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Canada

Danny Cisterna

Deloitte Canada

33 Yonge Street, 2nd floor
Toronto, ON M5E 1G4
Canada
Tel: +1 416 601 6362
Email: dcisterna@deloitte.ca
Website: www.deloitte.ca

Danny is a partner with Deloitte Canada, based in the Toronto office, and is the National Tax Leader for the financial services industry. He has extensive experience in public accounting and the private sector where he spent four years with a major bank responsible for managing more than $100 million of indirect taxes. He advises and consults with a wide array of clients on indirect taxes with particular emphasis on the financial services industry.

Danny has written for, and presented at, numerous Chartered Professional Accountants of Canada (CPA Canada) Commodity Tax Symposia on matters relating to financial services and goods and services tax (GST). He has also been a regular lecturer to several other organisations in Canada including the CPA Canada In-Depth In-Residence Course, the Canadian Life and Health Insurers Association, and the Insurance Bureau of Canada (IBC).

Danny is an adviser to the IBC Tax Panel on indirect tax matters. He is an adviser to several of the Investment Funds Institute of Canada (IFIC) working groups dealing with GST and harmonised sales tax (HST) matters affecting the mutual funds sector. While in industry, Danny was chairman of the 1996/1997 Canadian Bankers Association Commodity Tax sub-committee, where his main focus was on negotiations between the industry and the federal and provincial governments on the application of HST to financial services. Danny is a past member of a technical advisory group sanctioned by the OECD with respect to the development of international guidelines on the application of value added taxes to cross-border traded services and intangibles. Danny has been a discussion leader and active participant of the GST Leaders Forum and was the chairman of the inaugural session in 2007. Danny is also the past chairman, and remains a member, of CPA Canada's Commodity Tax Committee. Finally, Danny is chairman of the Tax Roundtable of the Toronto Financial Services Alliance.


Robert Demers

Deloitte Canada

1, Place Ville-Marie, Bureau 3000
Montreal, QC H3B 4T9
Canada
Office phone: +1 514 393 5156
Mobile: +1 514 983 5156
Email: rdemers@deloitte.ca
Website: www.deloitte.ca

Based in Montreal, Robert has been advising on indirect tax and customs matters for more than 30 years. He has advised clients both across Canada and globally to better plan their transactions and identify additional exemption possibilities with government authorities.

Holding a master's degree in taxation, Robert is a member of the Association de planification fiscale et financière (APFF) and chairs the organising committee of the APFF's consumption tax symposium.

A highly sought-after speaker, Robert has given a number of conferences and courses over the years.

This is the third year in a row that Robert has been recognised in the Indirect Tax Leaders guide.

Professional experience

Deloitte Canada – with the firm since August 1981; promoted to partner in 1990; responsible for the Deloitte Canada Quebec Indirect Tax team since 1992; Deloitte Canada's National Indirect Tax leader from June 2008 up to June 2014.

Education

Certificate in law – University of Montreal – 1992

Master's degree in tax – University of Sherbrooke – 1982

Bachelor's degree in economics – University of Montreal – 1980

Professional and community affairs

  • Member and chairman of the board of the Montreal World Trade Center 1997-2001
  • Member and chairman of the finance committee of The Board of Trade
  • 2002-2008
  • Member and chairman of the APFF Indirect Tax Symposium organising committee 1995-2012
  • Member of the organising committee of Centre de Cancérologie
  • Charles Bruneau CIBC Cycling Tour 2006-2012

Audrey Diamant

PwC Canada

PwC Tower
18 York Street
Suite 2600
Toronto, ON M5J 0B2
Canada
Tel: +1 416 687 8933
Email: audrey.j.diamant@ca.pwc.com
Website: www.pwc.com/ca

Audrey Diamant is a partner in the tax services practice of PwC and specialises in goods and services tax (GST) and provincial sales tax (PST) as they relate to cross-border transactions, technology and telecommunications issues, and the not-for-profit sector. Audrey also provides in-depth analysis and legislative interpretation to clients on provincial retail sales tax programmes, with emphasis on the inter-provincial transfer of goods and services, end-use exemptions and special status purchasers, and advises a number of non-resident clients on the intricacies of carrying on business in Canada.

Audrey has practised in the commodity tax area for more than 25 years and provided advisory services to the Canadian Department of Finance during the implementation of the GST, and to the Ontario Ministry of Finance, both on software issues as well as the implementation of the harmonised sales tax (HST) in Ontario. She is also a leader of the sales tax committee of the Information Technology Association of Canada (Ontario), and the 2015 chairwoman of the Chartered Professional Accountants (CPA) GST Leaders' Forum.

Audrey has held the position of co-chair/presenter (2003-2006) and chair/presenter (2007-2012) of the CPA GST/HST In-Depth course, developed the CPA advanced course on GST/HST and public sector bodies, and is a regular contributor on sales tax matters to a Canadian Tax Foundation newsletter. She is a regular speaker at the CPA Commodity Tax Symposium and Tax Executives' Institute (TEI), and is a recipient of the Normand Guerin Award for her contribution to commodity tax studies.


Étienne Gadbois

De Grandpré Chait

1000, De La Gauchetière Street West, Suite 2900
Montréal, QC H3B 4W5
Canada
Tel: +1 514 878 3249
Mobile: +1 514 217 3797
Fax: +1 514 878 5749
Email: egadbois@dgclex.com
Website: www.degrandprechait.com

Head of the taxation group at De Grandpré Chait, Étienne Gadbois is an established legal practitioner with regard to commodity taxes, including Canada's goods and services tax (GST), harmonised sales tax (HST), Québec sales tax (QST) as well as land transfer taxes, and fuel, carbon, alcohol, tobacco, and other similar taxes.

He is regularly involved in negotiations, client representations and interventions with the Canada Revenue Agency and the Quebec Revenue Agency, and in several major GST/HST litigation cases, including high risk audits. His practice also involves transactional matters, including mergers and acquisitions, real estate transactions, joint ventures and the structuring of public-private partnerships.

For several years, he has represented both private companies and governmental and para-governmental bodies, non-resident entities entering the Canadian market, Canadian not-for-profit and charitable organisations, including a number of major hospitals.

A highly sought-after speaker on sales tax matters in Canada and abroad, notably in France and Hong Kong, Étienne is a widely published author on topics related to consumption taxes (and VAT in general) and tax disputes. Since 2013, Étienne has authored two Carswell, Thomson Reuters publications: La Loi du Praticien annotée – TPS-TVQ, [Practitioner's GST/QST Annotated Act] which is updated twice a year, and a monthly bilingual newsletter, New Trends in Commodity Taxes. In 2014, he founded La Revue des taxes à la consommation [Commodity Tax Journal], a quarterly Carswell, Thomson Reuters publication, for which he acts as editor-in-chief. He has also taught the course on indirect taxation in the graduate taxation programme of the Université de Sherbrooke and acts on a regular basis as research director for graduate students.

Finally, Étienne has been selected as a 'Corporate Lawyer to Watch' in the 2015 Lexpert Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada.


Janice Roper

Deloitte Canada

2800 – 1055 Dunsmuir Street
4 Bentall Centre
Vancouver, BC V7X 1P4
Canada
Tel: +1 604 6403353
Email: jroper@deloitte.ca
Website: www.deloitte.com

Janice Roper is the National Indirect Tax Leader at Deloitte Canada. Janice is located in Vancouver, BC and has more than 24 years of experience in the field of indirect taxes. Her practice encompasses goods and services tax (GST), harmonised sales tax (HST), provincial sales tax (PST), and customs duties. Her experience covers a wide range of industries, including financial institutions, public sector and government, consumer business, technology, and forestry.

Janice has been involved in significant projects across all industry groups. A few examples of her assignments include assisting British Columbia companies in transitioning back to PST; assisting clients with the implementation of HST; providing advice on organisation structuring and restructuring to minimise the incidence and magnitude of indirect taxes; and performing recovery reviews for indirect taxes, resulting in large refunds.

Janice is a member of the GST Leaders Forum and is the co-chair and lecturer at the CPA Canada GST In-Depth Course. She has written and presented papers at numerous Canadian Institute of Chartered Accountants (CICA) Commodity Tax Symposia and at the British Columbia Tax Conference on indirect tax topics, most recently presenting a paper at the BC Tax Conference on the return to PST in BC.

Janice holds a bachelor of commerce degree and is a chartered professional accountant (CPA, formerly known as chartered accountant) and a member of the Institute of Chartered Accountants of British Columbia.


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