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Webinar: Women in Tax: Canadian Tax Implications for US Companies Expanding into Canada

April 21 @ 12:00 pm 1:00 pm

1 Participatory MCLE Credits

This program provides California tax attorneys with a practical overview of the Canadian tax issues that can arise when U.S. SaaS companies sell to Canadian customers. The session reviews how Canadian tax authorities analyze cross-border digital services, when implementation or support activities may create permanent establishment exposure under the Canada–U.S. tax treaty, and how contractual and operational facts affect the outcome. It also addresses Canadian GST/HST registration and collection requirements for non-resident suppliers of digital services, with reference to common SaaS structures.

Speakers: Laura Gheorghiu


Laura Gheorghiu

Laura is a tax partner in the Montréal office of Gowling WLG and the Canadian tax practice group leader. Her practice focuses on M&A, RWI, cross-border investment structures, corporate reorganizations and providing advice on national and multinational private equity funds. She also has much experience in the taxation of new technologies — in particular, of providers Gheorghiu of e-business, data center and blockchain technology solutions. Laura also advises on issues involving stock-option plans, employer payroll and pension obligations, Federal and Québec value-added taxes (GST/HST and QST) and Québec commodity taxes (in particular, with respect to fuel and alcohol). In the area of dispute resolution, she represents clients in dealing with the Canada Revenue Agency and Revenu Québec at the audit and notice of objection stages and prepares voluntary disclosures on income tax and sales tax issues.

Laura sits on the Executive Committee of the International Fiscal Association – Canada and is a frequent speaker and contributor in the international tax community. She is ranked in Chambers Canada for Tax

We are committed to accessibility! Virtual events are equipped with closed captioning. To request an in-person accommodation, send us a note at accessibility@calawyers.org or contact us at 916-516-1760 for assistance.