Our Services Section Content 1Our seasoned tax professionals can provide you with advice and assistance in domestic and international transactions. We offer specialized services in corporate tax and estate planning, advising clients in domestic and international transactions. Our Tax Group is composed of over 60 professionals across Canada, including lawyers and Chartered Accountants. The tax team works on standalone tax mandates in addition to being trusted advisors to our Corporate Commercial lawyers. Our tax lawyers have a wide breadth of experience, both domestic and international, on all areas of tax law including inbound and outbound structuring, commodity taxation, litigation, investment funds, reorganisations and restructurings, insurance taxation, employee benefits and pensions, trust and estate litigation. Members of our Tax Group have served in government and private industry tax departments, are active in numerous professional organizations including the Canadian Tax Foundation, the International Fiscal Association, Society of Trust and Estate Practitioners, regularly make submissions to government on tax laws, and write and lecture on taxation matters. Publications Section Content 2 Tax Law Bulletins "Misrepresentation of Business Expenses Exposes Taxpayer to Reassessment Beyond Normal Reassessment Period," October 2019."SLFI Group — Federal Court of Appeal confirms that funds may unbundle and outsource fund managers’ exempt financial services," September 2019."Tournier v. The Queen 2018 TCC 229," September 2019."Taxpayer Relief – T1135," September 2019."Register Before it's Too Late: New QST Registration Requirements for Non-Residents of Québec," August 2019."Husky Oil – Tax Court Reaffirms Basic Rules of a Pleading," August 2019."Mandatory Disclosure Requirement of Nominee Agreements," August 2019."Mutual Fund Trusts — Revised Proposals Relating to Allocation To Redeemers," August 2019."Upcoming Changes to the Taxation of Employee Stock Options," June 2019."Non-residents of Canada not required to disclose books and records to the CRA," May 2019."Manitoba Drops RST rate to 7%," April 2019."Advance Tax Credit Financing," April 2019."Tax Court of Canada — Experts’ Panel and “Hot Tubbing”," March 2019."Federal Budget 2019 — No Real Surprises," March 2019."GST/HST on Exports From Canada — Ships, Carriers, and Place of Delivery," March 2019."Québec’s New QST Registration Rules Target Non-Resident Online Vendors and Service Providers," February 2019."Multiple Wills," January 2019."The 2018 Federal Fall Economic Statement and the Oil and Gas Sector," December 2018."Important GST/HST Developments in Real Estate Transactions from 2018," December 2018."Canadian FATCA and CRS Compliance Updates," December 2018."Important GST/HST Developments from 2018," December 2018."Time to Act Before Year End: Corporate RDTOH Planning Opportunities," December 2018."B.C.’s New Speculation and Vacancy Tax Receives Royal Assent," November 2018."Car Dealership’s Sale of Insurance Products Held to be GST/HST Exempt ," November 2018."Supreme Court of Canada Callidus Decision Provides Certainty to CRA Deemed Trust Rules," November 2018."CRA’s Power to Compel Taxpayers to Disclose Uncertain Tax Positions Affirmed," November 2018."Supreme Court of Canada Slams the Door on CRA Challenge to Common Interest Privilege," October 2018."Taxpayer Wins Convincing Decision in Landmark Canadian Transfer Pricing Case," October 2018."Commercial Realities Shape the Interpretation of Tax Treaties," September 2018."Court Declares 10 Per Cent Limit on Political Activities by Charities Unconstitutional," August 2018."Federal Court of Appeal Confirms Tax Deductibility of Oversight Expenses in M&A Transactions," August 2018."Significant Changes to GST/HST Holding Company Rules," August 2018."Senate Passes Historic Cannabis Legislation Putting End to 95 Year Prohibition," June 2018."Senate passes Cannabis Act, but legal cannabis not a reality yet ," June 2018."Update on the Enmax Case: A “reasonable” outcome? ," May 2018."New Land Transfer Tax Regulations Enable Quarterly Reporting Periods for Certain Trust and Partnership Unit Trades," May 2018."Supreme Court of Canada to Rule on CRA Superpriorities," April 2018."Federal Court of Appeal Reaffirms the Validity of Transactional Common Interest Privilege," March 2018."Federal Budget 2018 — A Continued Focus on Fairness and the Middle Class," February 2018.""Abuse" under the GAAR Examined in Recent Federal Court of Appeal Decision ," February 2018."Federal Government Announces Greenhouse Gas Pollution Pricing Legislative and Regulatory Proposals," January 2018."Cross-Border Tax Issues: Withholding Obligations ," January 2018."Don’t Delay, Disclose Today: Substantial Changes to the Voluntary Disclosures Program to be effective March 1, 2018," January 2018."Top 10 Legal Risks for Business in 2018," January 2018."Alberta Court of Appeal denies equitable “Hail Mary” in Harvest Operations Corp. v Attorney General of Canada," December 2017."Federal Government Partially Retreats from July 2017 Income Sprinkling Tax Proposals," December 2017."Federal Proposals for Cannabis Tax Released for Public Consultation," November 2017."Canada Revenue Agency Proposed Change to Tax Employee Benefits," November 2017."Impact of the Proposed Private Corporation Tax Changes," October 2017."CRA Defers Implementation Date for Application of Advantage Rules to Investment Management Fees," September 2017."The proposed new GST/HST definition of an "investment limited partnership" and what it may mean for your business," September 2017."New Land Transfer Tax Rules Proposed for Certain Trusts and Partnerships," August 2017."Take Advantage of the Existing Voluntary Disclosure Program While You Can!," July 2017."Measures Announced to Stop Tax Planning Strategies Involving Private Corporations," July 2017."Canada Revenue Agency Proposes Sweeping Changes to Voluntary Disclosures Program," June 2017."Welcome Clarification for Plan Administrators on Pension Investment Restrictions," May 2017."The 2017 Federal Budget: What Employers Need to Know," April 2017."Budget 2017: What it Means to the Investment Management Industry," April 2017."Saskatchewan PST Rate Increase," March 2017."Federal Budget 2017 — A Focus on Innovation and Tax Fairness for the Middle Class," March 2017."Law Commission of Ontario ("LCO") released its Final Report on Legal Capacity, Decision-making and Guardianship," March 2017."Alberta Investor Tax Credit Opens for Business," January 2017."CRA reviews application of “advantage rules” to investment management fees," January 2017."Pension Risk Management: Income and Commodity Tax," December 2016."Significant changes to the Land Transfer Tax Act," November 2016."New Tax Convention Signed Between Canada and the State of Israel," October 2016."No Need for Section 116 Clearance Certificate for Capital Distributions From An Estate to a U.S. Beneficiary," October 2016."Paul Kvas v. The Queen, 2016 DTC 1169," October 2016. Publications Steve Suarez and Kim Maguire, "Tax Issues on Acquiring a Canadian Business," Tax Notes International, August 2015. Steve Suarez, "Canada Revenue Agency Declares Open Season on Taxpayer Information," Tax Notes International, July 2015. Steve Suarez, "Canada Revenue Agency Forces Taxpayer to Disclose Discussions with Accountant," Tax Notes International, May 2015. Stephen Fyfe, “Mergers by Choice, Not Edict: Reforming Ontario’s Electricity Distribution Policy”, C.D. Howe Institute, March 2013. Natasha Miklaucic, “Canadian Tax Consideration of Nonresidents Providing Services in Canada”,Tax Notes International, March 9, 2015. Steve Suarez, "Lawyer-Client Privilege," Canadian Mining Magazine, 2014. Steve Suarez, "Canadian Tax Planning Deadlines for 2014," Tax Notes International, December 8, 2014. Steve Suarez, "Canada Releases Back-to-Back Loan Rules," Tax Notes International, October 27, 2014 Steve Suarez, "An Analysis of Canada's Latest International Tax Proposals," Tax Notes International, September 29, 2014. Steve Suarez, "Canada’s Problematic Proposed New Loan Rules," Tax Notes International, May 5, 2014. Steve Suarez, "Mining Sector Tax Measures in 2014 Federal Budget," Tax Time, Spring 2014. Steve Suarez, "Canada to Unilaterally Override Tax Treaties With Proposed New Anti-Treaty-Shopping Rule" Tax Notes International, March 3, 2014. Steve Suarez, "Taxation Policies Key to Mining in the Far North," Canadian Mining Magazine, 2014. Steve Suarez and Stephanie Wong, "Canadian Tax Developments In 2013," Global Tax Weekly, December 12, 2013. Steve Suarez and Stephanie Wong, "Canadian Tax Planning Deadlines for 2013," Tax Notes International, November 11, 2013. Stephanie Wong and Richard Eisenbraun, "Tax on Inbound Investment in 31 jurisdictions worldwide — 2014," Getting the Deal Through, October 2013. Steve Suarez, "Supreme Court Dismisses Appeal in Amalgamation Case," Tax Notes International, September 30, 2013. Steve Suarez, "Mining Sector Tax Measures in 2013 Federal Budget," Canadian Mining Magazine, September, 2013. Steve Suarez, "Canada Releases Foreign Affiliate Dumping Amendments," Tax Notes International, September 2, 2013. Steve Suarez and Kevin Bianchini, "Fair for All? Quebec Raises Mining Taxes," Mining in Quebec, Summer 2013. Vern Krishna, "No Single Model for Treaties in International Trade," The Lawyers Weekly, July 26, 2013. Pamela Cross, Janet Kasum and Stephanie Wong, "Consultation Begins on Eliminating Tax Beneﬁts of Trusts and Certain Estates," Tax Planning International Review Vol. 40, No. 7, July 2013. Vern Krishna, "Solicitor-Client Privilege, and its Absence," The Lawyers Weekly, July 12, 2013. Vern Krishna, "The Supply Side of the Access to Justice Argument," The Lawyers Weekly, June 28, 2013. Richard Eisenbraun, "Canadian Tax Incentives for an 'Active Business',"Tax Notes International, June 17, 2013. Richard J. Bennett and Daniel J. Palmer, "Host Country Canada," Tax Management International Forum, June 2013. Steve Suarez, "Canada Clarifies Treatment of Assumed Liabilities," Tax Notes International, June 3, 2013. Vern Krishna, "Structure of Tax Treaties, Accounting and the Rule of Law, and Charitable Giving: The Good, the Bad and the Ugly," Canadian Current Tax, Vol. 23, No. 8, May 2013. Vern Krishna, "Taxation Treaty Models Vary in Approach," Cision, May 15, 2013. Steve Suarez "Supreme Court Refuses to Hear Break Fee Appeal," Tax Notes International, May 6, 2013. Salvatore Mirandola, "Leaked Documents Heighten Need for Canadians to Consider Voluntary Disclosure," Tax Notes International, April 22, 2013. Steve Suarez, "Canadian Court Pulls Plug on GAAR Appeal," Tax Notes International, April 22, 2013. Suarez & Wong, "Reviewing the Significant Tax Developments of 2012," International Law Office, January 25, 2013. Suarez & Wong, "2012: The Year in Review," Tax Notes International, December 24, 2012. Steve Suarez, "New Foreign Affiliate "Dumping"’ Rules Constitute Major Canadian Tax Policy Change," Tax Notes International, December 17, 2012. Suarez & Wong, "Canadian Year-End Tax Planning Deadlines for 2012," Tax Notes International, November 19, 2012. Mirandola & Lindsay, "Canada’s Glaxo Ruling Provides Transfer Pricing Guidance," Tax Notes International, October 29, 2012. Bennett & Lindsay, "Court Rules No Capital Loss Under GAAR Without Economic Loss," Tax Notes International, October 29, 2012. Fyfe & Wong, "Canadian Cross-Border Trust Structures," Tax Notes International, October 29, 2012. Daniel Lang, "Budget Proposal to Affect Gross-Up Clauses in Canadian Loan Agreements," Tax Notes International, October 29, 2012. Wong & Eisenbraun, "Canada," Getting the Deal Through: Tax on Inbound Investment in 30 Jurisdictions Worldwide 2013. Camille Kam, "Nonresidents and Canada’s VAT System," Tax Notes International, August 20, 2012. Representative Work Section Content 3Corporate TaxEldorado Gold Corporation, an international gold producer, in connection with its $2.5 billion acquisition of European Goldfields Limited, by way of plan of arrangement.Pan American Silver Corporation, a Canadian silver mining company, in connection with its $1.5 billion acquisition of Minefinders Corporation Limited, by way of plan of arrangement.Bonterra Energy Corp., in connection with the approximate $1.4 billion combined arrangement with Spartan Oil Corp.Commodity taxes and Customs TariffsAssisted the Royal Canadian Mint in a tariff classification challenge against a CBSA ruling regarding the one cent coin.Assisted numerous companies with complex audits initiated by CBSA into issues such as tariff classifications, NAFTA rules of origin, transfer pricing and value for duty.Estate & TrustsActed for CIBC Trust Corporation as proposed co-guardian, in obtaining Court approval of a Management Plan in a guardianship of property application (Abrams v. Abrams et al [August 5, 2011] Court File No. 03-003/08 (O.S.C.J.), per Penny, J.)Successful constitutional challenge on behalf of Quebec common law spouse for right to support in case known as Lola v. Eric. (Droit de la famille – 102866, 2010 QCCA 1978; on appeal to Supreme Court of Canada)Represented trustees in a case on the law applicable to entitlement to accounting of Quebec trusts administered in Alberta of property application (Abrams v. Abrams et al [August 5, 2011] Court File No. 03-003/08 (O.S.C.J.), per Penny, J.)Tax LitigationIn George Weston Limited v. Her Majesty the Queen, 2015 TCC 42, BLG argued successfully that certain proceeds from the termination of cross currency basis swaps should be taxed on capital account notwithstanding a well-known CRA policy to the contraryIn American Income Life Insurance v. The Queen, 2008 TCC 306, BLG argued successfully that a U.S. insurance company was not subject to tax on its Canadian business profits because it did not have a permanent establishment in Canada, within the meaning of the Canada-U.S. tax treatyIn Birchcliff Energy Ltd. v. The Queen, 2012-1087(IT)G, the BLG team successfully compelled the Crown to provide greater disclosure in the pleadings involving the general anti-avoidance rule in the Income Tax Act, changing the law and significantly increasing the disclosure obligation of the government when it accuses taxpayers of “abusive” tax planningIn Ollenberger v. The Queen, 2013 FCA 74, we successfully established that a start-up oil and gas company was carrying on an "active business" such that the taxpayer was entitled to a favourable tax treatment for an investment loss. This was an important precedent regarding the fundamental concept of when a business commences for tax purposesIn Karn v. The Queen, 2013 TCC 78, BLG successfully represented parents, on a pro bono basis, who were reassessed by the CRA in connection with the tuition paid for their children, who were diagnosed with learning disabilities, to attend a specialized school. The reassessments were successfully overturned and the parents were allowed their deduction as originally claimed. This decision now stands as a precedent to many parents across Canada who incur significant costs related to children with learning disabilitiesIn Boardwalk Equities Inc., 2013 FCA 140; Calgary Board of Education, 2013 FCA 141, BLG argued a novel GST case that dealt with the taxation of various government subsidies provided in connection with electricity and natural gas purchasesSuccessfully overturned a long standing CRA position under the resource allowance rules (Canada v. 3850625 Canada Inc. (Fording Coal), 2011 FCA 117)Successfully overturned a "personal services business" reassessment (Aniger Consulting Inc. v. Canada, 2011 FCA 349) Rankings & Recognitions Section Content 4The Tax Group or its members are recognized in:The 2020 (and since 2018) edition of Chambers Canada — Canada's Leading Lawyers for BusinessThe 2019 edition of Chambers Canada — Canada's Leading Lawyers for BusinessThe 2019 (and since 2017) edition of The Legal 500 Canada.The 2018 edition of The Best Lawyers in Canada®.The 2018 edition of Chambers Global — The World's Leading Lawyers for Business.The 2017 edition of International Tax Review's World Tax.The 2017 edition of Canadian Legal Lexpert® Directory.The 2017 edition of Lexpert Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada.The 2016 edition of The Lexpert®/American Lawyer Guide to the Leading 500 Lawyers in Canada. The 2016 edition of Who's Who Legal — The International Who's Who of Business Lawyers.The 2016 edition of Who's Who Legal — Canada.