CBA Tax Law for Lawyers Conference

May 28 - June 2, 2023

Speakers

R. Daren Baxter, K.C.

R. Daren Baxter, K.C.

McInnes Cooper | Halifax, NS

R. Daren Baxter, K.C., TEP, is a partner in McInnes Cooper’s Halifax, NS office. Daren earned a B.Comm. from Dalhousie University, an LL.B. from Dalhousie University, and has earned his TEP professional designation (Registered Trust and Estate Practitioner) through STEP. He was called to the Bar in 1992. Daren’s practice focuses on tax and estate planning. Daren is an avid automobile enthusiast and a high-performance driving instructor for Porsche Club of America and BMW Clubs Canada.

Maureen Yvette Berry

Maureen Yvette Berry

Fasken Martineau DuMoulin LLP | Toronto, ON

Maureen Berry is a partner at Fasken Martineau DuMoulin LLP. Maureen earned a LLM and LLB from Osgoode Hall Law School at York University, and a B Comm from the University of Saskatchewan. She was called to the bar in 1992 (Ontario). Maureen’s practice is focused on wills, estate planning, domestic and international trusts, private corporation taxation, and executive compensation. She is a leading expert in the fields of tax law and estate planning, having been recognized by The Best Lawyers in Canada (2019), Chambers Global, The Canadian Legal Lexpert Directory and Who’s Who Legal (2019). Maureen has taught advanced estate planning at Osgoode Hall Law School, as well as taxation of wealth transfers, corporate tax and international tax at the University of Toronto and Western University. Maureen is the Co-Chair of STEP’s Tax Technical Committee. She is an editor of the Canadian Institute’s Personal Tax & Estate Planning Review, Federated Press’ Taxation of Executive Compensation and Retirement and is a contributing author to Widdifield on Executors and Trustees and Practical Law Canada - Taxation of Corporations and their Shareholders.

Elizabeth H. Boyd

Elizabeth H. Boyd

Blake, Cassels & Graydon LLP | Toronto, ON

Elizabeth Boyd is a partner at Blakes in the Pensions, Benefits & Executive Compensation Group. Elizabeth is involved in all aspects of the taxation, design, implementation, administration and termination of pension, other employee benefit, stock option, share purchase, profit sharing and executive compensation arrangements, including compliance with tax, pension investment and other regulatory requirements. Elizabeth works with plan sponsors and administrators in the private and public sectors, as well as financial institutions and various consulting firms. She advises on pension, other benefit and equity and deferred compensation aspects of corporate transactions, and also advises plan sponsors and litigation counsel in connection with class actions and other litigation matters involving pension and benefit plans. Between 1992 and 1994, before joining Blakes, Elizabeth was a tax litigator with the federal Department of Justice in Toronto. Elizabeth has been recognized as a leading lawyer in the following publications: - Who's Who Legal: Labour, Employment & Benefits 2019 (Pension Benefits Chapter) - The Best Lawyers in Canada 2019 (Employee Benefits Law) - The Canadian Legal Lexpert Directory 2019 (Pension and Employee Benefits) - The Legal 500 Canada 2018 (Pensions) Elizabeth has written numerous articles and speaks frequently at conferences on retirement plans and executive compensation issues. She is a member of the Canadian Tax Foundation and the Financial Services Commission of Ontario Legal Advisory Committee and sits on the Ontario Provincial Judges Pension Board. She is a former member of the CAPSA Industry Advisory Group on Prudence in Funding and Investment and the Ontario Bar Association Pension and Benefits Section executive.

The Honourable Patrick Boyle

The Honourable Patrick Boyle

Acting Associate Chief Justice, Tax Court of Canada | Ottawa, ON

Patrick was appointed Judge of the Tax Court of Canada in 2007 and presides in English and French cases. He is a member of the Court’s Rules Committee and chaired its Judicial Education Committee. In 2014, Justice Boyle was named by Euromoney's International Tax Review as one of the 25 most influential people in the tax world. Patrick was appointed Acting Associate Chief Justice of the Court in 2022.

Justice Boyle was born in Victoria, B.C., and has lived in Ottawa, Quebec City, Chicago and Washington DC.  He did his undergraduate studies in Chemical Engineering at University of Ottawa. He obtained his Common Law degree at Osgoode Hall Law School (LL.B./JD 1980), and his Civil Law degree in French at University of Ottawa (LL.L summa cum laude, 2011). He was called to the Bar of Ontario in 1982 after articling at Gowling & Henderson in Ottawa.

Patrick was Associate and Partner at Fraser Milner Casgrain LLP (now Dentons LLP) in Toronto from 1982 to 2007, and seconded to the Federal Departments of Justice and Finance from 2000 to 2002. At the time of his appointment, he was Vice-Chair of the CBA's National Tax Law Section, Vice-Chair of the CBA-CICA Joint Committee on Taxation, and on the Editorial Board of CCH's Canadian Tax Reporter.

Prior to his appointment, Patrick taught Advanced Tax at University of Windsor Law School, served as Special Advisor on Tax Policy to Department of Finance, and was member of the CRA's GAAR Committee and its Transfer Pricing Review Committee. Patrick was Governor of a University College, and he volunteered in a general counsel role to one of Canada's largest charities. He has presented at numerous Canadian and international tax conferences (including conferences sponsored by the Canadian Tax Foundation, Association de Planification Fiscale et Financière, Tax Executives Institute, Canadian Bar Association, International Bar Association & International Association of Tax Judges). Patrick is pleased to have had a long history with Tax Law For Lawyers dating back to its introduction in the 1990s.

Mark D. Brender

Mark D. Brender

Osler, Hoskin & Harcourt LLP | Montréal, QC

Mark is a tax partner and leads Osler's tax group in Montreal. He is the immediate past Chair of the Canadian Tax Foundation having occupied the office of chair of the Board of Governors of the CTF in 2019. Mark is also co-editor of the Corporate Tax Planning feature of the Canadian Tax Journal published by the CTF. Furthermore, he has been recognized as an Academician by The International Academy of Estate and Trust Law. Mark frequently advises on some of the most important business transactions and critical tax disputes. His practice is broad based, focusing on domestic and international tax-planning, cross-border and domestic mergers and acquisitions, corporate reorganizations, financings and tax dispute resolution. Mark has extensive experience in advising Canadian and foreign multi-national corporations, private equity funds, venture capital funds and privately owned businesses. Mark also has significant expertise in advising private family enterprises and family offices on succession and estate planning. Mark is recognized as one of Canada's preeminent tax lawyers. He is consistently recognized as a leading lawyer in Chambers Global for both corporate tax and private client work, Lexpert, The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada and The Lexpert Guide to Leading US/Canada Cross- Border Corporate Lawyers in Canada, International Who's Who of Corporate Tax Lawyers, Who's Who Legal: Thought Leaders - Private Client 2021, Best Lawyers in Canada for Corporate Tax, Trusts & Estates, among others. Mark was named "Lawyer of the Year" for 2019 by Best Lawyers in Canada. Mark is a frequent speaker and author having published numerous papers on a range of topics including corporate tax, tax litigation and estate planning. Mark has the distinction of being awarded the Douglas J Sherbaniuk distinguished writing award for his paper "Subsection 55(2): Then and Now" delivered at the 2012 annual CTF conference. He is also currently editor-in-chief of the Corporate Groups & Structures Journal and is an editor of the Personal Tax and Estate Planning Journal, both published by Thomson Reuters.

Catherine Brown

Catherine Brown

Faculty of Law, University of Calgary | Calgary, AB

Catherine Brown is a professor at the Faculty of Law, University of Calgary where she teaches in the areas of tax, trade and business planning. She has travelled extensively in pursuit of these interests and served as a Visiting Professor at the Faculty of Law, University of Toronto, at the Institute of Southeast Asian Studies (Singapore), as a Fulbright Fellow and Visiting Professor at Stanford University, and as a Visiting Scholar at UCLA Law School. In 1999 she was appointed to the Indicative List for Canada to the Dispute Resolution Body of the World Trade Organization and to the International Tax Advisory Committee to the Canada Customs & Revenue Agency. She is a member of the Ontario and Alberta Bars and a past Governor of the Canadian Tax Foundation. In 2011 she was the recipient of The Law Society of Alberta and the Canadian Bar Association-Award for Distinguished Service in Legal Scholarship, has twice received the Widdifield Award for her contributions to estate planning and in 2014 was awarded the Doug Sherbaniuk Award for Distinguished Writing by the Canadian Tax Foundation. In 2016 she was appointed to the Canada Revenue Agency Offshore Advisory Compliance Committee (OCAC) and to the Public Policy Committee of STEP Canada. In 2017 she received the Canadian Tax Foundation Lifetime Achievement Award. In 2018 she was named to the NAFTA Chapter 19 Roster.

Colin Campbell

Colin Campbell

University of Western Ontario, Faculty of Law | London, ON

Colin Campbell, an Associate Professor of Law at Western University and formerly a senior tax partner at the Toronto office of Davies Ward Phillips & Vineberg LLP received his B.A. in 1966 from the University of Toronto, his M.Sc. from the London School of Economics and Political Science in 1967, his Ph.D. in 1975 from the University of Toronto and his LL.B. from the University of Western Ontario in 1980. Colin formerly taught political science at Mount Allison University.

Colin's practice included international tax, trusts, mergers and acquisitions, public securities offerings and restructurings and acting for private family enterprises in domestic and international trust matters, appearing before trial and appellate courts on income tax matters and representing taxpayers with federal and provincial tax authorities.

Colin is the author of Administration of Income Tax 2019 (Thomson Reuters, 2019) , a co-author of Taxation of Corporate Reorganizations (Thomson Reuters, 3rd edition,2019), a contributing author to Arnold et al., Timing and Income Taxation (Canadian Tax Foundation, 2015) and a contributing editor to the Canada Valuation Service and has written or co-written several articles on Canadian tax history.  He is the author (with William Christian) of Parties, Leaders and Ideologies in Canada and the Canadian editions of Political Ideologies and the Democratic Ideal, was one of the Canadian reporters for the 2009 IFA Congress and is the Chair of the CRA Offshore Compliance Advisory Committee.

Brian R. Carr

Brian R. Carr

Thorsteinssons LLP | Toronto, ON

BRIAN R. CARR, LLB is of Counsel in Toronto with Thorsteinssons LLP, a boutique law firm with offices in Toronto and Vancouver. He holds a B.Sc. (1970) and an LL.B. (1973) from the University of Toronto. Mr. Carr is a former Chair of the Canadian Tax Foundation, a Past-Chair of the National Taxation Law Section of the Canadian Bar Association and former Co-Chair and Member of the CBA/CICA Joint Committee on Taxation. He is a Past-Chair of the legislative subcommittee of the Taxation Section of the Ontario Bar Association. He is currently Co-Chair of the Canadian Bar Association programme "Tax Law For Lawyers", an educational programme designed for tax lawyers in the first three years of practice. He is an editor of the Canadian Tax Journal. Mr. Carr has served as contributing editor to Ward's Tax Law and Planning (1983-95) and as assistant editor of the Canadian Petroleum Tax Journal (1988-96). He is the author of "Taxation of Resource Industries" (Carswell, 1987), the co-author and a co-Editor-in-Chief (with Torran Jolly of KPMG LLP in Calgary) of Canadian Resource Taxation" (a loose-leaf service first published by Carswell in 1996) and co-author with C. Anne Calverley, formerly with Dentons LLP in Calgary, of Introduction to Resource Taxation in Canada (Carswell, 2014). Mr. Carr has written several articles published in the Canadian Tax Journal, the Corporate Management Tax Conference Reports, the Canadian Tax Foundation Conference Reports and the Canadian Petroleum Tax Journal. In 1996, he was co-winner of the Canadian Tax Foundation's Douglas J. Sherbaniuk Distinguished Writing Award as co-author of "Today's Butterfly," published in the Foundation's 1994 Conference Report. In 2012, he was awarded the Queen Elizabeth II Diamond Jubilee Medal for service to the Canadian Tax Foundation. In 2016, he was awarded the inaugural Award of Excellence by the Tax Section of the Canadian Bar Association of Ontario and a Lifetime Achievement Award by the Canadian Tax Foundation.

Don Cherniawsky, K.C., FCA-CPA

Don Cherniawsky, K.C., FCA-CPA

Felesky Flynn LLP | Edmonton, AB

With over 30 years of tax law experience, Don is skilled at creative problem solving and tax planning for owner-managed businesses. He also has extensive expertise in dispute resolution and litigation for income tax, GST and customs. Don has been a Chartered Accountant (now CPA) since 1981 and a lawyer since 1988. Don has been recognized by The Best Lawyers in Canada as Lawyer of Year for his work in Tax Law in both 2019 and 2021. He was appointed King's Counsel in 2008 and also focuses on tax planning for private corporations and family farm organizations. He often lectures for CPA Alberta, CPA Saskatchewan and the Canadian Bar Association. He has published a variety of papers on corporate tax, GST, estate planning and international tax. Don was the GST and Income Tax Advisor for the Edmonton 2001 World Championships in Athletics, was a minor hockey coach and is an active long distance runner.

Pamela Cross

Pamela Cross

Borden Ladner Gervais LLP | Ottawa, ON

Pamela is a tax partner in the Ottawa office of Borden Ladner Gervais LLP and a member of the Firm’s Partnership Board. Her practice encompasses taxation, estate and trust planning. She regularly advises tax-exempt organizations (including charities, not-for-profit organizations and municipal corporations) on the tax implications of their transactions and activities. She also provides tax advice in connection with employee compensation matters and has a subspecialty in the taxation of pensions and tax-exempt registered plans (RRSPs/RRIFs, TFSAs, RESPs and RDSPs). Pamela has been qualified as an expert before the Ontario Superior Court of Justice, providing expert testimony with respect to tax matters. She speaks regularly at national and international conferences for leading organizations including the CTF, STEP, CALU, LegalWeek, Academy of Estates and Trust Law.

Wendi Crowe

Wendi Crowe

Miller Thomson LLP | Edmonton, AB

Wendi is one of Canada’s leading advisors to private businesses and high net worth individuals.  Her practice focuses on tax, business succession planning, trusts and estate planning. She guides entrepreneurs in transitioning their business to a new owner, to key employees or to family members. Wendi’s clients include private and family enterprises, large and small, ranging from professional service firms to construction, manufacturing and technology companies. Wendi also has extensive experience in probate and estate administration. Wendi advises clients at all stages of the business life cycle, including incorporation and initial ownership structure, partnership and shareholder agreements, compensation issues such as employee profit-sharing plans and stock options, acquisitions and divestitures, estate freezes and wealth preservation. She prepares trusts, wills, powers of attorney and personal (health care) directives. She advises on owning US property and planning for US citizens and US beneficiaries. Her approach is practical and multifaceted, addressing operational, regulatory, tax, succession and family issues. Wendi led Miller Thomson’s national Private Client Services Group, one of the largest and most prominent in the country, for many years.

David G. Duff

David G. Duff

Peter A. Allard School of Law, The University of British Columbia | Vancouver, BC

David G. Duff is Professor of Law and Director of the Tax LLM program at the Peter A. Allard School of Law at the University of British Columbia, where he teaches and writes in the areas of areas of tax law and policy, corporate and international taxation, environmental taxation and distributive justice. Professor Duff has published numerous articles on tax law and policy, is the primary author Canadian Income Tax Law (6th ed., 2018) and The Taxation of Business Organizations in Canada (2nd ed., 2019). He has written several articles on tax avoidance and the interpretation of tax legislation and tax treaties, and was cited extensively by the Supreme Court of Canada in its decision on the Canadian General Anti-Avoidance Rule (GAAR) in Copthorne Holdings Ltd. v. Canada, 2011 SCC 63.

Amanda Heale

Amanda Heale

Osler, Hoskin & Harcourt LLP | Toronto, ON

Amanda’s tax advisory practice focuses on tax controversy and litigation, international tax and transfer pricing. Amanda has been involved in some of Canada’s most significant tax disputes, including the first and only transfer pricing case heard by the Supreme Court of Canada (Canada v. GlaxoSmithKline Inc., 2012 SCC 52). At the University of Toronto, Amanda is an adjunct professor at the Faculty of Law, teaching International Tax. She also teaches at the annual CBA Tax Law for Lawyers Conference, and is a member of the CPA-CBA Joint Committee on Taxation. In 2004-2005, Amanda was a law clerk to the Honourable Morris J. Fish of the Supreme Court of Canada.

Maria Elena Hoffstein

Maria Elena Hoffstein

Miller Thomson LLP | Toronto, ON

M. Elena Hoffstein, FEA, has a practice focused in all areas of estate planning, family business succession planning, corporate reorganization both pre and post mortem planning. She also advises on cross border and international matters, will, trusts and marriage contracts. Elena is also a recognized leader in charity law advising both charities and donors on effective legislative, tax and regulatory matters and on tax effective charitable gifting. Elena frequently advises clients on family business succession and planning, corporate reorganizations. Having regards to different legal and tax regimes, Elena ensures that multijurisdictional property and family business interests are protected. Representing clients in both contentious and non-contentious estate litigation matters, Elena assists with will challenges, mental capacity matters, applications for advice, direction of the court and the passing of fiduciary accounts. Elena is recognized as a leading expert in charity and not for profit law. In Elena’s charity law practice, she advises charity clients on legislative, tax and regulatory matters and provides proactive advice to both charities and donors on tax effective charitable gifting. In recognition of her leadership and career contributions, Elena received the Ontario Bar Association’s “Award of Excellence in Trusts and Estates.” She is also a recipient of Lexpert’s “Zenith Award” and has earned the preeminent “AV” ranking in Martindale-Hubbell’s PeerReview Ratings. She is a frequent speaker at the Canadian Tax Foundation and Ontario Tax Foundation, Society of Trusts and Estates Practitioners conferences, the Law Society of Ontario, The Ontario Bar Association and Canadian Association of Gift Planners. She is a coauthor of Charity Law in Canada and co- editor of Charities Legislation and Commentary and Charity Law in Canada & The Trusts chapter of Habbury.  

Joan E. Jung

Joan E. Jung

Minden Gross LLP | Toronto, ON

Joan E. Jung is the senior tax partner and Chair of the firm’s Tax and Succession Planning Group. Joan is a tax lawyer with particular expertise in corporate tax planning for private enterprise, personal tax planning and trust taxation. She has extensive experience in business succession planning, family trusts and reorganizations and mergers. She regularly advises private clients on structuring investments, both domestic and international.

Joan is an active member in a number of tax and estate planning professional associations. She is a regular presenter at conferences of the Canadian Tax Foundation; Law Society of Ontario and Society of Trust and Estate Practitioners (STEP), where she is the co-chair of the Programming Committee of the Toronto Branch of STEP Canada. She was formerly a member of the Executive Committee of the Board of Governors of the Canadian Tax Foundation and is a member of the Program Committee for the Annual Conference. Joan is currently the content editor of Tax for the Owner-Manager, published quarterly by the Canadian Tax Foundation.

Joan is a prolific author. Her writing has been published in TaxFind and Tax for the Owner Manager (Canadian Tax Foundation), and STEP Inside. She is a Contributing Editor to Personal Tax and Estate Planning, published by Thomson Reuters.

Ed Kroft, K.C.

Ed Kroft, K.C.

Bennett Jones LLP | Vancouver, BC

Ed Kroft, K.C., CPA (Hon.), FRPSC represents clients in domestic and international matters including transfer pricing, treaty interpretation and tax avoidance. Ed practices in our Vancouver, Toronto and Calgary offices and regularly appears for clients before various Canadian courts, including the Supreme Court of Canada, the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal and the Supreme Court of British Columbia. Ed is recognized as a leading lawyer in directories such as Chambers Global, Chambers Canada, and Lexpert’s recent Canadian, US/Canada Cross-Border and Corporate Tax guides. Ed was a member of the Rules Committee of the Tax Court of Canada for many years, and is currently a member of the Federal Courts Bench and Bar Committee. Ed has received numerous awards including the Canadian Tax Foundation’s Lifetime Contribution Award in 2016. For several years, Ed has taught tax courses at the Canadian Institute of Chartered Accountants, the Institute of Chartered Accountants of British Columbia, the Certified General Accountants Association of British Columbia and the University of British Columbia Law School. Since 2008, he has been the course director of tax administration and litigation for the Osgoode Hall Law School LL.M. program. Ed is also Chair, Tax Litigation Practice Group, The Advocates’ Society.  

Richard Lewin

Richard Lewin

Wildeboer Dellelce LLP | Toronto, ON

Richard practises exclusively in the area of taxation with primary emphasis on the taxation of corporate reorganizations, mergers and acquisitions, and corporate finance, both for public and private corporations. In addition, Richard is a regular advisor to individuals and private enterprises with respect to estate planning matters and to the intergenerational transfer of an operating business. He has advised private equity and venture capital groups throughout his career.

Richard has written extensively on various income tax matters and has spoken frequently at numerous tax-related conferences and seminars, including those of the Canadian Tax Foundation and those sponsored by professional conference organizations. He recently contributed a chapter on the tax aspects pertaining to cultural property in Art Law: Cases and Controversies. He has previously lectured on behalf of the Canadian Institute of chartered Accountants as well as the graduate Diploma in Taxation program at McGill University. Richard has lectured at the Canadian Bar Association Tax Law for Lawyers Program since its inception. He is a contributing editor to International Tax, published by CCH.

Geneviève Céline Lille

Geneviève Céline Lille

DLA Piper (Canada) LLP | Toronto, ON

Geneviève was called to the Bar of the province of Quebec in 1999 and to the bar in Ontario in 2001. She has a bachelor of civil law degree (BCL) and a LLB from McGill University (1998) and a LLM from Osgoode Law School (2009). Geneviève advises Canadian domestic and multinational clients on all aspects of Canadian corporate tax, including mergers and acquisitions, financings, corporate reorganizations and investment structures and is a recognized expert on Canadian partnership taxation. She also assists clients in their dealings with the Canadian federal and provincial tax authorities. Geneviève co-authored the 6th and 7th editions of Understanding the Taxation of Partnerships published by Wolters Kluwer and is a frequent speaker on taxation matters and an author and contributor to various tax publications. She is a recipient of the Canadian Tax Foundation's Douglas J. Sherbaniuk Distinguished Writing Award.

Professor Geoffrey Loomer

Professor Geoffrey Loomer

University of Victoria | Victoria, BC

Geoff Loomer is an Associate Professor and the Associate Dean, Administration & Research at the University of Victoria Faculty of Law. Most of his research and teaching has focused on comparative and international taxation, corporate taxation, and the connections between tax evasion, tax avoidance, and tax administration. He was a member of the Schulich School of Law at Dalhousie from 2009 through 2018. He completed his B.Sc. (Economics) at UVic, his LL.B. at UBC, and his B.C.L. and D.Phil. at Oxford University, focusing on corporate and international taxation. Prior to his graduate studies, he practised in the tax group of McCarthy Tétrault LLP from 2001 to 2006.

Geoff is a member of the Canadian Tax Foundation and a Research Fellow with the Oxford University Centre for Business Taxation. He received the Dalhousie Law Students’ Society & Alumni Association Award for Excellence in Teaching in 2013 and the UVic Law Students’ Society Terry J. Wuester Award in 2020, 2021, and 2022.

John G. Lorito

John G. Lorito

Stikeman Elliott LLP | Toronto, ON

John Lorito is a partner and Head of the Tax Group in the Toronto office. His practice focuses on general income tax, with particular emphasis on corporate reorganizations, mergers and acquisitions, investment funds, REITs and international tax planning. He has also acted as counsel on federal and provincial income tax appeals before the Federal Court of Appeal and the Ontario Court (General Division). John was previously an adjunct professor teaching Corporate Tax at the University of Toronto and a lecturer teaching the Advanced Tax Planning course at Western University. He has been a seminar leader in the Business Law Section of the Ontario Bar Admission course and In-Depth Tax course of the Canadian Institute of Chartered Accountants (CICA). He has served on the faculty of the Customs Duty and International Trade Course sponsored by the CICA and the Canadian Importers Association and on the Advisory Committee for the CICA's annual symposium. John is a member of the Canadian Bar Association (Taxation Law Section), Canadian Tax Foundation, American Bar Association and International Fiscal Association. He is a former member of the Canadian Institute of Chartered Accountants/Canadian Bar Association Joint Committee on Taxation and the Insurance Bureau of Canada's Tax Panel.

Martha MacDonald

Martha MacDonald

Torys LLP | Toronto, ON

Martha leads Torys’ Tax Controversy and Litigation Practice, and practises tax litigation before trial and appellate courts, as well as dispute resolution with the Canada Revenue Agency and provincial tax authorities.

Martha brings extensive knowledge and experience to a wide range of tax issues, including transfer pricing, tax avoidance, foreign tax credits, residence for tax purposes, taxable employment benefits, and goods and services tax/harmonized sales tax. She also regularly advises clients on a variety of administrative and procedural matters.

Patrick J. McCay

Patrick J. McCay

McCarthy Tétrault LLP | Toronto, ON

Patrick McCay is a partner in the Toronto office and specializes in tax law. Patrick's practice focuses on the tax elements of corporate and commercial transactions, with particular emphasis on mergers and acquisitions, corporate finance, reorganizations, structured finance and other capital markets transactions. Patrick also represents clients in significant transfer pricing matters and in disputes with tax authorities. Patrick has a wealth of experience in acting for dealers and issuers in corporate finance and other capital markets transactions. He has lectured in tax law at the University of Western Ontario. He speaks on tax matters for the Canadian Tax Foundation; the Ontario Bar Association, the American Bar Association and at other forums. He is recognized as a leading tax lawyer by Chambers and Lexpert.

Mark Meredith

Mark Meredith

Clark Wilson LLP | Vancouver, BC

Mark is a tax partner with Clark Wilson LLP in Vancouver, having previously practiced first with Oslers in Toronto (1985-1997) and then KPMG in Vancouver (1997-2019).  He attended the University of Western Ontario (now Western University) (BA Philosophy 1979, MA Philosophy 1980), and the University of Toronto Faculty of Law (LL.B. 1983), and was called to the Ontario Bar in 1985 (withdrawn 2013) and the British Columbia Bar in 1998.  Mark's practice is divided between tax planning and dispute resolution.  Mark is a frequent author and speaker for the Canadian Tax Foundation and other organizations, including annually for the CBA Tax Law for Lawyers conference.

W. Jack Millar

W. Jack Millar

Millar Kreklewetz LLP | Toronto, ON

Jack Millar is the Senior Partner at the law firm of Millar Kreklewetz LLP. He received his J.D. from the University of Toronto and his LL.M. from Osgoode Hall Law School. He is a recipient of The Queen's Diamond Jubilee Medal, which honours significant contributions and achievements by Canadians. His practice is primarily focused on commodity taxation, customs and related cross-border matters and includes the GST, HST, federal and provincial excise taxes and duties, provincial taxes including PST and EHT, environmental levies, customs valuation, tariff classification, rules of origin, AMPS penalties and seizures, anti-dumping, Import/Export Compliance Reviews, and NAFTA-related matters. Jack assists clients from start-up companies to Fortune 500 corporations with cross-border tax, customs and corporate structuring, planning, compliance, representations, voluntary disclosures, dispute resolution and administrative appeals. Jack has been retained as an expert witness in commodity tax litigation and has extensive experience as counsel before the Tax Court of Canada, the Canadian International Trade Tribunal, the Federal Court and the Federal Court of Appeal and the provincial Trial and Appeal Courts. Jack has served on Bench and Bar Committees for both the CITT and the Tax Court of Canada. Jack is a Canadian representative on the Bi-National Panel Roster of the North American Free Trade Agreement (NAFTA). Jack has acted as a consultant to the Department of Finance, the Department of National Revenue, the Office of the Auditor General and the Governments of Ontario and British Columbia on numerous commodity tax and customs matters and has appeared before the Legislative and the Finance Committees of the House of Commons and the Senate on proposed tax and customs legislation. Jack has served on various Department of Finance and Revenue Canada Committees dealing with the GST legislation, its implementation and administration, the establishment of the Canada Customs and Revenue Agency and the Appeals Advisory Committee. Jack has also served as a member of the Ontario Small Business Tax Administration Advisory Committee and several Advisory Committees to the Minister of National Revenue, including as Advisor to the CRA GST/HST Rulings White Paper. Jack was selected as Best Lawyers' "Lawyer of the Year" Toronto International Trade and Finance Law, and is listed in the Canadian Who's Who, the International Who's Who of Professionals and has been rated as one of the Leading Lawyers in American Lawyer's "The Top 500 Canadian Lawyers", a "Leading Advisor 100 - Tax Law: Canada" by Finance Monthly, a Leading Practitioner in the LEXPERT Canadian Legal Directory and a "Leading Lawyer: Tax Law" by Law Day and "Top Lawyer" by The Global Directory of Who's Who. Jack has written and spoken extensively in the commodity tax and customs areas. He is on the Editorial Board of the Canadian Tax Journal and was a founding Editor of the Sales and Use Tax Journal. He is a past Editor of the GST & Commodity Tax Newsletter and the Canada GST Service. He is the GST Lecturer at the CBA Tax Law for Lawyers Program and was a special lecturer on commodity tax matters at the University of Waterloo, Master of Taxation Programme. He has spoken at the Canadian Tax Foundation, the Tax Executives Institute, the Canadian Association of Importers and Exporters, the CPA Commodity Tax Symposium and the Harvard International Tax Program, and has appeared on CBC Newsworld, The Journal and Law-Line. Jack is a past Governor of the Canadian Tax Foundation and past Chair of the Canadian Bar Association, National Commodity Tax, Customs and Trade Section. He is a Director of the Canadian Direct Sellers Association, a founding member of the GST/HST Leaders' Forum and past Chair of the Tax Committee of the Metropolitan Toronto Board of Trade.

Jeffrey Ryan Oldewening

Jeffrey Ryan Oldewening

McCarthy Tétrault LLP | Toronto, ON

Jeff is a Partner in the Firm’s National Tax Group in Toronto with a practice focusing on domestic and cross-border mergers & acquisitions and reorganizations. He develops success-driven tax planning structures. Jeff is an experienced senior tax practitioner, renowned for developing innovative tax planning structures for multi-nationals and Canada’s leading financial institutions. He has extensive experience guiding clients, including a variety of pension plans, through complex domestic and cross-border M&A transactions, reorganizations and investments. He is one of the leading tax advisors in Canada in the area of corporate reorganizations and butterfly transactions. Jeff frequently acts for clients across a range of industry groups. Jeff teaches butterfly transactions at the Tax Law for Lawyers course and, for several years, lectured on capital gains stripping and divisive reorganizations at the In-Depth Tax Course for CPA Canada. He is a member of the editorial board for the International Tax Planning journal, and a contributor to the Canadian Tax Journal. 

Deen C. Olsen

Deen C. Olsen

Department of Justice Canada - Assistant Deputy Attorney General's Office | Ottawa, ON

Deen Olsen is General Counsel to the office of the ADM, Tax Law Services, Justice. In that role, she advises Justice, the CRA and Finance on complex income tax issues as well as litigates cases at the appellate level. Deen has represented private and public sector clients and has appeared before the Supreme Court, the Court of Appeal and the Tax Court, as well as the superior courts in the province of Ontario.Deen presently co-ordinates, within the Department of Justice, all tax avoidance litigation. She is also the Justice member of the GAAR Committee Deen has been a frequent speaker and prepared a number of presentations to the Canadian Tax Foundation, the Judicial Institute of Higher Learning, the American Bar Association, the Tax Executive Institute, the Canadian Bar Association and has been a Visiting Professor, Income Tax Law, University of Ottawa Law School.

Fred Purkey

Fred Purkey

McCarthy Tétrault LLP | Montréal, QC

Fred is a partner and is McCarthy’s National Tax Group Administrative Lead, based in Montréal. With over 25 years of experience, Fred advises on income tax issues relating to mergers and acquisitions of public and private corporations, corporate reorganizations, real estate investment trusts, pension funds, financing structures, and private equity funds. He acts for large domestic and international commercial real estate entities with holdings in Québec and elsewhere in Canada. He also advises on goods and services tax matters as they apply to real estate transactions and asset acquisitions, and on employee compensation arrangements such as stock options, restricted share unit (RSU), performance share unit (PSU), and deferred share unit (DSU) plans.

He is listed in Best Lawyers in Canada - Leading lawyer in the area of Tax Law, Lexology - Legal Influencers Corporate РCanada, and in the Canadian Legal Lexpert Directory for Tax. Fred writes widely on tax issues: he is the author of the Canada chapter of the Bloomberg Tax Research VAT Navigator, and has been published in the Canadian Tax Foundation - Conference Report, APFF Colloque, APFF Strat̬ge, APFF Revue, Tax Notes International, CCH Canadian Limited, CCH Tax Topics, CCH Quebec Tax Reporter, Thomson Reuters Corporate Structures & Groups, Thomson Reuters - Canadian Federal Budget, Thomson Reuters - Tax Times, and CCH The Estate Planner. Fred has also served as editor for Thomson Reuters GST & Commodity Tax, Personal Tax, Estate Planning, Taxation of Executive Compensation and Retirement, and Resource Sector Taxation journals.

He also lends his expertise to panels at national and international tax conferences, including recently at the joint TEI/IFA conference in Los Angeles, the Canadian Tax Foundation annual conference, Federated Press (including the conferences Tax Planning for the Wealth Family, Tax Planning for Real Estate Transactions, Taxation of Corporate Reorganization, and Asset Protection), STEP, and the Association de planification fiscale et financière - Collection - Impôt et taxes. He has lectured on taxation at McGill University Faculty of Law (most recently in 2022), and on the taxation of real estate in the McGill University Graduate Diploma in Taxation program.

He is a Trust and Estate Practitioner (TEP), received his Juris Doctor (JD) and Bachelor of Civil Law (BCL) degrees from McGill University in 1996, a BA from Acadia University in 1988, and an MA from Yonsei University (Korea) in 1990. Fred was called to the bar in Québec in 1998, and in Ontario in 2021.

Robert Raizenne

Robert Raizenne

Osler, Hoskin & Harcourt LLP | Montréal, QC

Robert Raizenne has extensive experience in a wide variety of transactions and tax planning matters, including cross-border and domestic mergers and acquisitions, corporate reorganizations and restructurings, corporate finance, international tax and trusts. He is also an experienced tax litigator. Robert is an adjunct professor of tax law at McGill University's Faculty of Law and the Faculty of Law at the University of Toronto and a sought-after speaker and writer on tax topics. He has spoken frequently at the Canadian Tax Foundation's Annual Conference, the Annual Conference of the Canadian Branch of the International Fiscal Association and many other professional venues.

The Honourable Marshall E. Rothstein, C.C., K.C.

The Honourable Marshall E. Rothstein, C.C., K.C.

Osler, Hoskin & Harcourt LLP | Vancouver, BC

Marshall Rothstein attended the University of Manitoba where he earned a B. Com. in 1962 and an LL.B. in 1966. He practiced law with Thorvaldson, Eggertson, Saunders and Mauro and then with Aikins, MacAulay & Thorvaldson where he was a partner and a member and periodic Chairman of the Management Committee/Executive Board. He was appointed King's Counsel in 1979. He also served as an adjudicator under the Manitoba Human Rights Act and as a member of the Canadian Human Rights Tribunal. He appeared before federal and Manitoba administrative tribunals and all levels of courts. He also served as an arbitrator in commercial disputes. Mr. Rothstein taught transportation law and contract law at the University of Manitoba and was a Bar Admission Course lecturer for the Law Society of Manitoba. He was a member of numerous committees and Task Forces, primarily in the transportation sector. Mr. Rothstein was appointed to the Federal Court – Trial Division on June 24, 1992 and elevated to the Court of Appeal on January 21, 1999. In 2005 he served as a member of a NAFTA panel involving softwood lumber. He was appointed to the Supreme Court of Canada on March 1, 2006 and he retired on August 31, 2015. He was an associate counsel at the litigation boutique firm of Hunter Litigation Chambers in Vancouver from December 2015 to May 2017, before joined the national firm of Osler, Hoskin & Harcourt, LLP in May 2017 as a partner. Mr. Rothstein was also appointed a Companion of the Order of Canada on June 30, 2017.

Carrie Smit

Carrie Smit

Goodmans LLP | Toronto, ON

Carrie Smit is a partner and heads the Tax Group at Goodmans. Her practice encompasses all aspects of income taxation that arise in corporate/commercial transactions, including cross-border mergers, corporate reorganizations, domestic/international debt financings, debt restructurings and private equity investments. Carrie has spoken at numerous tax conferences and has written papers on various income tax matters. She is on the executive of the Joint Committee on Taxation and is a member of the Council of IFA Canada. She is a former Governor and Executive Committee member of the Canadian Tax Foundation.

Christopher J. Steeves

Christopher J. Steeves

Fasken | Toronto, ON

Christopher Steeves is the Leader of Fasken's Tax practice group. Christopher has extensive experience in corporate restructurings and acquisitions involving Canadian businesses. He advises clients on the income tax aspects of complex domestic and cross-border financings, and financial instruments including derivatives, securities lending and collective investment funds. Christopher also has expertise with respect to transfer pricing and the successful resolution of disputes with Canadian tax authorities. Christopher provides sophisticated tax advice in a practical manner. He often works with his clients and their advisors outside Canada to develop innovative, tax-efficient means of accomplishing cross-border business objectives. Christopher regularly speaks at industry conferences and seminars. He has been an instructorfor the Canadian Bar Association's course Tax Law for Lawyers, "Cross-Border Tax Issues" since 2006, and taught a course on "Transfer Pricing" for the Institute of Chartered Accountants of Ontario. He is also a former instructor of the Faculty of Law at the University of Windsor (1999-2003).

Paul Stepak

Paul Stepak

Blake, Cassels & Graydon LLP | Toronto, ON

Paul is the National Practice Group Leader for the top-tier Blakes Tax group. Paul practises primarily in the areas of corporate and partnership income taxation. He advises on domestic and cross-border income tax planning, including public and private mergers and acquisitions, private equity investments, corporate reorganizations, financings, capital markets transactions and the taxation of mutual funds, partnerships and other investment vehicles. Cross-border inbound structuring is a significant component of Paul's practice.

Paul also has experience assisting clients with the resolution of Canadian federal and provincial tax audits and appeals at all stages.

Jeffrey C. Trossman

Jeffrey C. Trossman

Blake, Cassels & Graydon LLP | Toronto, ON

Senior counsel at Blake, Cassels & Graydon LLP.

Jeffrey provides strategic advice on domestic and cross-border transactions, and also assists clients in managing tax audits and resolving tax disputes.

Jeffrey is a past Chair of the National Taxation Section of the Canadian Bar Association and a past Co-Chair of the Joint Committee on Taxation of the Canadian Bar Association and Chartered Professional Accounts of Canada and is an advisor to the Board of Governors of the Canadian Tax Foundation and the editor of the publication Perspectives on Tax Law & Policy. Jeffrey is also a member of the Fiscal & Tax Competitiveness Council of the C.D. Howe Institute. Jeffrey interacts frequently with senior government officials in connection with current and proposed tax legislation and administration.

Undergraduate degree in Economics, a Masters' Degree and LL.B. at the University of Toronto (called to the Bar in 1991).

Brandon Wiener

Brandon Wiener

Thorsteinssons LLP | Toronto ON

His practice focuses on personal, corporate and trust planning for high net worth individuals, professionals, executives, owner-managers and their businesses, both domestic and international, including: corporate reorganizations; structuring of investments and businesses including professional incorporations; purchases and sales of businesses and real estate; estate planning; immigration and emigration; and non-profit organizations and charities including private foundations.

Brandon also advises investment funds and their managers and advisors in connection with structuring and other fund-related tax issues.

Having a strong background in tax litigation, Brandon also assists and represents clients in their dealings with the taxation authorities in the context of an audit or assessment or voluntary disclosure.

Brandon is also a member of the firm’s Management Committee and co–chair of the firm’s Recruitment Committee.

Matthew G. Williams

Matthew G. Williams

Thorsteinssons LLP | Toronto, ON

Matthew’s practice focuses on all aspects of taxpayer representation. He has appeared before the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal, the Ontario Superior Court, the Ontario Court of Appeal, and the Supreme Court of Canada on a wide range of issues. Matthew has been recognized by Lexpert® as a Most Frequently Recommended Corporate Tax Litigator and was included in the 2021 Lexpert® Special Edition on Canada's Leading Litigation Lawyers. Matthew has been recognized as a leading tax dispute resolution lawyer in the International Tax Review, named among The Best Lawyers in Canada by Best Lawyers International (including being named Lawyer of the Year 2022 for Tax Law in Toronto, Ontario), is peer rated by Martindale-Hubbell as a “preeminent lawyer”, and is ranked by Chambers Canada and Chambers Global.

Jerald M. Wortsman

Jerald M. Wortsman

Torys LLP | Toronto, ON

Jerald is the head of the firm’s Tax Practice, and specializes in domestic and international corporate tax planning, with an emphasis on mergers and acquisitions, reorganizations and corporate finance. He has particular experience advising domestic and foreign financial institutions. Jerald has advised on a number of Canadian and cross-border acquisitions, divestitures and restructurings, and a number of inbound and outbound investments and multinational group structures. He has also advised on the structuring and issuance of various financial instruments and other capital markets activity.