First Nations and Taxation A Pragmatic Approach

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 Nations and Taxation:
A Pragmatic Approach
February 16th
& 17th
, 2017 • UBC Robson Square • Vancouver, BC
Live Webinar also available!
Chaired by
J. Peter Ranson
KPMG LLP
Approved
by
the
Law
Society
ofBC
for9.25
hoursof
professionaldevelopm
entcredits

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The unique tax advantages of Aboriginal people are an
underusedandsometimesmisunderstoodresource.Recent
changes in CRA rules and applicable legislation have
created new complexities and opportunities. With a full
understanding of these regimes, First Nation governments
canfostereconomicdevelopmentandincreasegovernment
revenue streams. This course will help you understand the
legalandlegislativechangesthatimpactAboriginaltaxation
issues. You will also learn how to use the competitive
advantage of Aboriginal tax to build commercial enterprise
and foster economic development. An effective tax regime
can result in a greater ability to provide incentives to on-
reserve businesses and to expand community services.
The course will provide opportunities to learn and discuss
these issues with leading experts, and attendees will come
away with new tools to navigate the maze of applicable
tax provisions and rules.
Key Issues to be Addressed:
• Recent updates on case law pertaining to Aboriginal
taxation issues
• Updates on recent actions and interpretations by the
CRA, including a discussion of recent auditing trends
• Strategies to avoid and navigate the CRA auditing
process, including how to respond to an appeal and
how to prepare for an audit
• Tax differences in treatment of s. 87 between self-
governing agreements, Status Indians, various modern
treaties, and the Labrador-Inuit Self-Governing
Agreement
• First Nation exemptions under the Income Tax Act
• Advice on engineering and structuring specific claims
and settlement trusts
• A discussion of indirect taxes and property taxes as
applied by First Nations when acting as taxing entities
• A review of the implications and effects of obtaining
“own source revenue” on a First Nation, including
fiscal-transfer policies
Who Should Attend?
• Aboriginal leaders, administrators, advisors and
councillors
• Lawyers and accountants advising First Nation
governments
• Lawyers and accountants advising businesses working
with Aboriginal partners
• Business developers and prospectors
• Resource industry executives and Aboriginal liaisons
• ConsultantsintheAboriginalornaturalresourcesector
• Federal, provincial and municipal officials
Chair
J. Peter Ranson, Aboriginal Client Services, KPMG LLP, Kelowna, BC. Mr.
Ranson has over 32 years of public accounting experience, focusing on
providing taxation and business advisory services to private, public sector,
andAboriginalorganizations.AcrossCanada,hehasprovidedabroadrange
of services to First Nations, including: assisting First Nations and individual
memberswithrepresentationstotheCanadaRevenueAgency;negotiationsofeffective
tax structures for specific land claims; negotiating with lenders and investors to deter-
mine the best structure to preserve the Aboriginal integrity while providing adequate
security; and advising on the management and governance structures of business
ventures and specific claims. Mr. Ranson has also assisted First Nations and Aboriginal
communities with developing appropriate business governance models and business
implementation; and has advised on the financial impact of Own Source Revenues
on fiscal transfers. He is one of Canada’s leading experts on Aboriginal taxation. Mr.
Ranson authored the KPMG LLP book entitled First Nations and Canadian Taxation,
now in its third edition.
Faculty
Janelle Dwyer, Partner, Mandell Pinder LLP, Vancouer, BC. Janelle is a
business lawyer practising in the area of economic development. She gives
legal advice on real estate, impact benefit agreements, Crown accommoda-
tion agreements, trusts, and corporate structuring. Her advice often includes
how to make Indigenous and colonial laws work together. She also works
closely with First Nations on governance issues, including the development of property
taxation regimes. Janelle grew up on Vancouver Island and is a member of Splatsin
First Nation. She believes that healthy, prosperous Aboriginal communities require
reconciliation of the past injustices that have been suffered by Indigenous people in
this country. Her desire to facilitate economic benefits for her clients is a constant
motivation in her legal work.
Maxime Faille, Partner, Gowling WLG, Vancouver, BC. Named Benchmark
Canada’s Aboriginal Lawyer of the Year for 2016, Max Faille currently serves
as national leader of Gowling WLG’s Aboriginal Law Group and co-leader
of the firm’s Aboriginal Tax Service. In addition to legal representation in
the courts and in negotiations, Max regularly provides advice on matters
of Aboriginal and treaty rights, First Nation taxation, self-government, Aboriginal
consultation and accommodation, Impact and Benefit Agreements, and Aboriginal
economic development. He is a member of the board of directors of the Canadian
Council for Aboriginal Business. Among numerous recognitions and awards for his
work in Aboriginal law, Max is recognized as a leading lawyer in Aboriginal Law in
Chambers Canada 2016, Lexpert’s Leading Canadian Lawyers in Energy 2015 and
Leading Canadian Lawyers in Global Mining, 2015-2016. Max was co-counsel to the
Gift Lake Métis Settlement in Daniels v. Canada.
GarryMerkel,CEO,TahltanNationDevelopmentCorporation.GarryMerkel
has over 35 years of experience in most aspects of land management, com-
munity development, and organizational development and management.
He is a senior negotiator and advisor for the Ktunaxa Nation Council, a
Registered Professional Forester with the Association of BC Professional
Foresters, a Co-Chair of the BC Minister of Forests Practices Advisory Council, and a
Co-Chair of the First Nations Council of Advisors. Garry is the lead negotiator for the
Ktunaxa treaty negotiations and has been involved in building First Nations govern-
ments for almost three decades. His purpose is to create better ways to look after the
land by empowering communities and others to build practical land-management
tools, organizations, education, businesses, and public policy that integrate a deep
philosophical base that worships the land.
Marie L. Potvin, Legal Counsel (external), First Nations Tax Commission.
Ms. Potvin has over 20 years of practice experience in indigenous, local
government, and environmental law. Over the past 10 years, Marie has
worked closely with the First Nations Tax Commission to support First
Nation tax jurisdiction through policy and law development. She has pro-
vided advice on the development of federal legislative amendments and regulatory
reform, and has worked with numerous First Nations to implement property-taxation
regimes on their lands. Marie is an online faculty at Thompson Rivers University, and
an instructor in the First Nations Tax Administration Certificate Program delivered by
the Tulo Centre of Indigenous Economics. She is a past board member of the Islands
Trust Fund, and is a past Associate with the University of Victoria Environmental Law
Centre Associates Program.
Nicole Watson, Senior Manager – Tax, KPMG LLP, Kelowna, BC. Nicole
Watson is a chartered professional accountant and has been with KPMG
for over 14 years, where she advises individuals, and enterprises regarding
Canadianincometaxandestate-planningmatters.Nicolespecializesinestate
andtrustplanning,successionplanning,taxreturnsandfinancialstatements,
reorganizations, buying and selling a business, advisory services, business-tax issue
resolutions, and financial management. She is currently a member of the Canadian
AssociationofFamilyEnterprise,theCanadianTaxFoundation,andtheKelownaEstate
Planning Society. She has completed the Indepth I, II, III taxation courses, and is an
instructor for the Indepth I and II group study CPA taxation courses.
Mark Worrall, Partner, KPMG LLP. Mark Worrall has specialized in Cana-
dian indirect taxation since 1986 and leads KPMG’s Indirect Tax practice
in Vancouver. He advises a wide range of clients in both the private and
public sector on the application of the federal Goods and Services Tax
(GST), Harmonized Sales Tax (HST), Quebec Sales Tax (QST), Provincial
Sales Taxes (PST), and other “non-income” taxes. Mark has been a frequent speaker
on Indirect Tax matters at the annual Canadian Institute of Chartered Professional
Accountants Commodity Tax Symposium, most recently presenting a paper on Cloud
Computing. Mark is a member of the GST/HST Leaders Forum sponsored by the CICPA
and has served as a tutorial leader at the CICPA In-Depth GST Tax Course. Mark also
authored and co-lectured the CICPA In-Depth PST Course.

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First Nations and Taxation: A Pragmatic Approach
February 16th
, 2017 (Day One)
9:00 Welcome and Introduction by PBLI
9:05 Chair’s Welcome and Introduction to Day One
J. Peter Ranson, KPMG LLP
9:10 Making Use of Cases: How Courts Are Now
Interpreting the Case-law
Maxime Faille, Gowling WLG
• The object and spirit of s. 87 of the Indian Act as
articulated in the case law
• How the courts are applying the “purpose tests”
• Winners and losers – Have the courts been taking
a uniform approach?
• The positive and negative aspects that can be gleaned
from case law
9:40 Questions and Discussion
9:50 Current Updates on the CRA: Who’s Being
Audited and Why
• The general tone of the CRA in auditing and assessing
• How is the CRA applying the case-law?
• What new interpretations are making their way into
the audit process?
• What areas are the CRA targeting for audits?
10:30 Refreshment Adjournment
10:45 So You’re Being Audited: Strategies for
Navigating a CRA Audit and Preventative
Measures to Avoid CRA Actions
• The audit process
• How to prepare for an audit
• Types of questions asked by the CRA and what to say
and what not to say
• How to respond to an appeal
• Financial impacts of an audit and related assessments
• Employment income: Should you withhold?
• What evidence is required?
• How do you determine or argue allocations between
taxable and non-taxable items?
12:25 Networking Lunch
1:25 Differentiating the Treatment of Section 87
Under Self-Government and Modern Treaties
• Tax differences in treatment among self-governing
agreements; Status Indians; Modern Treaties; and the
Labrador-Inuit Self-Governing Agreement
• Treaty transition
2:05 First Nations Income Tax Act Exemptions & Corporate Entities
Janelle Dwyer, Mandell Pinder LLP
• Broad review of s. 149 Income Tax Act exemptions
• Consideration of various corporate entities including
corporations, LP’s, and LLP’s
• Business governance and the impact on liability
• Trade-offs between taxation and business risk
3:10 Proper Engineering and Structuring of Specific Claims
and Settlement Trusts
Nicole Watson, KPMG LLP
• Balancing governance and independence with income-tax consequences
• Long-term planning and safety-valves
• Exit strategies
• Financial-reporting implications
• Own Source Revenue implications
4:00 Faculty Roundtable: Tricky Membership Questions
• A discussion with the faculty about current issues arising out of
the Indian Act, such as whether a citizen in a modern treaty could
return to Indian Act membership
4:30 Chair’s Closing Remarks – Program Concludes for Day One
February 17th
, 2017 (Day Two)
9:00 Chair’s Welcome and Introduction to Day Two
9:05 First Nations as Taxing Entities: Indirect Taxes
Mark Worrall, KPMG LLP
• First Nation Goods and Services Taxes
• Revenue-sharing agreements
• Self-assessing rules
10:05 First Nations as Taxing Entities: Property Tax Regimes
Marie L. Potvin, First Nations Tax Commission
• First Nation property-taxation jurisdiction
• The First Nations Fiscal Management Act framework
• Developing a property-taxation system
• Key issues and best practices
• Infrastructure financing through pooled borrowing
• Moving beyond property taxation to additional revenue options
11:20 First Nations as Taxing Entities: Own Source Revenue
Garry Merkel, Tahltan Nation Development Corporation
• Fiscal-transfer policies
• What “own source revenue” means
• What should you do to plan?
12:20 Chair’s Closing Remarks

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Pacific Business & Law Institute
Unit 2 – 2246 Spruce Street
Vancouver, BC Canada V6H 2P3
Telephone: 604-730-2500; Fax: 604-730-5085
E-mail: registrations@pbli.com
February 16th
& 17th
, 2017
UBC Robson Square • Vancouver, BC
 In person  Live webinar
Register today at www.pbli.com/1329
Materials:Thefacultywillpreparepapersand/orothermaterialsexplainingmany
of the points raised during this program. Materials will be available for pick-up
at the program. Please contact us at registrations@pbli.com if you are unable to
attend the program and wish to purchase a set of materials.
Your Privacy: We will keep all information that you provide to us in strict
confidence, other than to prepare a delegate list containing your name, title,
firm and city for our faculty and the program delegates. We do not share our
mailing lists with any non-affiliated organization.
Cancellations: Full refunds will be given for cancellations (less a $60.00
administration fee) if notice is received in writing five full business days prior
to the program (February 8th
, 2017). After that time we are unable to refund
registration fees. Substitutions will be permitted. We reserve the right to cancel,
change or revise the date, faculty, content, venue, or the availability of webinar
for this event.
Four Ways to Register:
1. Telephone us: 604-730-2500 or toll free 877-730-2555
2. Fax us: 604-730-5085 or toll free 866-730-5085
3. Mail your registration form with payment
4. Register at www.pbli.com/1329
Registration: The registration fee is $995.00 plus GST of $49.75 totalling $1,044.75
covering your attendance at the program (in person or by live webinar), written
materials, a light breakfast, a networking lunch and refreshments on each day.
Early Bird Discount: Register by January 16th
, 2017 and receive a $150 discount on
the registration fee ($845.00 plus GST).
Group Discounts: Register four persons from the same organization at the same
time and you are entitled to a complimentary fifth registration. Early Bird and Group
Discount cannot be combined.
Payment: You may pay by VISA, MasterCard or cheque. Cheques should be made
payable to the Pacific Business & Law Institute. Registration fees must be paid prior
to the program.
When and Where: Check-in begins at 8:30 a.m. The program starts at 9:00 a.m. UBC
Robson Square is located at the basement level of 800 Robson Street in Vancouver,
BC. Please visit http://www.robsonsquare.ubc.ca/find-us/ for directions.
Please indicate your areas of interest for future notifications (select all that apply):
 Aboriginal Law  Aboriginal Business  Aboriginal Treaty  Tax  Other
How did you hear about this conference?
 Brochure  Email  Colleague  PBLI Website  Other
/ / / /
Course Accreditation: Attendance at this course can be listed for up
to 9.25 hours of continuing professional development with the Law
Society of BC.

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