P A C I F I C B U S I N E S S & L A W I N S T I T U T E F IRST N ATION T AXATION : I MPLICATIONS OF THE B ASTIEN AND D UBÉ C ASES October 19 th , 2011 • Renaissance Harbourside Hotel • Vancouver, BC Chaired by Maxime Faille Gowlings LLP Approved for up to 6 hours of CLE, MCLE or professional development credits
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P A C I F I C B U S I N E S S & L A W I N S T I T U T E
FIRST NATION TAXATION:IMPLICATIONS OF THE BASTIEN AND DUBÉ CASES
First Nation Taxation:Implications of the Bastien and Dubé Cases
After almost 20 years of court decisions that narrowed the section 87 First Nation tax exemption, the Supreme Court of Canada in the recent Bastien and Dubé decisions appears to have strengthened and broadened the Indian Act exemption. The impact of the decisions on First Nations’ ability to enhance their own economic development has yet to be determined. Nonetheless, the direction offered by the Supreme Court will likely have significant ramifications.
At this conference, you will hear from our expertfaculty, including lawyers involved in the decisionsandaccountantswhospecializeinthisarea,oncurrentissuesinFirstNationtaxationandtheimplicationsofrecentcaselaw.
Issues to be discussed:Whatroledoestaxationplayinself-determination?•
Backgroundofthe• BastienandDubédecisions
The implications of recent case law on First Nation tax•immunity
ChairMaxime Faille,Partner,GowlingsLLP,Ottawa,ON.Mr.Faillepractisesin the areas of Aboriginal law, public law and general litigation.He istheNationalLeaderofGowlings’AboriginalLawGroup,andiscounselinseveralAboriginaltaxmatters.Mr.FailleteachestrialadvocacyattheUniversityofOttawa’sFacultyofLaw,andhasalsolecturedonconstitutional
Bill Maclagan,ManagingPartner,Blake,Cassels&GraydonLLP,Vancouver,BC.Mr.MaclaganpractisesintheTaxGroup.Heisinvolvedinallaspectsofincomeandcommoditytaxation,includinggoodsandservicestaxandtransferpricing.Hepractisesinboththetaxationplanningandtaxlitigationfields.Mr.Maclagan’spracticeemphasizescorporatetaxationwithafocus
ontransactionaladvice,corporatereorganizations,andstructuringbusinessprojectsincludingjointventuresinvolvingFirstNations.Mr.MaclaganisrecognizedasaleadinglawyerinThe Canadian Legal Lexpert Directory, The Best Lawyers in CanadaandPLC Which Lawyer?.Mr.Maclaganhaswrittenextensivelyinhisareaofexpertise,haschairedconferencesongeneraltaxandcorporatematters,andisafrequentlectureratprofessionaldevelopmentprograms.HeispastchairpersonoftheTaxSubsectionoftheCanadianBarAssociationinBritishColumbia,andisaGovernoroftheCanadianTaxFoundation.
Randy Munro,AssociatePartner,DeloitteandToucheLLP,Langley,BC.Mr.Munrohasover20yearsofexperienceinprovidingprofessionaltaxadvicewithanemphasisontax-effectivestructuringforFirstNationbusinesses.HehasadvisedFirstNationsonavarietyoftaxissuesincludingstructuringoflimitedpartnerships,establishmentofsettlementtrustsandconversionofnon-profit
J. Peter Ranson,TaxPartner,AboriginalClientServices,KPMGLLP,Kelowna,BC.Mr.Ransonhasextensiveexperience inprovidingabroad rangeofAboriginalservicestoFirstNationsacrossCanada,including:Negotiationsof business ventures and structures; assisting with specific land claimnegotiations;negotiatingwithlendersandinvestorstodeterminethebest
structuretopreservetheAboriginalintegritywhileprovidingadequatesecurity;andadvisingon themanagement andgovernance structuresof business ventures andspecificclaims.HehasalsoadvisedonawidevarietyofAboriginal/non-Aboriginalbusinessventuresincludingforestry,retail,realestatedevelopment,buildingsupplybusinessesandgamingbusinesses.HehasnegotiatedfinancingandregulatoryissueswithgovernmentsandAboriginalBusinessCanada.Mr.RansonistheauthoroftheKPMGbookentitledFirst Nations and Canadian Taxation.
Aboriginal Youth Sponsorship Program: Forinformation about applying please visit www.pbli.com/aboriginal-youth-sponsorship.
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First Nation Taxation - October 19th, 2011
Upcoming Conferences•Consultation and AccommodationSept.23rd,2011inVancouver,BC•Corporate GovernanceSept.29th&30th,2011inOttawa,ON•Advanced Tax IntensiveOct.13th,2011inVancouver,BC
First Nation Taxation:Implications of the Bastien and Dubé Cases
October19th,2011
RenaissanceHarboursideHotel•Vancouver,BC
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Registration: The registration fee is $725.00 plus HST of $87.00 totalling$812.00 coveringyourattendanceattheconference,writtenmaterials,alightbreakfast,andrefreshmentsthroughouttheday.
When and Where: Check-in begins at 8:30 a.m. The conference starts at9:00a.m.RenaissanceHarboursideHotelislocatedat1133WestHastingsStreetinVancouver,BC.Forhotelreservations,pleasecontactthehoteldirectlyat800-905-8582or604-689-9211.