Speaker:
Sophia Chen, Sun Life (Chair, TOS Executive Committee)

Speaker:
Stephen Frank, President and CEO, CLHIA

David-Alexandre will cover the recent economic development from a Canadian perspective. From the inflation concerns of the Middle East conflicts and its impact on monetary policy to the slowed economy due to weaker demographics and how that impairs the labour market. We will also follow-up on where we stand on the tariff front and how the housing market is doing.

Speaker:
David-Alexandre Brassard, Chief Economist, CPA Canada

Canada's economic growth and productivity is a serious issue as our standard of living has stalled and continues to fall behind the United States. Given the success of "big bang tax reforms" in several countries, Canada should consider its own growth-oriented reform rather than marginal changes to the tax system.

Speakers:
Jack Mintz, President's Fellow, School of Public Policy, University of Calgary

This panel will discuss recent U.S. corporate tax developments of primary importance to inbound insurance groups, with a particular focus on legislative and regulatory developments affecting U.S. operations and repatriation efforts and the potential impacts of the U.S. mid-term elections. During our discussion, we aim to guide tax professionals through these developments by summarizing the potential scope of each item, highlighting principal points of consideration, and offering practical approaches to addressing these developments at an organizational level. We also intend to level-set on the current state of affairs at the Internal Revenue Service and the most recent U.S. fiscal outlook provided by the Congressional Budget Office.

Speakers:
Kristan Rizzolo, Senior Counsel, Eversheds Sutherland
William Pauls, Principal, Washington National Tax, Deloitte

Dive deep into the sophisticated world of Life Insurance Shares and unlock their potential as a pivotal tool in tax efficiency, estate planning, and multi-generational business succession. Through detailed case studies, learn how life insurance share strategies can be designed to enhance intergenerational business tax planning, support equitable estate distribution, and improve planning outcomes. Join us as we explore planning opportunities, identify pitfalls, and discuss tax considerations when working with them

Speaker:
Hemal Balsara, Head of Tax, Retirement and Estate Planning, Individual Insurance, Canada, Manulife

An interactive presentation covering live issues in tax disputes and litigation, highlighting considerations for pre-trial and trial strategy. Participants will engage in audience-driven exercises based on practical scenarios, complemented by discussion and debate.

Speakers:
Hon. Patrick Boyle, Of Counsel, KPMG Law LLP
Roberto Coelho, Partner, KPMG LLP
Jennifer Curran, Vice President, Tax, Empire Life
Kristen Duerhammer, Partner, KPMG Law LLP
Justin Kutyan, Partner & National Leader for Tax Litigation, KPMG Law LLP

Tax disputes rarely follow a straight path. Join in on a candid discussion between the bench and the bar on the evolving world of tax disputes. This session will explore emerging trends, procedural developments and practical considerations that shape the resolution of tax controversies.

Speaker:
Honourable Justice Monica Biringer, Judge, Federal Court of Appeal in Canada 
Pooja Mihailovich, Partner, Blake, Cassels & Graydon LLP

This session will provide a practical overview of how to prepare for and manage a CRA audit, including key pre-audit steps, an overview of the CRA’s audit powers, and strategies to reduce audit risk, including the use of privilege. Speakers will also discuss how to manage an audit strategically and protect yourself throughout the process.

Speakers:
Simon Douville, Partner, McCarthy Tétrault LLP
Andrea Gregoris, Director, Indirect Tax Advisory, Sun Life
Al-Nawaz Nanji, Partner, McCarthy Tétrault LLP

Jamie will provide his annual fast-paced review of the latest personal and small business tax developments, including recent personal tax cases of interest and CRA technical interpretations.

Speaker:
Jamie Golombek, Managing Director, Tax & Estate Planning, CIBC Private Wealth

Speakers:
Alan Kenigsberg, Partner, Osler
Simon Proulx, Partner, KPMG
D'Arcy Schieman, Partner, Indirect Tax, Deloitte

June 2026 marked the first wave of Pillar Two compliance filings—ushering in a new reality for multinational insurers. This session will provide a practical, insurance-focused perspective on what we’ve learned from initial filings, including data challenges, governance pressures, and evolving interpretations of the GloBE rules. It will also explore the rapidly shifting landscape, including recent OECD guidance, Canadian legislative updates (e.g., Bill C-31), and divergent global implementation approaches. This session will also reveal insights for insurers on how to stabilise compliance processes, respond to ongoing changes, and prepare for year two in an increasingly complex global minimum tax environment.

Speakers:
Shirley Chiu, Partner, Deloitte
Susan Luo, Senior Manager, Deloitte
Rachael Ogilvie-Harris, Partner, KPMG
Michael Sturino, Partner, PwC

This session will include an overview of: Legal and Tax Structure of Segregated Fund Contracts (Canada and Quebec); Legal and Tax Structure of Segregated Funds (Canada and Quebec); Taxation of transactions; Beneficiary designations (Canada and Quebec); Many strategies for applying segregated fund contracts (Canada and Quebec)

Speakers:
Serge Lessard, Assistant Vice-President, Tax, Retirement and Estate Planning (Province of Quebec), Manulife

This session will discuss how and why insurers are entering the private equity market, key structuring drivers for insurance investors, common fund structures for investing in Canada and the US, and cross-border considerations.

Speakers:
Ernest Ng, Partner, EY
Adam J Mendes, Partner, EY
Nancy Song, Partner, EY

Transform your SR&ED Claim Process so that you can Reduce Engineering time, Increase claim size and Reduce Audit Risk

Speakers:
Keith Macdougall, Partner, Tax, PwC
Rocco Vertucci, CPA, Director, Tax, PwC

An in-depth exploration of policyholder loans on life insurance policies, examining both their value and associated risks. This session reviews the evolution of regulatory frameworks across different generations, including legislation governing dispositions (cash and automatic premium loans), repayments (internal and external), interest, deductibility, and impacts on Adjusted Cost Basis (ACB). Perspectives from both the policyholder and the insured are analyzed to provide a comprehensive view.

Speakers:
Ladelle Baar, AVP, Product Taxation, The Canada Life Assurance Company
Oliver Feng, Director, Product Taxation, The Canada Life Assurance Company

Speakers:
Inna Golodniuk, Partner, Transfer Pricing, Deloitte
Andrew Paton, Partner, PWC

The speakers will discuss selected recent tax cases of interest to attendees

Speakers:
Laura Scheim, Partner, Tax, Osler
Olivier Fournier, Partner, Tax, Osler

Speaker:
Grace Pereira, Partner, BLG
Tony Zhang, Tax Lawyer, BLG

Speakers:
Timothy Fitzsimmons, Partner, Fasken Martineau DuMoulin LLP
Martha MacDonald, Partner, Torys
Margaret Nixon, Partner, Stikeman Elliott

Speakers:
Hiu Tung Cheung, Tax Partner, Financial Services, EY
Christine Fast, VP Taxation, Co-operators Group Limited
Anne Vettorel, VP, Global Tax Accounting, Technology and Risk, Canada Life
Hans Woo, VP Tax, Swiss Re

AI has quickly moved from experimentation to enterprise priority - but for many tax leaders, the question remains: what does this actually look like in practice? In this session, we move beyond the fundamentals of generative AI to explore the next phase: Agentic AI, where intelligent systems not only generate insights, but take action, collaborate, and execute workflows across the tax function. Through discussion and demonstrations, we will bring these concepts to life sharing practical tax use cases.

Speaker:
Jennifer Carew, Partner, Deloitte

Speaker:
Sophia Chen, Sun Life (Chair, TOS Executive Committee)