undertake to enact or amend legislation, the consultations that take place and the documents and analysis done before a tax statute or regulation becomes law.At the end of this session, participants will have a better understanding of how tax legislation is enacted and an improved ability to interpret federal statutes.

— implications to Indian Bands pursuant to the Indian Act, implications to Treaty Nations, First Nations Tax, and First Nations GST. At a high level, we’ll explore the history of these statutes and their modern day impact in the business world. On a practical level, we’ll cover topics including structuring options such as joint ventures and partnerships, documentation requirements to substantiate various exemptions and the availability of point-of-sale rebates.

who has the responsibility to remit the applicable taxes. Although the broker remits many of these taxes, there are several instances where the insured has the responsibility to remit the applicable taxes. With global policies becoming increasingly complex, additional care is required to ensure the tax remittance obligations are understood.This session will provide an appreciation of the taxes that apply from the insured’s perspective.

3:30 – 4:00 COffEE BREAK — EXHIBITS OPEN Sponsored by:

4:00 – 5:00 Panel Discussion with Ministry of Finance representatives from BC, Saskatchewan and ManitobaBrian Warbey, Saskatchewan Ministry of Finance; Jordan Goss, BC Ministry of Finance; Shawna Hansen, Hansen Indirect Tax Inc.; and Kelly Oleson, Manitoba Ministry of FinanceThis panel discussion will provide the Ministry’s comments and opinions regarding key PST tech-nical matters and where applicable comparing the diff erent policies of each province. The session will start with a technical update of recent legislative changes and administrative updates. It will also focus on key areas such as: registration, PST on real property, import and self-assessments, audits, software and similar products.This session will provide the audience with updates and a discussion on the Ministry’s position regarding controversial areas, including cloud software.

5:00 – 7:30 35th ANNIVERSARY “NIGHT Of MAGIC” NETWORKING RECEPTION Sponsored by:

Day 2 — Tuesday, September 29, 2015

8:00 – 9:00 CONTINENTAL BREAKFAST

9:00 – 10:30 New OECD VAT GuidelinesPiet Battiau, OECD and Danny Cisterna, Deloitte Piet will provide a unique update on the development of the International VAT/GST Guidelines, which the OECD is expected to release early November. These Guidelines present international standards on VAT neutrality and on taxation of cross-border supplies of services and intangibles. They are notably expected to bring about drastic changes for remote suppliers of B2C electronic services to consumers. In the future, these suppliers may be required to register and remit VAT/GST in the consumer market even when they have no physical presence there.


11:00 – 12:00 CONCURRENT SESSIONS — CHOOSE ONE OF TWO:

Managing Electronic Information Requests: Legal, Technical and Practical Implications John Bain, KPMG, Dominic Belley, Norton Rose Fulbright Canada LLP, and Stephanie Tremblay, SuncorIndirect taxes are transaction-level taxes and transaction data is essential for business to comply and for tax authorities to administer. This session will explore the legal, technical and practical implications of electronic information requests by the Canada Revenue Agency

OR Overview of Taxes on Insurance — The Insured’s Perspective (REPEAT)Jason Cooper, AONThere is often some confusion around the taxes that apply to an insurance policy and who has the responsibility to remit the applicable taxes. Although the broker remits many of these taxes, there are several instances where the insured has the responsibility to remit the applicable taxes. With global policies becoming increasingly complex, additional care is


(CRA). The panel will discuss a registrant’s legal obligations relating to the provision of electronic data, technical issues such as transmission, format and security and other considerations such as sampling and the implications for the audit.The panel will bring their legal, technical and industry knowledge and experience to this important topic for all registrants and practitioners.

required to ensure the tax remittance obligations are understood.This session will provide an appreciation of the taxes that apply from the insured’s perspective.

12:00 – 1:15 NETWORKING LUNCH Sponsored by:


Imported Taxable Supplies and LoadingSania Ilahi, EYSince the overhaul of the imported services provisions, financial institutions have faced significant additional tax costs and scrutiny over the way they conduct business particularly with aªliates outside Canada. This session focuses on the treatment of imported services by financial institutions and just how far-reaching the provisions are. After this session you will have a better understanding of how your organization may have self-assessment obligations on a wide range of services that have historically been considered “financial services.”

OR Is There an Election for That? (REPEAT)Christina Zurowski, Grant Thornton LLPChristina will review the various elections available under the Excise Tax Act and highlight the number of changes to widely used elections (such as the 156 and the JV elections), in addition to the many other commonly and not so commonly used elections. This session will work through the requirements and conditions that must be met, and the corresponding benefits. It will also highlight potential traps that may accompany the elections that organizations need to consider and understand.



Unsuspecting Applications of Fair Market Value Rule – Defending Challenge on AuditAngelo Gentile, DentonsIn the GST/HST context, the concept of “fair market value” (FMV) plays a central role in the areas of barter transactions, self-assessment on real property, determining the value of “employer resources” for pension activities, and exchanges between non-arm’s length persons where full ITCs are not available or a “closely-related” election has not been made. Determining FMV may appear straightforward, but practical implications arise when parties take competing views. This session explores the e§ects of FMV determinations in these scenarios.

OR GST on Commercial Importations: The Good, The Bad and The Ugly (REPEAT)Alan Kenigsberg, Stikeman Elliott LLPThis presentation will provide a general overview of how the various GST rules work on the importation of commercial goods including:• The interaction of delivery terms and who is

responsible for paying GST/HST;• Ability to claim input tax credits for GST

paid on importation; • Transfers of input tax credits from

non-residents who are not registered for GST to purchasers;

• Constructive importer vs. importer of record; • Rules applicable to supplies before

Customs release;• Drop-Shipment Rules and Issues; and• Current audit issues.

3:30 – 4:00 NETWORKING BREAK Sponsored by:

4:00 – 5:00 Annual Case Law Update: Litigator and Planner PerspectivesMartha MacDonald and D’Arcy Schieman, Osler, Hoskin & Harcourt LLPThis session will review notable commodity tax jurisprudence from the past year, including administrative matters specific to the commodity tax area, as well as upcoming cases to watch. The two panelists will introduce the cases and provide the viewpoints of a planner and a litigator.

5:00 CONFERENCE ADJOURNS


Post-Symposium — Wednesday, September 30, 2015

8:00 – 9:00 WORKSHOP REGISTRATION AND CONTINENTAL BREAKfAST

9:00 – 12:00 POST-SYMPOSIUM WORKSHOPS — CHOOSE ONE OF TWO:

Less Is More: Sampling’s Role in Commodity Tax AuditsJeffrey Shaw and Dr. Roger Pfaffenberger, Ryan ULC The use of statistical sampling by auditors can significantly reduce the cost of an audit for both taxpayers and government authorities. However, misuse of sampling can also lead to unfair assessments and taxpayer disputes. The objective of this workshop is to provide an understanding of why, how and when sampling should be used in an audit, as well as provide an overview of the different sampling approaches that may be employed. In addition, there will be discussion on how certain transactions should be handled within a sampling methodology and a review of the current sampling practices in the Canadian commodity tax jurisdictions.

OR Practical Issues Faced by Public Sector BodiesJames Capobianco and Sarah Noftell, PwCGST/HST compliance for PSBs is complex and evolving. Examine issues and decisions faced by PSBs using a practical and hands-on approach, including effects of making various elections; ITC allocation challenges; changes in entity status; best practices for process and documentation; and other current and emerging issues. The workshop’s highly interactive environment allows participants to work through realistic scenarios, while workshop leaders share their experiences and tips on tracking information, evaluating election impacts and identifying recovery opportunities.

OR

Get this workshop for fREE if you attend The Symposium and have already registered for the full specialized HST/GST Public Sector Bodies elearning course: cpacanada.ca/ePSBC

Upcoming Tax ProgramsCommodity Tax Symposium — West March 2016, Calgary, AB

Specialized HST/GST Courses Elearning — Always AvailableCross-Border TransactionsFinancial ServicesPublic Sector BodiesReal Property

In-Depth Transfer Pricing Course — Part l Elearning — Always Available

For more information on all CPA Canada upcoming programs, visit:

cpacanada.ca/2015Programs


Symposium Location and Accommodation The Westin Ottawa Hotel 11 Colonel By Drive Ottawa, ON K1N 9H4

t. 613-560-7000

Located on the Rideau Canal adjacent to Rideau Centre Shopping Mall and the Ottawa Convention Centre, The Westin Ottawa offers direct access to all the allures of Canada’s capital city, from its thriving businesses to its many cultural diversions.

Conference participants can enjoy a rate of $235 for traditional rooms, $285 for deluxe rooms, and suites starting at $360 per night (plus applicable taxes) based on single or double occupancy.

To book a guest room call the hotel at 613-560-7000 and identify yourself as a Commodity Tax Symposium participant to obtain our guaranteed rate.

Note: Guaranteed rate available until September 4, 2015, 5 p.m. ET (or when room block is sold out). Book early to avoid disappointment.

Cancellation policyIf you are unable to attend the event for any reason, you may substitute, by arrangement with the Participant Coordinator, someone else from your organization, or, you may cancel up to 14 calendar days prior to the event start date for a full refund. Cancellations received within 14 calendar days of the event start date will be subject to a $150 administration fee (plus applicable taxes). All cancellation requests must be received by 5 p.m. ET on the day prior to the event start date. Refunds are not available after that point.

PLEASE NOTE: All cancellations must be received in writing by email to [email protected].

PROGRAM DISCLAIMER: The speakers, topics, program format and events are correct at the time of printing. If unforeseen circumstances

occur, CPA Canada reserves the right to alter or delete items from the program, or cancel the event and refund all

registration fees.

Registration FormYES! I would like to attend the 2015 Commodity Tax Symposium. Please register me for the following:

Symposium* (28–29 September 2015) — In-Person (CPD Hours: 21) $1,595 $ _____________

Symposium* (28–29 September 2015) — Virtual (CPD Hours: 14) $1,595 $1,435.50 $ _____________(with 10% Savings)

Pre-Symposium Workshop: Supplying Goods/Services into the U.S.: Tips and Traps (September 27, 2015) $65 $ _____________

Post-Symposium Workshop**: Less Is More: Sampling’s Role in Commodity Tax Audits (September 30, 2015) $295 $ _____________

FREE† Post-Symposium Workshop**: Practical Issues Faced by Public Sector Bodies (September 30, 2015) $295 $ _____________

Sub Total $ _____________

Plus 13% HST $ _____________

Total Payment $ _____________

* Symposium registration includes online access to recorded presentations. (Online access available approximately 4-6 weeks post-event.)

** Two Post-Symposium Workshops run concurrently and are in-person only. Please select only one.

† Get this workshop for free if you attend The Symposium and have already registered for the full Specialized HST/GST: Public Sector Bodies elearning course here: cpacanada.ca/ePSBC

GST/HST: 83173 3647 RT0001

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Ways to register:

Online www.cpacanada.ca/CTSBy phone Call Registration 416-204-3263

Fax registration form and payment information to 416-204-3415

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277 WELLINGTON STREET WESTTORONTO, ONµCANADAµM5V 3H2

The 35th AnnualCommodity Tax SymposiumSeptember 28-29, 2015Optional workshops September 27 and 30The Westin Ottawa HotelOttawa, ON

Join us and special guests, including several founding HST/GST leaders in Ottawa.

Try our NEW Virtual Conference option and save 10%!! Helping you cut travel costs, without diminishing your access to expertise.

cpacanada.ca/CTS

KEYNOTE SPEAKER:

George KourounisStorm Chaser, TEDx Speaker, and Host of Angry Planet — “Face Any Storm”

SPONSORS

annual commodity tax symposium - castore.ca · george kourounis, storm chaser, tedx speaker, and...

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