Webinar
Tricks, Treaties and Tax Audits: A Cross-Border Halloween Special
October 30, 2026
12:00 PM – 1:00 PM
CPD: CPD for Lawyers: Eligible for 1 hour of Law Society of Ontario substantive credit and approved for 1 hour of CPD in British Columbia.
External Speakers:
Caroline D. Ciraolo - Partner - Kostelanetz LLP
Melissa L. Wiley - Partner - Kostelanetz LLP
Cross-border audits come with their own set of scares. The questions extend beyond what skeletons may be hiding in the closet to where the information is stored, which revenue authority can access it and whose rules govern.
Join tax industry experts from Aird & Berlis and Kostelanetz as they separate the tricks from the treats and explore the practical limits of information gathering and exchange in Canada-U.S. tax audits, including what authorities can compel, how information may be exchanged and how taxpayers can protect privileged and sensitive material along the way.
Topics include:
- The exchange of information under Article XXVII of the Canada-U.S. Tax Convention, as well as collection assistance under Article XXVI A, where a tax debt established in one country may be pursued in the other.
- Audit powers in Canada and the United States, including the evolving Canadian audit landscape from Budget 2024 to Bill C-31.
- Preserving privilege on both sides of the border, including when and how privilege may extend to communications involving third parties in Canada and the United States.
If you are unable to attend the live webinar but are interested in accessing the archive for on-demand viewing, please click on the registration button to be added to the archive mailing list.
Flo Tran-Butash | rsvp@airdberlis.com | 416.263.7552