Canadian Tax Foundation Young Practitioner Focus Conference

Senior associate Benjamin Mann and associate Julia Zhuo will speak at the Canadian Tax Foundation’s Young Practitioner Focus Conference on September 4.

Benjamin and Julia will present a session at 12:40 p.m. titled “Revisiting the Capital vs Income Characterization of Break Fees while Reviewing the FCA Decision in Glencore.” Using the Federal Court of Appeal decision in Glencore Canada Corporation v. The King as a case study, the session will examine the statutory provisions of the Tax Act relating to the taxation of break fees, and explore the jurisprudence on the taxation of break fees and deductibility of break fees to the payor.

To learn more about this event, visit the Canadian Tax Foundation’s website.