Artificial intelligence-based software is now being used by tax lawyers and accountants to accurately address a variety of cross-border tax issues.
This webinar will focus on whether an individual is resident in Canada for tax purposes such that his or her worldwide income is taxable in Canada, applying the common law, statutory deeming rules and treaty tie-breaker tests.
These issues arise frequently, perhaps most prominently in the North American context with US workers relocating to temporarily take up positions with their employers in Canada. This webinar is a must-view for any tax professional who encounters questions regarding the residency of individuals for tax purposes in the course of their work.
Benjamin Alarie is CEO of Blue J Legal and the Osler Chair in Business Law at the Faculty of Law at the University of Toronto. Professor Alarie researches and teaches in taxation law and judicial decision making, and was awarded the Alan Mewett QC Prize for excellence in teaching by the law school’s graduating class of 2009. Before joining the law faculty as a full-time professor in 2004, Professor Alarie completed graduate work in law at the Yale Law School and was a law clerk for Madam Justice Louise Arbour at the Supreme Court of Canada. He has dozens of academic publications, and his research has been funded by the Social Sciences and Humanities Research Council, the Canadian Foundation for Innovation and the Ontario Ministry of Research and Innovation. He is a co-author of several editions of a leading legal text on tax law, Canadian Income Tax Law, including the most recent fifth edition (LexisNexis, 2015).