About the speakers. Marie-Eve Gosselin, Thorsteinssons LLP, Toronto. Paul Lynch, CPA, CA, KPMG Law LLP, Toronto

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1 Marie-Eve Gosselin, Thorsteinssons LLP, Toronto Marie-Eve Gosselin is a partner with Thorsteinssons LLP and practices in the firm s Toronto office. Her practice encompasses all aspects of personal and corporate tax planning for a wide variety of clients, including private corporations and their owner-managers, public corporations, trusts, professionals, executives and high-net worth individuals, with a particular emphasis on corporate reorganizations, the structuring of investments and businesses, estate planning, business successions and immigration and emigration. Another aspect of Marie-Eve s practice includes assisting and representing clients in connection with their audits or disputes with the tax authorities, both at the federal and provincial level. Marie-Eve has written on a wide range of tax topics in various publications, such as the Canadian Tax Journal, Canadian Tax Highlights, Tax for the Owner-Manager, Tax Notes International and a number of publications published by Federated Press and Canada Law Book. She is the editor of Corporate Taxation for Legal Alert (Carswell). She has also been invited on several occasions to speak at tax conferences. Marie-Eve was admitted to the Ontario Bar in She received her B.C.L. (Bachelor of Civil Law) from Université Laval in 2007 and her LL.B. from the University of Western Ontario in She is fluent in both French and English. Paul Lynch, CPA, CA, KPMG Law LLP, Toronto Paul has over 25 years of tax experience including 18 years with the Canada Revenue Agency (CRA). He currently leads the Tax Litigation & Dispute Resolution practice for KPMG in Canada and serves on the steering committee for KPMG s Global Tax Dispute Resolution & Controversy practice. Paul joined KPMG from the CRA. Prior to his departure from CRA, Paul was Acting Assistant Commissioner of the Appeals Branch and previously held senior operational roles in Appeals. In that capacity, Paul was the final authority for settling the most significant tax disputes, for setting Appeals Branch policies and procedures, and for directing the most sensitive litigation for the Agency. Paul provides expert tactical and strategic advice for interactions with the Canada Revenue Agency and other revenue authorities and seeks to provide the best solutions in working with the CRA to reduce uncertainty and to resolve disputes. Paul has been a featured speaker for industry and association groups including the Canadian Tax Foundation, l Association de planification fiscale et financière, Canadian Bar Association, Tax Executives Institute, Canadian Association of Petroleum Producers, Canadian Petroleum Tax Society and the Canadian Institute of Chartered Accountants.

2 Daniel Lang, Borden Ladner Gervais LLP, Toronto Daniel Lang is a tax partner practising in the Toronto office of Borden Ladner Gervais LLP. Daniel has extensive experience in structuring corporate acquisitions, reorganizations, in-bound investment into Canada and partnership transactions. Recent client work has focused on the tax issues affecting manufacturing and technology companies. He has particular expertise with respect to the electrical generation industry. Before joining BLG, Daniel was an Associate Partner at a large accounting firm. Peter Weissman, CPA, CA, TEP, Cadesky Tax, Toronto In his 25+ years as a tax specialist, Peter has focused on corporate tax planning, reorganizations and shareholder planning. His practice also includes creative use of trusts, compensation strategies and shareholder estate and succession planning (domestic and cross-border) for clients in a variety of industries. Peter's practice also includes structuring mergers and acquisitions and performing tax due diligence for potential purchasers. Peter has acted as an expert witness in matters relating to professional negligence as well as estate and corporate litigation matters. Peter is a member of the Chartered Professional Accountants, The Society of Trust and Estate Practitioners (STEP) and The Canadian Tax Foundation. He is currently National Chair of STEP Canada s education committee and a Governor of the CTF. He was also the inaugural co-chair of the Disability Advisory Committee to the Minister of National Revenue on Tax Measures for People with Disabilities. Academic achievements, memberships and professional designations: Governor, Canadian Tax Foundation (November current) National Chair STEP Canada Education Committee ( current) Member, STEP Canada Education Committee ( ) Chair STEP Canada Student Liaison Committee ( , 2011) Inaugural Co-Chair of The Disability Advisory Committee to the Minister of National Revenue (2005) Trust and Estate Practitioner (TEP) CICA In-Depth Tax Course Chartered Accountant (now CPA, CA) Bachelor of Business Administration - York University,1986

3 Anu Nijhawan, Bennett Jones LLP, Calgary Anu Nijhawan is a partner in Tax Department of Bennett Jones LLP in Calgary. She advises on the income tax aspects of corporate and partnership reorganizations, mergers, and acquisitions, debt and equity financing transactions, and resource taxation issues. Her practice encompasses all aspects of income tax issues related to international structures for Canadianbased multinational corporations, on investments by non-residents in Canada, and on structuring cross-border acquisitions, divestitures, and financings. Anu has been recognized as one of Canada's "Leading Lawyers under 40" by Lexpert and has been honoured with the Lexology Client Choice Award for corporate tax for Alberta and Canada-wide. Anu has authored numerous articles and presents regularly at several tax seminars and conferences on a variety of tax planning topics, including, most recently, at the 2013 CTF Annual Conference on the topic "Corporate Combinations". She is a member of the editorial board of The Taxation of Executive Compensation and Retirement, a journal devoted to the design of tax-effective compensation.

4 Emmanuel Sala, Lawyer, CPA, CGA, Dentons Canada LLP, Montreal Emmanuel advises clients on Consumption Taxes. Emmanuel Sala is a partner Dentons Canada LLP s Montreal office. His practice deals with mergers, acquisitions, corporate reorganizations, and the financing transactions of Canadian and foreign corporations, particularly in the renewable energy and natural resources sector. Emmanuel also represents individuals and companies at all stages of tax disputes with government authorities, including audits, objections, representation before the courts, negotiations with debt collection departments, and negotiations with the legal departments of the Quebec Revenue Agency or the Department of Justice Canada. He is very active in the area of voluntary disclosures relating to both income tax and Consumption Taxes. Emmanuel is also a chartered professional accountant (CPA, CGA).

5 Sania Ilahi, MBA, Ernst & Young LLP, Toronto As a Partner in the firm s Commodity Tax practice, Sania advises clients in various sectors with a particular focus on the financial services sector in the areas of Federal Goods and Services Tax ( GST )/Harmonized Sales Tax ( HST ) and Provincial Sales Tax ( PST ). Sania has over 20 years experience providing commodity tax advisory services to clients with a particular focus on the financial services industry, including large and mid-size banks, insurance companies and investment dealers. She is a two time recipient of the Normand Guerin award presented by the Canadian Institute of Chartered Accountants (CICA) for outstanding contributions to the advancement of Commodity Tax studies. (Presented at CICA Symposium in 2005 for her paper on Asset Financing and in 2012 for her paper on Imported Services). Sania is Chair of CPA Canada (formerly CICA) Commodity Tax Committee and Associate Editor of Ernst & Young s Complete Guide to GST/HST series of books and frequent contributor to Commodity Tax News, a newsletter dealing with GST, provincial sales tax and customs and trade issues, which is co-published by the CPA and Ernst & Young. She is also part of expert panel requested by the Chief of the Sales Tax Division of the Department of Finance to provide recommendations/comments on the HST legislation as it applies to financial institutions. Sania is a frequent speaker and author on sales tax issues affecting financial institutions at various forums, including the CICA Symposium, Canadian Life and Health Insurance Association Tax Officers meeting and the Canadian Tax Foundation. Sabrina Wong, Blake, Cassels & Graydon LLP, Toronto Sabrina's practice focuses on domestic and international corporate taxation. She advises on corporate finance, securitizations, investment funds, private equity investments, domestic and international mergers and acquisitions, and corporate reorganizations. She has worked with major Canadian and international clients in diverse industries, including natural resources, entertainment, telecommunications, financial services, manufacturing, automobile and infrastructure. Sabrina has been seconded to the Income Tax Rulings Directorate of the Canada Revenue Agency as a senior rulings officer in the international tax section. Sabrina is a frequent writer and speaker on domestic and cross-border tax issues at different venues, including the Canadian Tax Foundation, the Ontario Bar Association and the International Tax Review. She is a member of the Canadian Bar Association, the Ontario Bar Association, the Canadian Tax Foundation and the International Fiscal Association.

6 Marie-Andrée Beaudry, Stikeman Elliott LLP, Montréal Marie-Andrée Beaudry is a tax partner in the Montréal office of Stikeman Elliott where she specializes in cross border corporate taxation. She develops tax strategies for Canadian and international expansion including merger and acquisition structures and strategic repatriation plans. Her main areas of practice include corporate reorganization, mergers and acquisitions, debt restructuring and insolvency, cross-border financing, national and international tax consolidation, and public offerings. Ms. Beaudry is recognized by The Best Lawyers in Canada 2016 for tax law and The Canadian Legal Lexpert Directory 2015, as a leading practitioner in the corporate tax sector and included in Financier Worldwide's Corporate Advisor Handbook: Tax Ms. Beaudry is a member of the Quebec Bar and a member of the American Bar Association. In addition, she is a member of the Canadian Tax Foundation, the International Fiscal Association and the APFF. Dean Kraus, Stikeman Elliott LLP, Toronto Dean Kraus is a partner in the Tax Group at the Toronto office of Stikeman Elliott. His practice encompasses all aspects of income taxation that arise in corporate and commercial transactions, including domestic and cross-border mergers and acquisitions, corporate reorganizations, spin-offs, private equity investments, financings and joint ventures. Mr. Kraus is recognized by The Best Lawyers in Canada 2016 for Tax Law, Chambers Global's 2015 The Guide to the World's Leading Lawyers for Business as a recommended lawyer for Tax, and the 2015 Canadian Legal Lexpert Directory, as repeatedly recommended in Corporate Tax and as one of the Top 40 Lawyers under 40 in Mr. Kraus is a member of the Canadian Tax Foundation, American Bar Association, International Bar Association and the International Fiscal Association. He is an adjunct professor of law at the University of Toronto where he teaches Corporate Income Taxation.

7 Ian Crosbie, Davies Ward Phillips & Vineberg LLP, Toronto Ian Crosbie is a partner in the Tax practice at Davies Ward Phillips & Vineberg LLP. He has extensive experience in a wide range of domestic and cross-border mergers, acquisitions, financings and financial products. Ian is a graduate of the University of Toronto Faculty of Law, a past governor of the Canadian Tax Foundation and a regular writer and presenter on income tax matters. Carl Irvine, McMillan LLP, Toronto Carl is a member of McMillan's Tax Group. Carl provides advice to both Canadian and foreign clients on all aspects of domestic and international tax planning, compliance and dispute resolution. Carl assists clients in structuring domestic and international commercial acquisitions, divestitures, reorganizations and business combinations. He also regularly advises investment funds and asset managers on the establishment and administration of tax-efficient investment vehicles and has assisted with the offering of a large number of investment funds and structured products. Carl also counsels clients on the tax aspects of establishing businesses in Canada and on managing the tax implications of their ongoing business operations, including with respect to employee compensation, tax reporting and compliance. In addition to income tax matters, Carl also advises clients on commodity tax matters, particularly with respect to the goods and services tax/harmonized sales tax. Carl regularly speaks on a variety of tax matters and is a regular contributor of case comments to the Canadian Tax Journal.

8 Raj Juneja, Davies Ward Phillips & Vineberg LLP, Toronto Raj Juneja is a tax partner in the Toronto office of Davies Ward Phillips & Vineberg LLP. Raj's practice includes domestic and cross-border mergers and acquisitions, international tax planning, fund investment and derivatives. Raj has a BCom from the University of Toronto and a LL.B. and M.B.A. from the University of Alberta. Raj is recognized as a leading lawyer in the area of tax by numerous legal directories including Chambers Global and Lexpert. Raj has also authored and co-authored numerous articles on tax planning, including articles for the Canadian Tax Foundation and he has co-authored the textbook Taxation of Corporate Reorganizations.

9 Robert Demers, Deloitte LLP, Montréal About the speakers Career Summary and Expertise: Robert Demers is Partner for the Indirect Tax department in Montreal. He has provided, for 30-plus years, consulting on indirect tax and customs matters. He has helped many large companies in Quebec, Canada and abroad to better plan their transactions and identify additional exemption possibilities with government authorities. He works primarily with major manufacturing companies, financial institutions and large transportation companies. Highlights of Relevant Experiences: Robert was involved in a number of dispute resolution files including contesting of notice of assessment, preparation of appeals, and negotiation of voluntary disclosures. Holding a master s degree in taxation, Robert has served as chairman of the public finance and tax committee of the Board of Trade of Metropolitan Montréal and also as board president of the World Trade Centre of Montréal. For the third year in a row, Robert has been recognized to be included in the 2015 edition of the Guide to the World s Leading Indirect Tax Advisers, a global publication which recognizes Indirect tax Experts. Manon Thivierge, Osler, Hoskin & Harcourt LLP, Montréal Manon Thivierge is a partner in the Taxation Group at Osler, Hoskin & Harcourt LLP. Manon focuses her practice on domestic and cross-border tax law and on tax planning and corporate reorganizations in particular. She regularly advises corporations, individuals and financial institutions on the tax consequences and issues related to mergers and acquisitions, financings, reorganizations and compensation of directors and officers as well as on estate planning. She also interacts with the tax authorities, requesting and obtaining the tax rulings necessary in complex transactions, and even proposing amendments to tax legislation. Ms Thivierge is the author of numerous publications on tax matters, and frequently speaks on this subject. She has been active in professional associations, including: Former Chair of the Canadian Tax Foundation (2001) and a former Governor ( and ) Former President of the tax section of the Canadian Bar Association for the province of Quebec ( ) Former member of the joint committee on taxation of the Canadian Bar Association and of the Canadian Institute of Chartered Accountants Former member of the Canada Revenue Agency s National Advisory Committee Registered Trust and Estate Practitioner by the Society of Trust and Estate Practitioners (STEP)

10 Serge Bilodeau, KPMG LLP, Montréal Senior Vice-President, Tax Serge a recognized expert in his field in Canada has over 35 years of experience. He is a member of the International and Transaction Tax team (specializing in corporate restructuring) at KPMG s Montreal office. He has carried out a large number of public and private-sector transactions on behalf of the firm s clients. He has extensive experience managing relations with the tax authorities, particularly in connection with discussions concerning draft assessments and advance rulings, representations to the Finance Department on proposed legislative amendments and as an expert courtroom witness. He is a former member of the board of the APFF, CTF and joint taxation committee. Rick McLean, CPA, CA, KPMG LLP, Toronto Rick McLean is a Partner in the Mergers & Acquisitions Tax group at KPMG LLP in Toronto. Rick specializes in and has extensive experience in structuring Canadian and international mergers, acquisitions, divestitures and corporate reorganizations. Rick advises both public and private companies on M&A and corporate reorganization tax issues. Rick has in-depth experience on providing tax structuring advice on complex transactions including bump transactions and is a leading authority on Canadian spin-off, demerger and butterfly transactions. Rick is the Editor-In-Chief of Understanding Section 55 and Butterfly Reorganizations, 3rd Edition (CCH). Rick is a speaker on corporate reorganizations and M&A tax issues and has been a lecturer and tutorial leader for the CICA s Corporate Reorganizations tax course and In-Depth Tax Course. Rick has presented at the Canadian Tax Foundation s Annual Conference and Ontario Tax Conferences. Rick is a CPA, CA and is a member of the Canadian Tax Foundation.