Canada

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 Cisterna, Deloitte Canada, is a partner 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.

Deloitte Canada

La Tour Deloitte 1190 avenue des Canadiens-de-Montréal Suite 500

Montréal, QC H3B 0M7

Canada

Tel: +1 514 393-5156

Mobile: +1 514 983-5156

Email: rdemers@deloitte.ca

Website: www.deloitte.ca

Robert Demers, Deloitte Canada, is a tax partner located in Montreal, Quebéc. He is the leader of Deloitte's Québec indirect tax team and has served as national indirect tax leader.

Robert has been advising clients on a wide range of indirect tax and customs matters for more than 30 years. His clients are located across Canada and around the world. His work includes assisting clients in planning their business transactions such that they comply with the requirements of the relevant government authorities and benefit from available incentives.

Robert is a member of the Association de planification fiscale et financière (APFF) and chairs the organising committee of the APFF's commodity tax symposium. He is a highly sought-after speaker, and has presented at a number of conferences and taught a variety of courses over the years.

Robert has a master's degree in taxation from the University of Sherbrooke, and a Certificate in Law from the University of Montreal.

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

Deloitte Canada

2800 – 1055 Dunsmuir Street 4 Bentall Centre

Vancouver, BC V7X 1P4

Canada

Tel: +1 604 640 3353

Email: jroper@deloitte.ca

Website: www.deloitte.ca

Janice Roper, Deloitte Canada, is the western region indirect tax leader. Janice is located in Vancouver, BC and has more than 25 years of experience in the field of indirect taxes. Her practice encompasses 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 CPA Canada Commodity Tax Symposia and at the British Columbia Tax Conference on indirect tax topics, most recently presenting a paper at the British Columbia Tax Conference on the return to PST in BC.

Janice holds a bachelor of commerce degree and is a chartered professional accountant. She has been elected as a fellow of Chartered Professional Accountants of British Columbia (FCPA, FCA).

Deloitte Canada

Bay Adelaide East

22 Adelaide Street West, Suite 200

Toronto, ON M5H 0A9

Canada

Tel: +1 416-643-8922

Fax: +1 416-601-6230

Email: lzajko@deloitte.ca

Website: www.deloitte.ca

Lisa Zajko, Deloitte Canada, is a senior manager in the indirect tax practice based in the Toronto office. She leads the customs and global trade sub-practice nationally.

Lisa has over 18 years of experience in indirect tax, specialising in customs and global trade services as well as GST/HST, PST, QST and other indirect taxes. Lisa started her career with the Canada Revenue Agency/Canada Border Services Agency, and worked as an income tax and GST generalist auditor, as well as a customs inspector and customs client services officer before joining Deloitte Canada in 2004.

Lisa advises many types of clients across a broad array of industries, including consumer business, manufacturing, and energy and resources. Some examples of recent engagements include a review of customs import-related processes and controls to identify gaps, compliance and duty recovery review, and structuring of global transactions.

Lisa is a regular presenter on indirect tax topics at seminars for I.E. Canada (The Canadian Association of Importers and Exporters) and at the CPA Commodity Tax Symposium. She has also developed and presented a nine-part webinar series on customs valuation. She has authored and co-authored many indirect tax publications, including an article on transfer pricing and customs in the CA Magazine and an article on valuation in Commodity Tax News. Lisa is also the recipient of I.E. Canada's 2014 member of the year award for demonstrating a passion and commitment to the development of Canadian trade and to I.E. Canada's mission to be the voice of trade in Canada.

Lisa earned a Bachelor of commerce (Hons. B Comm) from McMaster University and a Bachelor of Laws (LLB) from Osgoode Hall, York University.