September 28th _ October 1st - AEC Property Tax | Canada`s
Transcription
September 28th _ October 1st - AEC Property Tax | Canada`s
2014 48th Annual CPTA National Workshop Fairmont Winnipeg, Manitoba September 28th _ October 1st “Where the Rivers – and the Property Tax Professions – Meet” « Au confluent des rivières : le rendez-vous des professionnels de taxes foncières » 48th Annual CPTA National Workshop: September 28th – October 1st, 2014 “Where the Rivers – and the Property Tax Professions – Meet” « Au confluent des rivières : le rendez-vous des professionnels de taxes foncières » 2014 Workshop Committee Chair: Giselle Kakamousias, Turner Drake & Partners Ltd. Members: Louise Boutin, Langlois Kronström Desjardins Shawna Burke-Martin, AEC Property Tax Solutions Angie DaCosta, Cushman & Wakefield Ken Friesen, Keystone Valuation Antoine Hacault, Thompson, Dorfman, Sweatman Chris Hartley, Avison Young Monica Keller, Talisman Energy Inc. Jerry Kirkland, Kirkland, Balsom & Associates Mathieu Maillet, Altus Group Viviane Marcotte, CPTA Managing Director Jamie Mercury, Aikins, MacAulay & Thorvaldson Mark Newman, Fillmore Riley LLP Kevin Olmstead, Canadian Pacific Ted White, P.S. Johnson Valuation Consultants Ltd. Curling: Ken Friesen, Keystone Valuation Ex-Officio Member: Brian Dell, Wilson Laycraft, CPTA President 2 Photo: Stan Milosevic, Front cover: Jerry Grajewski Saturday, September 27 8:30 am - 4:00 pm York Room Executive Committee and Board of Directors meetings 4:30 pm - 6:00 pm West Foyer Registration Desk Open Sunday, September 28 8:45 am Pre Workshop Curling Mini-Bonspiel – Bus transportation to the Assiniboine Memorial Curling Club will be available in front of the Fairmont hotel. The event will start at 9:30 am with a tutorial for those wishing to learn or refresh their skills prior to the mini bonspiel. Lunch will be provided. Prizes immediately following the bonspiel. 3:00 pm – 4:30 pm West Foyer Registration Desk Open 5:30 pm – 7:00 pm Wellington Ballroom Welcoming Reception - Admittance by badge. Host Bar – Cocktails & Hors d’oeuvres only. Monday, September 29 8:00 am - 10:00 am West Foyer Registration Desk Open 8:00 am East Ballroom Refreshments & Light Breakfast - Admittance by badge. 8:30 am - 9:00 am West / Midway Ballroom Opening Ceremonies •Opening Remarks – Ms. Giselle Kakamousias CPTA Executive V.P. and Workshop Chair •Introduction of CPTA Board of Directors •Welcome from CPTA President – Mr. Brian K. Dell Sponsored by First Nations Tax Commision 9:00 am – 10:00 am Topic: Awakening the invisible to achieve the impossible 3 Speaker: Mr. Martin Latulippe, CSP, Memramcook, New Brunswick lf ian Rudo Photo: Br In today’s world, management, employees, and leaders of organizations have to deal with many changes: organizational, professional and personal. Competition, new trends, restructuring and the quest to reach higher objectives, continually press leaders to show up and perform at the highest standard of excellence. This is a daunting challenge! During this most interactive session, discover the magic of awakening the invisible “forces” that will help you achieve the impossible. 10:00 am Foyer Refreshment Break Sponsored by Turner Drake & Partners Ltd. 10:15 – 11:45 am Topic: “The Hot Seat” Speakers: Ms. Connie Fair, CEO, BC Assessment, Victoria, BC Mr. Steve White, Executive Director, Alberta Municipal Affairs, Edmonton, AB Mr. Mel Chambers, Director / City Assessor, Assessment and Taxation Department, City of Winnipeg, MB Mr. Irwin Blank, CEO, Saskatchewan Assessment Management Agency, Regina, SK Mr. Andy Anstett, Senior Policy and Issues Advisor, President’s Office, Municipal Property Assessment Corporation, Pickering, ON Mr. Russ Adams, VP, Operations, Property Valuation Services Corporation, Halifax, NS Moderator: Mr. Paul Sullivan, Burgess, Cawley, Sullivan & Associates, Vancouver, BC 4 This select group of speakers will provide insight into recent policy and legislative changes within their jurisdictions. The panel has identified common issues across the country including transparency and disclosure of information as well as the valuation of special use and PILT properties. Each speaker will cover their local perspective on these items and through questioning the panel will identify the common threads and how they are being dealt with. Some recent case law and policy directive will make for an insightful and current discussion. 11:45 am – 1:15 pm East Ballroom Lunch – Admittance by badge. Sponsored by BC Assessment 1:15 pm – 2:00 pm West Foyer Registration Desk Open Photo: Xing W u 1:15 pm – 2:15 pm West / Midway Ballroom Topic: Valuation of Special-Purpose Transportation Properties Speaker: Dr. Michael Tretheway, Chief Economist, InterVISTAS Consulting Group, Vancouver, BC Dr. Tretheway is widely considered as a leading transportation economist and has served as an expert witness and advisor to governments, airlines, airports, ports and railways in the United States, Canada, Australia, New Zealand, Asia, Africa and before the European Commission. He earned a PhD in economics from the University of Wisconsin and served for 14 years as Associate Professor of Transportation & Logistics at the University of British Columbia. 2:15 pm Dr. Tretheway will be speaking on unique issues in the valuation of airports, both in terms of airports generally and airports in the context of our unique Made-in- Canada airports regime. Foyer Refreshment Break Sponsored by Loblaw Properties Limited 5 2:30 pm – 4:30 pm Topic: Cross Canada Valuation Panel Speakers: Mr. Peter Jones, Altus Group, Vancouver, BC Mr. Rocky Neufeld, Colliers International, Winnipeg, MB Mr. John Clark, The Regional Group of Companies Inc., Ottawa, ON Mr. Benoit Egan, Raymond Chabot Grant Thornton, Montréal, QC Moderator: Mr. Jerry Kirkland, ARA – Kirkland, Balsom and Associates, St. John’s, NL Four outstanding valuers have been assembled from across the country to present interesting, relevant valuation topics. Each panelist will present valuation topics that will assist you in better understanding the valuation process. Questions/comments/ discussions will be welcomed. Photo: Ginette e Manaigr Monday Evening, September 29 Photo: Pr airie 36 0 5:30 pm 6 Monday evening’s event will be held at Prairie 360, Winnipeg’s skyline restaurant, located a short walk from the hotel. Revolving every 45 minutes, Prairie 360 offers a panoramic view to Winnipeg’s sights, and every seat in the dining room provides a view to the City. Our Partner Tour leader, Don Finkbeiner of Heartland Travel, will kick off our evening by providing us with a ‘tour’ of Winnipeg’s sights from our vantage point high above the City. Prairie 360 will then provide us with a taste of Winnipeg. 360’s chefs focus on local Manitoba ingredients: appetizers represent Winnipeg’s melting pot culture, with various ethnic inspired dishes, and entrees focus on the local farmer/ hunter/fisherman culture. Desserts focus on Manitoba’s early settlers, with traditional desserts coming from French/Native American/ Mennonite heritage. It is a one-of-a-kind evening offering fine food, fine company, and stunning views – one that should not be missed. Tuesday, September 30 8:00 am - 10:00 am West Foyer Registration Desk Open 8:00 am East Ballroom Refreshments & Light Breakfast - Admittance by badge. 8:30 - 12:00 noon West / Midway Ballroom Topic: Cross Canada Legal Panel Photo: Ex change District BI Z Co-sponsored by Nixon Fleet & Poole LLP, RioCan Management Inc. and CPTA A perennial favorite with delegates, the Cross-Canada Legal Panel session has again been expanded to three hours for the 2014 Conference. In the first portion, the panelists – leaders from across the country in the property tax legal profession – will update delegates on recent legal happenings in their respective jurisdictions, with an emphasis on case law of national significance. The panel speakers will then take questions from the floor, both via the traditional “open mike” format and via electronic transmission to the moderator. Speakers: Mr. James D. Fraser, Lawson Lundell LLP, Vancouver, BC Mr. Gilbert J. Ludwig, Wilson Laycraft, Calgary, AB Mr. Jamie Mercury, Aikins, MacAulay & Thorvaldson, Winnipeg, MB Ms. Kathleen Poole, Nixon Fleet & Poole LLP, Toronto, ON 7 Me Louise Boutin, Langlois Kronström Desjardins, Montréal, QC Mr. Robert Vincent, QC Stewart McKelvey, Saint John, NB Moderator: Mr. Michael Crosbie, QC McInnes Cooper, St. John’s, NL 10:30 – 10:45 am Foyer Refreshment Break Sponsored by Thompson Dorfman Sweatman LLP 10:45 – 12:00 noon In this second session, the panelists will comment from a legal perspective on some of the issues addressed in the other sessions – special purpose transportation properties, natural disasters and the valuation cases dealt with by the Valuation panel (e.g. BC Ferries, Bell Centre). The panelists will also discuss municipal involvement in assessment and taxation matters, and potential consequences (such as confidentiality concerns, conflict of interest issues, and practice management tips). 12:00 pm – 1:15 pm East Ballroom Lunch – Admittance by badge. Sponsored by Altus Group 12:00 pm – 1:15 pm Harrow Room Lunch – 2015 Workshop Committee Inaugural Meeting Sponsored by Altus Group ri : Tou Photo eg innip sm W 1:15 – 2:15 pm West / Midway Ballroom Topic: Canadian Agribusiness: Producing Food to Feed the World and How it Contributes to the Economy of Canada. Speaker: Mr. Murdoch Mackay, Chair of the Canadian International Grains Institute, Commissioner of the Canadian Grains Commission Winnipeg, MB For 40 years CIGI (Canadian International Grains Institute) has worked with the agricultural community worldwide in the promotion and utilization of Canadian field crops. Winnipeg is the national seat 8 of CIGI, and the CPTA is pleased to have Murdoch MacKay as a presenter at this year’s Workshop. In this session, Mr. MacKay will discuss the impact of the Agribusiness industry on the Canadian economy, with emphasis on the significant asset base involved. 2:15 – 3:15 pm Topic: Natural Disasters – How the City of Calgary dealt with the Impact of the Flood on Property Values in the Affected Areas. Speaker: Mr. Nelson Karpa, Director / City Assessor, City of Calgary, AB A flooded downtown Calgary is seen from an aerial view of the city Saturday, June 22, 2013. The Conservative government has tabled their spending estimates, budgeting $690 million for disaster funding, much of which will go towards flood recovery. On June 20, 2013, the City of Calgary and southern Alberta experienced catastrophic flooding which was the worst in Alberta history. As a result of the flood over 100,000 people were under evacuation orders. It is hard to imagine at a time of such destruction that property assessment would even be on the radar, however the City needed to recognize the impact it had on some 1,939 properties. This posed a significant valuation challenge in preparing the 2014 assessment roll. This session will take you through the process the City of Calgary had to go through to correctly capture the effect the flood had on the assessment base. om, ger.c Top photo:Netnewsled bottom: sott.net 3:15 - 3:30 pm Foyer Refreshment Break Sponsored by the City of Calgary Assessment Department 9 3:30 - 4:30 pm CPTA Annual Meeting, Election of Officers The Annual Meeting will include updates on Chapter activities across Canada, the undertakings of the Board of Directors and the Executive, the operation of the National Office, and other topical issues. Officers for the 2014/2015 term will be elected. Tuesday Evening, September 30 6:00 pm Foyer Cash Bar Reception - Admittance by badge. Two tickets for wine or beer sponsored by Langois Kronström Desjardins LLP 7:00 pm East / Midway Ballroom Gala Dinner & Entertainment – Admittance by badge. Wednesday, October 1 8:00 am East Ballroom Refreshments & Light Breakfast - Admittance by badge. 8:30 am - 9:30 am West / Midway Ballroom Topic: Cross-Canada Market Update Speaker: Mr. Scott Chandler, President and CEO, Cushman & Wakefield, Toronto, ON Facilitator: Ms. Angie DaCosta, Cushman & Wakefield, Toronto, ON A general Canadian investment market over-view with a focus of underlying economic and leasing market fundamentals for industrial, office and retail asset classes. In addition, Scott will address the impact on potential valuations and property tax implications. Co-sponsored by Canadian Pacific, Cadillac Fairview Corporation Limited & CPTA 9:30 am – 10:30 am Topic: 10 First Nations Property Taxation and Property Ownership Update – Where we were, Where we are, Where we are going Dator Photo: Dodgie 10:30 - 10:45 am Speaker: C.T. (Manny) Jules, Chief Commissioner, First Nations Tax Commission, Kamloops, BC Creating opportunity for First Nations to legislate property tax interests on First Nations lands has allowed First Nations to increase their financial independence. The next step towards independence is the right to own their own lands. We will take a look at what has happened since 2007, when the FNTC became operational and what we can look forward to in pursuit of First Nation Property Ownership initiative. Foyer Refreshment Break Sponsored by Enbridge 10:45 – 11:45 am Topic: Energy – Dust off the Legislation and Dig Into the Details Speaker: Mr. Cameron Hall, P.Eng. MBA, Director, Industrial & Complex Property, AEC Property Tax Solutions, Calgary, AB Photo : Dan Harpe r Mr. Hall has worked with complex property for over 30 years. With a background in the energy industry, Mr. Hall has been a leading national commercial real estate salesperson, a practice leader and partner at national property tax services firms, an expert witness, and a trusted advisor to heavy industry throughout Canada. His specialty is the management of complicated assessment challenges at industrial facilities. In the assessment world, legislation governs right and wrong. Judicial and Tribunal decisions supporting opposing standards create an uncertain and uneven path for industry. 11 Mr. Hall will use case studies to explore assessment challenges now facing the Canadian Energy industry. Participants will be urged to engage the paradoxes now facing the assessment industry and search for solutions. East Ballroom Soup & Sandwich Buffet - Admittance by badge. Co-sponsored by DuCharme, McMillen & Associates Canada, Ltd., Municipal Assessment Agency & CPTA Photo: Assin iboine Park Conserv ancy 12:00 pm 12 International. ks by Juncatta Photo: The For iboine Photo: Assin Canadian Museum of Human by Josel Catindo Rights y, hn Slipec Photo: Jo ervanc Park Cons y 13 The Forks Market by Brent Bella my, Saturday, September 27 8:30 am - 4:00 pm York Room Executive Committee and Board of Directors meetings 4:30 - 6:00 pm West Foyer Registration Desk Open Sunday, September 28 8:45 am Pre Workshop Curling Mini-Bonspiel – Bus transportation to the Assiniboine Memorial Curling Club will be available in front of the Fairmont hotel. The event will start at 9:30 am with a tutorial for those wishing to learn or refresh their skills prior to the mini bonspiel. Lunch will be provided. Prizes immediately following the bonspiel. 3:00 – 4:30 pm West Foyer Registration Desk Open 5:30 – 7:00 pm Wellington Ballroom Welcoming Reception – Admittance by badge. Host Bar – Cocktails & Hors d’oeuvres only. Monday, September 29 8:00 - 10:00 am West Foyer Registration Desk Open 8:00 am East Ballroom Refreshments & Light Breakfast for Spouses registered for the Companion Tour only – Admittance by badge. Sponsored by First Nations Tax Commission 8:30 - 9:00 am West/Midway Ballroom Opening Ceremonies • Opening Remarks – Ms. Giselle Kakamousias, CPTA Executive V.P. and Workshop Chair • Introduction of CPTA Board of Directors • Welcome from CPTA President – Mr. Brian K. Dell 9:00 – 10:00 am 10:00 am 14 Topic: Awakening the invisible to achieve the impossible Speaker: Mr. Martin Latulippe, CSP, Memramcook, New Brunswick Please see page 3 for description. Companion Tour (Please see Tour Description in Companion Booklet) Monday Evening, Sept. 29 5:30 pm Monday evening’s event will be held at Prairie 360, Winnipeg’s skyline restaurant, located a short walk from the hotel, for a one-of-a-kind evening. (please see page 6 for details) Tuesday, September 30 8:00 - 10:00 am West Foyer Registration Desk Open – A free day to spend at your own leisure. Tuesday Evening, September 30 6:00 pm Foyer Cash Bar Reception - Admittance by badge. 7:00 pm East/Midway Ballroom Gala Dinner & Entertainment - Admittance by badge. Two tickets for wine or beer sponsored by Langois Kronström Desjardins LLP Wednesday, October 1 12:00 pm East Ballroom Soup & Sandwich Buffet - Admittance by badge. Co-sponsored by DuCharme, McMillen & Associates Canada, Ltd., Municipal Assessment Agency & CPTA English Gard ens by Linda McFadyen 15 Workshop Registration Fees All fees are inclusive of HST (Business Number: 106865710) Total Fees Member Early Bird Delegate Fee: (before July 31) . . . . $850.00 Includes complete Workshop Program Member Delegate Fee: (after July 31). . . . . . . . . . . . . . $960.00 Includes complete Workshop Program Non-member Fee:. . . . . . . . . . . . . . . . . . . . . . . . . . . $1245.00 Includes complete Workshop Program Single Day Fee Member (Monday or Tuesday):. . . . . . $415.00 Includes Workshop Program the day you register for Single Day Fee Non-Member (Monday or Tuesday):. . $540.00 Includes Workshop Program the day you register for Wednesday Fee Member: . . . . . . . . . . . . . . . . . . . . . $210.00 Wednesday Fee Non-Member: . . . . . . . . . . . . . . . . . $265.00 Companion Full Program:* . . . . . . . . . . . . . . . . . . . $400.00 Includes complete Companion Program but excludes curling bonspiel. (see Companion Booklet for details) Companion Tour only: . . . . . . . . . . . . . . . . . . . . . . . $130.00 Sunday Night Reception: . . . . . . . . . . . . . . . . . . . . . . $50.00 Monday Breakfast for Registered Companions*: . . . . . $25.00 Monday Night Event:. . . . . . . . . . . . . . . . . . . . . . . . . $100.00 Tuesday Dinner/Entertainment: . . . . . . . . . . . . . . . . $150.00 Wednesday Lunch: . . . . . . . . . . . . . . . . . . . . . . . . . . . $30.00 Extra Ticket Purchases: Extra tickets for any of the events may be purchased separately if you wish to include someone who is not registered for either the complete Companion Program or the complete Workshop Program. Sunday Curling Mini Bonspiel**: . . . . . . . . . . . . . . . . . $60.00 Sunday Curling – Spectator only**:. . . . . . . . . . . . . . . $30.00 * Refreshments and light breakfast served in the Foyer are for delegates only. Only those registered for the complete Companion Program or the Companion Tour can join the delegates for breakfast at 8:00 am on Monday morning only. ** The mini bonspiel is an optional part of the program and is not included in any of the above Workshop Registration fees. Curling fees are per person and pre-registration is required. The fee of $60.00 includes bus transportation, curling fees, tutorial, broom, full lunch, prizes, service and taxes). The only equipment you will need is a clean pair of soft-sole shoes (jogging shoes). The bonspiel spectator fee of $30.00 includes bus transportation, lunch, service and taxes. 16 The CPTA sincerely thanks the following organizations that have given their generous support towards the success of our 48th Annual Workshop. AEC Property Tax Solutions Agrium Inc. Altus Group BC Assessment Cadillac Fairview Corporation Limited Canadian Pacific City of Calgary Assessment Department De Grandpré Chait, s.e.n.c.r.l. • LLP DuCharme, McMillen & Associates Canada, Ltd. Enbridge First Nations Tax Commission Langlois Kronström Desjardins, s.e.n.c.r.l. • LLP Loblaw Properties Limited Municipal Assessment Agency Inc. Nixon Fleet & Poole LLP RioCan Management Inc. Tax Compliance, Inc. Thompson Dorfman Sweatman LLP Turner Drake & Partners Ltd. The CPTA sincerely thanks the following organizations that have given their generous support towards the success of our Curling Bonspiel: Aikins, MacAulay & Thorvaldson LLP Aird & Berlis LLP Hudson’s Bay Company Pocrnic Realty Advisors Inc. TransCanada Pipelines Ltd. Wilson Laycraft 17 L O B B Y L E V E L Lobby Level DANCE FLOOR VELVET GLOVE LOUNGE WELLINGTON ROOM DANCE FLOOR VELVET GLOVE LOUNGE LOBBY COURT VELVET GLOVE RESTAURANT WELLINGTON ROOM ESCALAT LOBBY COURT LOBB GIFT SHOP MAIN ESCALATORS ELEVATORS LOBBY GIFT SHOP C O N C O U R S E L E V E L RECEPTION MAIN ENTRANCE V E L LOMBARD ROOM SHOPS KITCHEN LOMBARD ROOM OFFICES ESCALATO SHOPS SHOPS Conco Photo: Dan Harper SHOPS ESCALATORS SHOPS 18 SHOPS ELEVATORS SHOPS Z Z A N I N E L E V E L Mezzanine Level SERVICE CORRIDOR I N N I P E G WEST BALLROOM TORS BY B A L L R O O M MIDWAY BALLROOM EAST BALLROOM KITCHEN VELVET GLOVE W RESTAURANT STORAGE ELEVATORS ESCALATORS LANCASTER RECEPTION ENTRANCE ROOMS SIZE SQUARE FEET CAMBRIDGE HEIGHT THEATRE STYLE N. HT Winnipeg Ballroom 65 x 143 14 ESSEX CLASS ROOM W. HT N. HT 1100 1000 – BOARD ROOM W. HT – – ETON ROUND TABLE N. HT W. HT 850 800 DANCE & HEAD TABLE RECEPTION 600 1000 DANCE FLOOR – 65 x 44 2860 14 350 300 200 150 – 240 180 150 250 20 x 30 Midway 65 x 55 3575 14 450 400 300 225 – 300 250 170 350 35 x 40 65 x 44 2860 Wellington Ballroom** KITCHEN East West OFFICES 9295 HARROW CANTERBURY OXFORD YORK FOOD & BEVERAGE OPERATIONS OFFICE ELEVATORS CONVENTION FOYER 55 x 55.5 3052.5 14 350 300 200 150 – 240 180 150 250 20 x 30 12 350 300 180 140 – 250 190 140 250 400 sq.ft. Lombard Room* 58 x 52 3016 10 200 150 – – – 200 170 150 200 YES Harrow, Essex & Canterbury 18 x 54 972 10 100 90 60 50 50 70 60 – 80 YES Essex & Canterbury 18 x 27 486 10 50 40 30 25 30 30 – – 40 – Harrow 18 x 27 486 10 50 40 30 25 Essex 18 x 14 243 10 20 15 16 ELEV. 30 30 LOMBARD Canterbury 18 x 14 243 10 20 15 16 ORS York – – 50 12 GARAGE 15 20 – – 20 – 12 20 – – 20 – 15 – ELEVATORS 18 x 40 720 10 80 60 36 32 40 60 40 – 80 – 18 x 27 486 10 50 40 30 25 30 30 – – 50 – 17 x 24 408 Cambridge Oxford Lancaster Eton *Concourse Level 14 x 28SHOPS 392 10 – – – – 10 – – – – – 10 30 25 16 10 15 20 – – 20 – 18x 14 10 20 15 20 10 10 10 – – 15 – 243 **Lobby Level ourse Level 19 Canadian Property Tax Association, Inc. Association canadienne de taxe foncière, Inc. T/F: 416.493.3276 • [email protected] www.cpta.org