Tax Planning Using Private Corporations: Analysis and Discussion with Finance September 25, 2017 Ottawa DELEGATE LIST

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1 Name Company City Wayne Adams Canadian Tax Foundation Toronto Nabil Annabi Department of Finance Ottawa Ronald Appleby Robins Appleby & Taub Toronto Brian Arnold Canadian Tax Foundation Toronto Rob Ashwin KPMG Victoria Katherine Athanasopoulos Lavery Montreal Eric Atkinson Mac Mac & Mac New Glasgow François Auger Blake, Cassels & Graydon Montreal Albert Baker Deloitte Toronto Bruce Ball CPA Canada Toronto Paul Banerjee Banerjee & Associates Ottawa Tim Barrett Department of Finance Ottawa Frédéric Barriault Fasken Martineau DuMoulin Montreal Andrew Bateman Felesky Flynn Calgary R. Daren Baxter McInnes Cooper Hammonds Plains Dineen Beath LaBarge Weinstein Ottawa Gregory Bell KPMG Ottawa Gwen Benjamin Wilson Vukelich Markham Kevin Bennett KPMG Ottawa Sharon Bennett Bennett Tax Law Prof. Corp. Toronto Govindadeva Bernier Office of Parliamentary Budget Officer Ottawa Byron Beswick Felesky Flynn Calgary Dean Blachford Dean Blachford Prof. Corp. Ottawa Darrell Bontes Ernst & Young Ottawa Cathie Brayley Clark Wilson Vancouver Geoff Bree Rolfe Benson Vancouver Mark Brender Osler, Hoskin & Harcourt Montreal Eric Bretsen Ernst & Young Vancouver William Carroll Owens Corning Vancouver Donald Carson MNP Stouffville Marlene Cepparo KPMG Toronto Sébastien Champagne Joron Veilleux Inc. Montreal

2 Larry Chapman Canadian Tax Foundation Toronto Carole Chouinard Gowling WLG Ottawa David Christian Thorsteinssons Vancouver Ted Cook Department of Finance Ottawa Thomas Copeland PSB Boisjoli Montreal Pamela Cross Borden Ladner Gervais Ottawa Marc Cuerrier M Cuerrier Ottawa William Cummings William R. Cummings Prof. Corp. London Daniel Dalpé Raymond Chabot Grant Thornton Laval Pierre-Yves Daoust Marcil-Lavallée Gatineau Simon D'Aoust CMPG Fiscalité Boucherville Shivreet Deol Horizon CPA Vancouver Frank Di Pietro Mackenzie Investments Toronto Jennifer DiFruscio BDO Canada Kanata Funda Celikaksoy Dilaver Scotiabank Montreal Shane DiNapoli Shane DiNapoli, CA Calgary Jean-Bernard Dion Department of Finance Ottawa Michael Dolson Felesky Flynn Edmonton Estelle Duez LaBarge Weinstein Ottawa David Duff University of British Columbia Vancouver Gordon Duff Collins Barrow Vancouver Ron Durand Stikeman Elliott Toronto Mary Durocher G. Michael Simpson Prof. Corp. Ottawa Jacques Duval Duval Gendron Saint-Lambert Brian Ernewein Department of Finance Ottawa Heather Evans Canadian Tax Foundation Toronto Diane Everett PPI Advisory Toronto Brandon Fahy McCain Foods Group Inc. Toronto Wendy Fan Robert Leitman CPA Inc. Montreal Stephen Farnham Farnham + Company, CAs Mississauga Gilles Fleury Deloitte Ottawa Russell Flint Snyder & Associates Edmonton Catherine Fulcher Farnham + Company, CAs Mississauga

3 Ian Gamble Thorsteinssons Vancouver Karine Gaouette Précourt Mackenzie Investments Montreal Lyne Gaulin Richter Toronto Rachel Gervais BDO Canada Toronto Grant Gilmour Gilmour Group Chartered Prof. Accountants Langley Ken Griffin PwC Toronto John Grummett Taylor Leibow Hamilton Marissa Halil Manu Kakkar CPA Inc. Montreal Leona Harari BDO Canada Montreal Carol Harding Manulife Financial Ottawa Kerry Michael Harnish Department of Finance Ottawa Bruce Harris PwC Toronto Elan Harper Moodys Gartner Tax Law Calgary Brian Henley Alec G. Henley & Associates Ltd. St. John's Constance Hetzler Clearwater Fine Food Inc. Fall River Jan Holland Jan Holland Attorney Inc. Vankleek Hill Craig Jenkins BridgeGreen Capital Inc. Ottawa Christopher Jerome Ernst & Young Ottawa Hugo Jetté BFR Laval Nigel Johnston McCarthy Tétrault Toronto Miodrag Jovanovic Department of Finance Ottawa Joan Jung Minden Gross Toronto Manu Kakkar Manu Kakkar CPA Inc. Montreal Greg Kauffeldt McCay Duff Ottawa Robert Kepes Morris Kepes Winters Toronto Kenneth Keung Moodys Gartner Tax Law Calgary Alina Khakhuda Department of Finance Ottawa Salman Khan Assante Private Client Winnipeg Todd King Collins Barrow Dartmouth Jeff Koplovich James Richardson & Sons, Ltd. Winnipeg Nick Korhonen MNP Ottawa Loren Kroeker MNP Nanaimo Matt Krzepkowski Department of Finance Ottawa Erin Lalonde Craig Keen Despatie Markell Cornwall

4 Pierre Lambert MIB Conseils Inc. Montreal Kyle Lamothe Thorsteinssons Toronto Claire Landin Department of Finance Ottawa Allan Lanthier Retired partner, EY Montreal Alexandre Laurin C.D. Howe Institute Toronto Maude Lavoie Department of Finance Ottawa Vance LeCocq Strategy Wealth Advisors Calgary Scott Legree Department of Finance Ottawa Eli Leibowitz Steinberg Title Hope & Israel Toronto Robert Leitman Robert Leitman CPA Inc. Montreal Anne-Marie Lévesque Canada Revenue Agency Ottawa Robin Lévesque Brassard Goulet Yargeau Québec Amanjit Lidder MNP Surrey Lauchlin MacEachern Moodys Gartner Tax Law Calgary Joanne Magee York University Toronto Sandra Mah DLA Piper Calgary Cameron Mancell Wolters Kluwer Limited North York Dimitrios Manentis Fednav Limited Montreal Alanna Mar Perley-Robertson, Hill & McDougall Ottawa Robert Martini Wilson Vukelich Markham David Mason Deloitte Ottawa Kathryn McCarthy Canada Revenue Agency Ottawa Thomas McDonnell Thomas McDonnell Toronto Patricia McDougall Deloitte Ottawa Michael McGonnell Department of Finance Ottawa Jane Meagher Canadian Tax Foundation Montreal David Messier Department of Finance Ottawa Kevin Milligan Vancouver School of Economics, University of British Columbia Vancouver Jack Mintz University of Calgary Calgary Gavin Miranda MNP Ottawa Siobhan Monaghan KPMG Law Toronto Steven Moses PSB Boisjoli Montreal Joy Murad BDO Canada Montreal

5 Aicha Nafii Deloitte Tax Law Montreal Serge-Hugues Ouimet Serge-Hugues Ouimet, CPA, Inc. Montreal Samuel Paré Department of Finance Ottawa Rachelle Patry MD Financial Management Inc. Ottawa Martin Payne MKP Prof. Corp. Dunrobin Sheri Penner Deloitte Saint John André Perron Gestion RBL Inc Laval Jean-François Plourde Service-conseil Generis 360 inc. Montreal Shawn Porter Deloitte Toronto Jean-François Poulin Ravinsky Ryan Lemoine Montreal Mary Power M.V. Power Inc. Vancouver Venetia Putureanu Department of Finance Ottawa Robert Raizenne Osler, Hoskin & Harcourt Montreal Roger Ramonat McBride Bond Christian Ottawa Ian Rathwell Martha R Skeggs Prof. Corp. Ottawa Jennel Recoskie Bouris, Wilson Ottawa Lorne Richter Richter Montreal Angela Mae Ross PwC Toronto Paul Ryan Ravinsky Ryan Lemoine Montreal Gregory Sanders Perley-Robertson, Hill & McDougall Ottawa Adam Scherer Crowe Soberman Toronto Tim Scholz Office of Parliamentary Budget Officer Ottawa Ryan Schulz Omland Heal Penticton Paul Scotti Aviatrans Inc. Montreal Hiren Shah Rakesh Mevada CPA Prof. Corp. Richmond Hill Mohamed Sheibani Deloitte Ottawa Ian Sherman Ernst & Young Ottawa Mitchell Sherman Goodmans Toronto Michael Simpson G. Michael Simpson PC Ottawa Jason Skilnick Collins Blay & Co. Kingston Grant Smith Minto Group Inc. Ottawa Charles Smyth Department of Finance Ottawa Robert Snowdon Robert L. Snowdon Prof. Corp. Kanata

6 David Sohmer Spiegel Sohmer Montreal Alexandra Spinner Crowe Soberman Toronto Mathieu St-Denis BDO Canada Ottawa Mitchell Stein Richter Montreal Diana Stevens The TaxGroup Calgary Shaun Swanton Bunker Tax Inc. Woodstock Simon Tardif Simon Tardif, Avocat Montreal Cliff Taylor KPMG Kanata Lindsay Tedds University of Victoria Victoria François Therriault BFR Laval Brett Thiessen KPMG Saskatoon Jeffrey Trossman Blake, Cassels & Graydon Toronto Pierre Turgeon MacGillivray CAs & Business Advisors Mississauga Luther VanGilst Collins Barrow Winchester Julia Wang Blake, Cassels & Graydon Montreal Kevin Wark Conference for Advanced Life Underwriting North York Leslee Warren Department of Finance Ottawa Tobias Witteveen Department of Finance Ottawa Michael Wolfson University of Ottawa Ottawa John Wonfor BDO Canada Toronto Douglas Yip M e Douglas Yip Inc. Montreal

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