332 6th Avenue SW, Suite 900 Calgary, AB, T2P 0B2
Carscallen LLP

Our Team

Our Team


year of call

  • Manitoba 2021
  • British Columbia 2020
  • Alberta 2020


  • Juris Doctor, University of New Brunswick, 2019
  • Honours and Masters, Criminology, University of Manitoba 2016

professional associations

  • Law Society of Alberta
  • Law Society of Manitoba
  • Law Society of British Columbia
  • Canadian Bar Association
  • Canadian Tax Foundation

representative work

  • Advise clients in connection with tax effective structures for owner-managed businesses and high net worth families
  • Advise clients with respect to the tax effects on death, including developing and implementing tax effective estate planning strategies
  • Advise clients with respect to the tax effects of divorce and developing and implementing tax effective matrimonial property division strategies
  • Advise clients in connection with mergers, acquisition and divestitures, including undertaking tax effective pre-sale reorganization transactions
  • Advise clients on the taxation effects of immigration to and emigration from Canada
  • Advise clients on corporate and commercial matters, including the various forms of business structure, shareholder agreements and commercial contracts
  • Represent clients in disputes with the Canada Revenue Agency

teaching & publications

Author of:
  • "The Scope of Examinations for Discovery in GAAR Cases", 25:3 Federated Press – Tax Litigation (2022).
  • "Directors' Liability: Taxpayer Held To Have Resigned As Director Despite Lack of Paperwork" (Canadian Tax Foundation, November 2022).
  • "Amending Pleadings in Canadian Tax Litigation: Rule 54 of the Tax Court of Canada Rules (General Procedure)", 25:2 Federated Press – Tax Litigation (2022).
  • "Corporations paying insurance premiums may trigger unforeseen income tax for their shareholder(s)" (blog post, July 22, 2022).
  • "The Supreme Court of Canada confirms taxpayers are entitled to arrange their affairs to minimize tax payable" (blog post, January 3, 2022).
Co-Author of:
  • "2022 Canadian Federal Budget Highlights", (blog post, April 11 2022).
  • "Cost Awards Beyond the Tax Court Tariff: Some Views on Rule 147" (Tax Disputes Publication, July 2021).
  • "Rule 58 of the Tax Court of Canada Rules (General Procedure): Views of the Federal Court of Appeal", Bennett Jones on Tax Disputes, May 2021."Onus of Proof in Canadian Tax Litigation: Is There Uncertainty and Confusion in the Law?” (Tax Disputes Publication, January 2021).
  • "Summary Judgment at the Tax Court of Canada: Rule 170.1 of the Tax Court of Canada Rules (General Procedure)" (Tax Disputes Publication, November 2020).
  • "Section 160 of the Canadian Income Tax Act: Vicarious Liability for Unpaid Taxes and the "Adequate Consideration" Defence" (Tax Disputes Publication, March 2021).
  • "Rules of Reassessment: First Order Issued Under the Time Limits and Other Periods Act (COVID-19)" (blog post, September 28, 2020).
  • "The Canada Revenue Agency's Power to Recover Excessive Refunds", Bennett Jones on Tax Disputes, September 2020. "Working From Home During a Pandemic—The Expense Conundrum" (blog post, June 19, 2020).
  • "Derivative Assessments: Challenging the Underlying Liability" (Tax Disputes Publication, May 2020).
  • "Tax Disputes in Past Economic Downturns, Will History Repeat Itself?" (Tax Disputes Publication, May 2020).
  • "Participant Expert Evidence in Tax Litigation Proceedings" (Tax Disputes Publication, April 2020).
Contributor to:
  • "Alberta Business Law Practice Manual", Legal Education Society of Alberta, July 2021.
  • "Inbound Investment in Canadian Oil and Gas Royalties", Resource Sector Taxation, Federated Press, May 2020.
  • "Professional Partnerships – Tips and Traps", British Columbia Tax Conference, September 2019.
Back to Our Team
Carscallen LLP is proud to represent clients across Alberta and beyond. If you are in need of customized legal solutions, please reach out to us for a consultation.

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    Disclaimer: Please note a lawyer and client relationship is not established until a conflict check has been conducted and a retainer agreement has been signed.