expertise
year of call
- Manitoba 2021
- British Columbia 2020
- Alberta 2020
education
- 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).
- "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).
- "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.
