Eric K. Koh  

Senior Associate

Executive Summary

Eric Koh is a senior associate in the Toronto office of Borden Ladner Gervais LLP and a member of the Tax group.

Eric has worked in several areas of tax law including tax planning for the owner/manager, the structuring of cross border investments, trust planning and estate freezes, transfer pricing, corporate restructurings, withholding tax, the determination of residency, analysis of tax treaties, excise tax, and charities and not for profits. In addition, Eric has advised and represented clients in tax disputes at various stages with Canada Revenue Agency and drafted notices of objection and appeal to the Tax Court of Canada.

Eric has a working knowledge of financial instruments, capital markets and economics, and has published several articles on a range of tax issues and has been invited to speak at seminars.

Prior to his legal career, Eric worked as a financial auditor, risk management and accounting policy implementation specialist in the financial services industry in the United States, Canada and Singapore. Eric helped clients comply with financial accounting rules, evaluated the financial statement and operational impact of accounting rules relating to derivatives and other complex financial instruments and developed business process improvements. As a risk management specialist, Eric assessed the operational risk of various disparate business departments and developed solutions to identified problems.

Eric obtained his Certified Public Accountant (inactive) designation in New Jersey.

In addition to English, Eric also speaks Mandarin and Cantonese.

Representative Work

  • Advised clients on tax issues relating capital and corporate restructuring.
  • Structured and implemented tax-effective plans for corporations and individuals that involved the use of domestic and international entities.
  • Performed tax due diligence on corporate mergers and acquisitions and reviewed quantitative tax models.
  • Advised and represented clients in tax disputes with the Canada Revenue Agency and at the Tax Court of Canada.
  • Represented corporate and individual clients on voluntary disclosure and taxpayer relief applications with the Canada Revenue Agency.
  • Advised non-residents (both individuals and corporations) establishing or investing in business activities and properties in Canada.
  • Provided domestic and international trust planning and structuring for corporate and individual clients.
  • Advised shareholders of private corporations and other high net worth individual clients with respect to inter-generational wealth and estate planning.
  • Advised charitable and not-for-profit organizations on tax issues including the carrying on of business, the generation of profits, and setting up charitable or not-for-profit entities.
  • Advised corporate clients on transfer pricing submissions to and tax disputes with the Canada Revenue Agency.

Publications & Presentations

  • Author, “Derivative Still Capital After Rollover”, Canadian Tax Highlights, Volume 22, Number 9, September 2014.
  • Author, “New limitation on benefits provisions in Canada's tax treaties - A step too far?,” Lexology, July 2013.
  • Author, “Further Commentary by Canada Revenue Agency on Paragraph 149(1)(l) – Profit Motive and Distribution of Income to Members,” Lexology, February 2013.
  • Author, “Moving In and Out of Canada: Proposed Amendment to Definition of "Eligible Relocation" May Restrict Deduction for Moving Expense, “ Lexology, November 2012.
  • Author, “Timing of Income Recognition of Gains and Losses from Interest Rate Swap Contracts,” Practical International Tax Strategies, August 2012.
  • Author, “IFRS: Transitional Impact on Transfer Pricing Analysis,” Bloomberg BNA Transfer Pricing International Journal, June 2012.
  • Author, “Foreign Spin Off Transactions and Dividend in Kind - Conflicting Rulings that Reinforce an Earlier Precedent,” Lexology, September 2011.
  • Author, “Hedging for Tax Purposes – Does the Common Law Require an Underlying Transaction?,” Lexology, June 2011.
  • Author, “Imperial Tobacco Redux – An Unwelcomed Revisit to the Deductibility of Payments to Option Holders for Surrendering Stock Options in the Context of Corporate Reorganizations and Acquisitions,” Lexology, February 2011.
  • Author, “Timing of Income Recognition for Derivatives Used for Hedging – The Weakness of Mark to Market Treatment,” Federated Press, August 2010.