Pamela Cross

Pamela L. Cross  


Executive Summary

Pamela Cross 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, and estate and trust planning, as well as tax dispute resolution and voluntary disclosures of unpaid taxes. 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.

Representative Work

  • Advised large Canadian pension master trust with respect to equity investments in the United States and the European Union.
  • Structured several unique stock based and employee compensation plans for Canadian and international clients.
  • Negotiated a tax settlement with the Canada Revenue Agency with respect to offshore assets, including assets located in former Eastern European country repatriated in 1990.
  • Regularly advises high net worth private clients with international interests or complex issues on appropriate estate, tax and trust planning, including drafting of wills, trusts and other ancillary documents.
  • Represented a corporate trustee in connection with post-mortem estate and corporate planning for complex shareholder in several Canadian and foreign holdings.
  • Negotiated favourable advance tax ruling in connection with establishment of provincially funded deferred compensation plan in the health sector.

Publications & Presentations

  • Speaker, "Toronto – Taxation of Testamentary Trusts and Related Issues," CTF – Ontario Tax Conference, October 22-23, 2016.
  • Speaker, "Estate Planning Case Study, Senior Estates & Trusts Practitioners' Forum," October 15-17, 2016.
  • Speaker, "Update on Section 55(2), 2016 CIDEL Trust Conference," September 14-19, 2016.
  • Speaker, "Practitioners' Update – Insurance, Trust and Estates Law and US Issues, 2016," STEP National Conference, June 9, 2016.
  • Speaker, "Canada – Legal Update, 2016 International Academy of Estates and Trusts Law," Sydney, AU May 22-27, 2016.
  • Speaker, "Workshop - Successfully working with Professional Advisors," 2016 CALU National Conference, May 3, 2016.
  • Interview, "In House Magazine – Budget," March 31, 2016.
  • Interview, "The Bottom Line – Budget," March 23, 2016.
  • Interview, "BNN – Budget," March 23, 2016.
  • Co-Author, "BLG Budget Bulletin," March 22, 2016.
  • Author, "Bill C-43 Impact to Charitable Donation Rules," February 8, 2016.
  • Author, "Bill C-43 Impacts to Life Interest Trusts," February 7, 2016.
  • Speaker, "Tax Update – Changes to the Taxation of Estates, Testamentary Trusts and Life Interest Trusts," February 4, 2016.
  • Co-Author, "Charitable Donation Taxation Rules Update," February 2016.
  • Co-Author, "Life Interest Trusts – Taxation Rules Update," February 2016.
  • Co-Author, "GREs – Taxation rules Update," February 2016.
  • Co-Author, "Changes to the Taxation of Estates, Testamentary Trusts and Life Interest Trusts," STEP Inside (Articles Update), January 2016.
  • Author, "Department of Finance Acknowledges Concerns Regarding Tax Changes Coming into Force in 2016," November 19, 2015.
  • Author, "Risk-Based Pension Plan Review Announced by Canada Revenue Agency," July 29, 2015.
  • Speaker, "Canadian Federal Taxation Update," Society of Trust and Estate Practitioners (STEP), National Conference, Toronto, 2015.
  • Speaker, "Trusts — New Rules Governing Testamentary Trusts and Impact on Insurance Planning, CALU - 2015 AGM".
  • Author, "Change to Charitable Donation Rules for Estates," February 18, 2015.
  • Co-Author, "Changes to the Use of Life Interest Trusts," February 11, 2015.
  • Co-Author, "Loss of Graduated Tax Rates, GREs and QDTs," February 3, 2015.
  • Author, "Legislative Proposals affecting Testamentary Trusts, Graduated Rare Estates, Charitable Donations on Death and Qualified Disability Trusts," STEP Canada Webinar, November 14, 2014.
  • Author, "Tax Case Law Update," CALU Associates Conference, October 24, 2014.
  • Author, "Conflicts of Interest," STEP Canada, June 17, 2014.
  • Author, "The Family Office: Multijurisdictional Issues for Family Offices," STEP Canada, June 16, 2014.
  • Author, "Estate Planning and Tax Considerations," LexisNexis, March 1, 2014.
  • Author, "Canada's New Requirements for Foreign Property Reporting are a Significant Change for Taxpayers and Their Advisors," STEP Inside, January 2014.
  • Author, "Current Issues for Estate and Family Wealth Transfer Planning 2013," Canadian Tax Foundation — Ontario Tax Conference, October 28, 2013.
  • Author, "Tax Case Law Update," CALU, October 25, 2013.
  • Author, "T1135 Foreign Income Verification Statement – A Brave New World!," STEP Canada, October 24, 2013.
  • Author, "Consultation Begins on Eliminating Tax Benefits of Trusts and Certain Estates," Tax Planning International, July 1, 2013.
  • Speaker, "Advanced Tax Planning," Society of Trust and Estate Practitioners 14th Annual National Conference, June 11-12, 2012.
  • Speaker, "Practical Approach to Common Practice Management Issues – An Interdisciplinary Approach," Society of Trust and Estate Practitioners 14th Annual National Conference, June 11-12, 2012.
  • Author, "PRPPs: An Overview of Pooled Registered Pension Plans," Pension Planning, February 2012.
  • Author, "Determining the Character of Stock Option Surrender Payments in Canada," Tax Notes International, January 2012.
  • Speaker, "Retroactivity, Retrospectively and Backdating – Professional Responsibility Seminar," Ontario Bar Association, December 2011.
  • Author, "Canada's New Tax Avoidance Transaction Reporting Regime," Association of Corporate Counsel, January 2011.
  • Speaker, "Income Tax Issues in Public Private Partnerships," 2009 Annual National Tax Conference, Canadian Tax Foundation, November 22-24, 2009.
  • Contributor, The Canada-US Tax Treaty – Text and Commentary, LexisNexis Butterworths, 2004.
  • Author, " The Canada-UK Tax Treaty – Text and Commentary," LexisNexis Butterworths, 2005, and The Canada-India Tax Treaty – Text and Commentary, LexisNexis Butterworths, 2007.
  • Speaker, "Topical Tax Tips for the Electricity Sector – Avoid a Shock," Canadian Electricity Association, September 2011.
  • Author, "Stock Option Surrender Payments made on Going Private Transaction Non-Deductible," International Law Office, April 2011.
  • Speaker, "Dealing with Multijurisdictional Trusts & Estates," Ontario Bar Association, April 2011.
  • Speaker, "Information Reporting of Tax Avoidance Transactions," BLG Tax Group, September, 2010.

Rankings & Recognitions

  • Recognized in the 2019 edition of Canadian Legal Lexpert® Directory (Charities/Not-For-Profit Law). Also recognized in the 2019 edition (and since 2013) (Estate & Personal Tax Planning) and 2018 edition (and since 2015) (Corporate Tax).
  • Recognized in the 2020 edition (and since 2014) edition of The Best Lawyers in Canada® (Tax Law, Trusts and Estates).
  • Recognized as the 2018, 2016 and 2014 Ottawa Trusts and Estates Lawyer of the Year by The Best Lawyers in Canada®.
  • Martindale-Hubbell® AV® Preeminent™ 4.8 out of 5 Peer Review Rated.
  • Recipient of the Michael Cadesky Volunteer of the Year Award, 2014.
  • Recipient of the Ottawa Business Journal's "Forty under 40" Award, 2006.