Find Lawyers in Calgary, Alberta for Tax Law
Practice Area Overview
Canada has a relatively high (tax) rate system. This sees aggregate federal and provincial rates of up to 32% for corporations – but with many provinces moving toward a combined rate of 25% next year or the year after. For individuals, rates go up to 50%.
The system provides constant opportunities for law firms to advise clients in either a proactive fashion – that is structuring transactions from the tax standpoint – or a protectionist, reactive fashion – that is responding to and opposing government tax claims which are considered to be unfounded or otherwise objectionable.
Undoubtedly the most exciting, difficult and complex tax advice and service requirements pertain to merger and acquisitions, in particular where the deal has a cross-border, international element, either "outbound" or "inbound." The tax planning for any of the parties (whether acquirer or target) in respect of target-related disposition gains or go forward taxation of the target provide tax practitioners with a wide scope to bring creative solutions to client needs.
International M&A often brings into play, as part of a law firm's integrated and proactive tax law services, the most controversial, contentious, and fact-intensive aspect of international tax practice, namely the field of pricing cross-border intercompany sale of goods, provision of services, licensing (or other transfers) of intangibles, and group financing-through loans or guarantees. Such "transfer pricing" issues also arise in the on-going operations of MNEs or in relation to non-M&A investment and expansion.
The foregoing should not be seen as negating the challenging Canadian tax practice assignments and mandates that arise in the purely domestic business transaction (including M&A) context.
Andrew Bateman is Miller Thomson’s Leader of Corporate Tax. His practice covers a broad spectrum of taxation law, with a current focus on planning and dispute resolution for private corporations, trusts and other entities. Andrew has extensive experience in public and private corporate transactions and reorganizations, tax dispute resolution and litigation, trust and estate matters, First Nation taxation and goods and services tax. As a sought-after speaker and writer, Andrew provides i...
Don’s practice covers a wide range of business and personal tax matters. With over 30 years of diverse tax law experience, he advises public corporations, large private enterprises and high net-worth families. Well-versed in mergers and acquisitions, reorganizations and restructuring, Don was appointed Queen’s Counsel in 2014. He lends his perspective as a frequent lecturer and speaker for the Canadian Tax Foundation and provincial law societies. Don is recognized as a leading tax...
Julie D’Avignon is a partner and head of the Tax Group in Calgary. Her practice focuses on providing tax advice in connection with mergers and acquisitions, corporate reorganizations, equity investments, flow-through share transactions and financings. Julie has extensive experience working with Canadian and international clients, public and private entities, tax-exempt entities, and private equity firms. Julie has particular expertise in resource and energy taxation, including with resp...
Nancy's practice focuses primarily on the tax aspects of mergers, acquisitions and reorganizations, including cross-border transactions or financings and intragroup restructuring. She has worked on a wide variety of transactions for multinationals, private companies, senior, intermediate and junior resource issuers, income and royalty trusts, and private equity groups. SELECT EXPERIENCE Select recent experience includes: Apollo Global Management LLC-backed Jupiter Resources on its C$2-billion...
William (Bill) Fowlis, KC, FCPA, FCA, TEP is a lawyer, a Chartered Professional Accountant/Chartered Accountant, and a Trust and Estate Practitioner (TEP). With this complementary professional background, Bill focuses on taxation, corporate, trust, succession, and estate planning law for privately owned businesses, corporations, family enterprises and high net worth individuals. Bill is considered to be one of the top legal professionals practicing in these areas of law in Canada. His practic...
Siobhan practices in all areas of Canadian tax law with an emphasis on cross-border transactions. Appointed Queen’s Counsel in 2020, she is especially skilled at international tax planning, understanding the intricacies between the laws of each country. Before becoming a lawyer, Siobhan earned her Certified Management Accountant designation and practiced accounting across a variety of industries. Siobhan was called to the Alberta bar in 1998, after clerking with the Alberta Court of App...
Darren Hueppelsheuser’s practice concentrates on income tax law, with an emphasis on the tax aspects of financing and transaction planning for corporations and partnerships in both private and public transactions. Mr. Hueppelsheuser also advises on international tax structuring of Canadian inbound and outbound investments and the tax aspects of debt reorganizations and financial restructurings in creditor proceedings. Mr. Hueppelsheuser regularly presents on tax matters and has written ...
Dion Legge practises tax law. His practice focuses on the income tax aspects of corporate reorganizations, mergers and acquisitions, takeovers, debt and equity financings, and the taxation of flow-through vehicles. Mr. Legge also advises on tax-planning issues related to international structures for Canadian-based multinational corporations, on investments by non-residents in Canada, and on structuring cross-border mergers and acquisitions, divestitures and financings. He joined our Calgary o...
Craig’s practice covers a wide spectrum of indirect tax, income tax, resource tax, personal tax planning, and dispute resolution. In 2010, Craig was appointed Queen’s Counsel. With a Bachelor of Commerce and Bachelor of Laws, he has now practiced with Felesky Flynn for more than 25 years. Craig skillfully guides clients toward practical and impactful solutions. He brings a strong grasp of law, economics and relationships, allowing him to identify the best and most practical tax ou...
Brian Milne practises in the areas of Canadian tax and charity law. Mr. Milne regularly advises public and private businesses and their investors on acquisitions, financing, cross-border structuring and the design of employee compensation plans. He also frequently advises charitable and non-profit organizations on a wide range of matters, including charitable gifting and the structuring of developments using charitable assets.Mr. Milne has served as a director of the Canadian Petroleum Tax So...
Brent focuses his practice on business and personal tax planning, leading projects for restructuring, split-ups, acquisitions, asset divestitures and financings. He represents clients in tax disputes, representing clients before the Canada Revenue Agency, Department of Justice and Department of Finance. From the Alberta Government to the Institute of Chartered Accountants, Brent has worked with a variety of government, industry and volunteer organizations to improve tax laws. For the past 30 ...
Ken’s practice focuses on tax litigation and tax dispute resolution. With over 30 years as a tax lawyer, he also has extensive experience in corporate tax planning, reorganizations and personal tax planning. Becoming partner at Felesky Flynn in 1996, Ken was co-managing partner from 2008 to 2015 and was appointed Queen’s Counsel in 2008. He has represented taxpayers before the Supreme Court of Canada, Tax Court of Canada, Federal Court of Appeal, Alberta Court of Queen’s Ben...
Anthony’s practice covers a wide array of taxation law matters, providing businesses and high net-worth families with transactional tax, estate planning and tax dispute resolution advice. In 2022, Anthony was appointed Queen’s Counsel. Recognized for tax law in the Canadian Lexpert®, the Lexpert/ALM 500, The Best Lawyers in Canada™ guide, and as the 2021 Corporate Tax Planning Lawyer of the Year by Lawyer Monthly, Anthony is one of our co-managing partners in Calgary. An...
As one of our founders, Joe was appointed Queen’s Counsel in 1994 and a Fellow of the Chartered Professional Accountants of Alberta in 1995. He offers tax advice on a wide variety of matters, including resource tax, mergers and acquisitions and dispute resolution. An impactful leader, Joe guides our lawyers with active mentorship and mindful team building. Joe gives back to the community in a myriad of ways, both in an academic and volunteer capacity. He has taught at the University of ...
Chris Johnston is a tax lawyer with a broad tax practice that includes personal and corporate tax planning. He has experience advising clients on tax-effective corporate structuring, reorganizations, business succession planning, as well as inter vivos and post-mortem estate planning. He also advises on transactional tax planning and international tax matters.
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