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.
 

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.
 

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.
 

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.
 

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.
 

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.
 

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.
 

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.
 

The special event is sponsored by:
Alvarez and Marsal Canada ULC, Borden Ladner Gervais LLP, Deloitte LLP, EY, KPMG Canada, and PwC Canada

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.
 

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).
 

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.
 

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

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.
 

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

Connect with fellow attendees on a guided walking tour of Upper Old Quebec.

Registration is required for the walking tour.

This session will provide participants with an update on the latest developments relating to Part XVIII (“FATCA”) and Part XIX (“CRS”) of the Income Tax Act.
 
The first part of this session will explore recent and upcoming changes to compliance obligations under CRS emerging from the following:
-    Changes to the CRA’s administrative positions as reflected in the CRA’s recently revised CRS Guidance, and 
-    Legislative amendments to CRS (“CRS 2.0”) that are proposed to come into effect on January 1, 2027.
 
The second part of this session will provide participants with an update on the CRA’s recent enforcement activity relating to FATCA/CRS, including tips and tricks that insurers should keep in mind for surviving an audit.

Successful tax dispute resolution requires far more than negotiating a settlement. This presentation explores the full toolkit available to taxpayers and advisors, including the effective use of taxpayer rights, strategic escalation within the CRA, waiver decisions, timing considerations, and collections / payment issues. 
 
We will discuss how these tools can be leveraged to manage risk, preserve options, and improve outcomes throughout the audit, objection, and appeals process. Drawing on practical experience, the session will highlight key strategic considerations, advantages and disadvantages of reaching a settlement at different stages of a dispute, and opportunities to influence the course of a dispute before positions become entrenched. 
 

Most tax teams are experimenting with AI. Few have fundamentally changed how tax work is performed. As regulatory demands increase and AI capabilities evolve, life insurance tax functions face a critical question: are we simply automating existing processes, or are we redesigning the tax operating model itself?
 
This panel will explore how organizations are using AI to move beyond productivity gains toward enhanced decision-making, stronger governance, improved data utilization, and new operating models for tax. Panelists will discuss practical use cases, emerging risks, talent implications, and what it will take to build a tax function that is truly AI-enabled rather than AI-assisted.
 

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.