MANAGING TAX AUDITS & INVESTIGATIONS

The tax audit process
Pierre Bocti

Ontario tax audits and investigations
Anthony Molica
Steve Wilhelm

Managing tax litigation
Colin Campbell

Preparing for an audit: An industry perspective
John Giakoumakis

Panel discussion: Solving non-compliance through voluntary disclosure
Pierre Bocti
Clifford L. Rand

Pierre Bocti is Director of Tax at Hewlett-Packard (Canada) Co. Mr. Bocti is responsible for all taxes, including Income Tax and Commodity Taxes. Previously, he worked in the oil and gas industry in various Financial Tax and Management positions. Pierre holds a Bachelor of Arts degree and is a Certified General Accountant. He is the past-President of the Tax Executives Institute. He is currently a member of the Assistant Commissioner of the Large Business Advisory Committee of the Canada Revenue Agency. Pierre was previously a member of the Assistant Commissioner Advisory Committee on e-commerce relating to Commodity taxes and research and development. He has participated and lectured in various local and international conferences.

Salvador M. Borraccia has acted as trial and appellate counsel on a wide variety of matters before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal, including through the audit and administrative appeals process and in competent authority negotiations under Canada's tax treaties. He has represented taxpayers in negotiations for advance income tax rulings and advance pricing agreements. In addition to acting as tax counsel, his practice focuses on corporate and international tax issues, in particular as they affect the multinational corporation. These include transfer pricing, corporate reorganization, corporate finance, e-commerce and structuring foreign investment in and out of Canada.

Tony Molica is a Senior Manager in the Special Investigations Branch of the Ontario Ministry of Finance where he manages the activities of investigative staff in administering the program of investigative examinations of individuals and corporations. He has held positions in the Retail Sales Tax Branch and the Corporations Tax Branch where he oversaw the audit function. As past chair of the Divisional Audit Committee, he promoted best practices and consistency with other audit related areas. Tony holds a Bachelor of Arts degree, is a Certified General Accountant, and a Certified Fraud Examiner.

Prior to joining the Ministry of Finance in 1981, Steve worked as an Chartered Accountant at Deloitte & Touche. Over past 23 years with the Ministry of Finance, Steve has held several positions within the Corporations Tax Branch. He has worked as a senior field auditor and currently the manager of Field Audit Section. He has done numerous training sessions with staff and has done numerous external presentations. His current position is senior manager of Field Audit Section of the Tax Compliance and Regional Operations Branch.

David C. Nathanson, Q.C., is a Partner, Commercial Litigation and Dispute Resolution and Business Law Practice Groups at Lerners LLP. His practice focuses on tax law, but he also has extensive experience with tax planning, real estate, tax litigation and resolution of tax disputes. David is one of the foremost tax litigators and tax specialists in Canada. His clients are primarily industries that include multinational enterprises and manufacturing, mediumsized owner-operated businesses and public companies. David is a member of the Canadian Tax Foundation, the International Fiscal Association, the Canadian Bar Association and the International Bar Association.

Clifford L. Rand is a partner in the Toronto office of Stikeman Elliott LLP. Mr. Rand practises primarily in the area of tax law, with a focus on tax litigation, and has represented taxpayers in a variety of precedent-setting cases involving a wide range of tax issues. Mr. Rand has participated in and written papers for conferences on tax matters, including those held by the Canadian Tax Foundation, the Law Society of Upper Canada, Federated Press, CCH, the Canadian Institute, the CGAA and the Advocates' Society. He is the author of Understanding the Income Tax Act, 1989 (Carswell) and wrote the chapter entitled "Tax Court Litigation: Representing the Taxpayer" in Advocacy & Taxation in Canada, 2004 (Irwin Law). In 2004, Mr. Rand returned to Stikeman Elliott LLP after first joining the firm in 1989. Prior to that time, he was a law professor at the University of Windsor. In 1993, he became a founding partner of another Toronto law firm. Mr. Rand first began practising law in Calgary, Alberta, in 1982. He obtained a B.A. (Hons.) and LL.B. from McGill University and an LL.M. from Osgoode Hall Law School.

Colin Campbell is a partner practising in the areas of tax and trusts and estates. His practice is diverse, including mergers and acquisitions, public securities offerings and restructurings. Colin also acts for private family enterprises in domestic and international trust matters. An experienced tax litigator as well as planner, Colin has appeared before trial and appellate courts on income tax matters and frequently represents taxpayers with the Canada Revenue Agency and provincial taxation authorities. In recent years, Colin has participated in the structuring and implementation of a number of income funds, including the $200 million initial public offering of Osprey Media Income Funds, the IPC US Real Estate Investment Trust, the first Canadian REIT to invest exclusively in U.S. commercial real estate, Retirement Residences REIT and the Sleep Country Canada Income Fund. In addition, Colin has participated in a number of public financing transactions and acquisitions, including for Osprey Media Group Inc. and Fortis Inc. and its subsidiaries.