CCPAA-ON 18th Annual Conference – Energy in Motion: Cross-Border Expansion, Tax and Reporting (Hybrid)

9:00 – 9:30

Breakfast, Registration & Networking

9:30 – 9:35

Conference Introduction

9:35 – 9:45

Opening Remarks from CCPAA-ON

9:45 – 9:55

Remarks from CPA Ontario

9:55 – 10:00

Sponsor Appreciation

10:00 – 11:00

Macro Overview: Energy Sector Dynamics & Canada’s Energy Landscape

Overview of the dynamics reshaping Canada’s energy sector, from oil-price swings and EV adoption to the AI-driven data-centre boom increasing electricity demand. Explore Canada’s clean electricity response and investment push: data centre growth, SMRs and nuclear power, and the grid infrastructure and clean energy capacity needed, alongside opportunities and constraints across provinces.

Using Ontario examples, the session will examine how these trends are influencing electricity system planning and how planners and decision-makers can align demand, supply, and infrastructure over the long term while managing uncertainty, enabling economic growth, and balancing reliability, affordability, and decarbonization.

Speaker: Edmund Tam, Director, Model Development and Analytics, Ontario Power Generation

11:00 – 11:45

Navigating ethical and governance considerations in cross-border energy and infrastructure investments

• ESG expectations and regulatory compliance
• When the Numbers Tell Only Half the Story: Transparency, Greenwashing & Reporting Integrity
• Profit, Purpose & Pressure: Making Responsible Decisions When Commercial Interests Collide with Sustainability
• Beyond the Numbers: The CPA as a Strategic and Ethical Advisor

Speaker: Mary Joy (MJ) Paulo, CPA, MBA, Senior Finance Controller, AsKiyKo Inc. 

11:45 – 12:45

Lunch & Networking

12:45 – 13:30

Know Your Business: Tax Considerations for Growth and Investment

Practical tax considerations arising from business growth and investment, such as:

• Business structures, ownership models, and tax considerations
• Capital investments, CCA developments, and available tax incentives
• Financing decisions and EIFEL considerations
• Investing across jurisdictions and related tax considerations
• Global Minimum Tax considerations for growing enterprises
• Tax reporting, compliance, and governance considerations

Speaker: Glendy Cheung, CPA, CA, Senior Manager – Tax, KPMG LLP

13:30 – 14:15

Financial Reporting Implications across the Energy Sector

Accounting and reporting challenges across the energy sector, such as:

• Government grants, subsidies, and investment tax credits, including clean-technology / SMR credits (IAS 20)
• Asset impairment, useful lives, and lifecycle valuation (including battery and equipment)
• Revenue recognition for energy and bundled-service arrangements – PPAs, capacity contracts, and V2G (IFRS 15)
• Asset capitalization, componentization, and classification (generation, data-centre, and energy assets)
• Decommissioning and asset retirement obligations (e.g., nuclear / SMR, oil & gas, and battery assets)

Speaker: Russell Sweeney, CPA, Senior Manager – Accounting Advisory Services, KPMG LLP

14:15 – 15:15

Executing Trade & Investment Strategies for Canada

Challenges in executing cross-border expansion strategies, such as:

• Investment screening, incentives, and regulatory approvals
• Customs, trade remedies, and supply chain considerations
• Operational and geopolitical risks
• Stakeholder expectations: governance and cultural alignment

Speaker:    Hannibal El-Mohtar, Counsel, Global Trade, EY Law LLP

Janet Zhu, Partner, CFA. FRM, ACCA, Transactions & Corporate Finance – Valuation, Modelling & Economics, EY Parthenon

15:15 – 15:45

Coffee Break & Networking

15:45 – 16:30

Panel Discussion

Panelists:   Edmund Tam, Director, Model Development and Analytics, Ontario Power Generation

Glendy Cheung, CPA, CA, Senior Manager – Tax, KPMG LLP

Russell Sweeney, CPA, Senior Manager – Accounting Advisory Services, KPMG LLP

Janet Zhu, Partner, CFA. FRM, ACCA, Transactions & Corporate Finance – Valuation, Modelling & Economics, EY Parthenon