Greg Rafter

Associate

Calgary
[email protected]
403.232.9213

Greg’s practice focuses on tax and corporate law, with an emphasis on business structuring, private client tax planning, and resolving tax disputes such as the GAAR, tax avoidance , and assisting with complex tax audits.

Greg summered and articled at BLG before joining the firm as an associate.

Experience

  • Agence du revenu du Québec v. Kone inc., 2024 QCCA 678 – Successfully acted as lead trial counsel for Kone Inc. before the Court of Appeal of Québec, who dismissed the appeal by the Agence du revenu du Québec (ARQ). The central issues on appeal involved a cross-boarder REPO and whether it should be viewed as a sham designed to disguise a loan and, if not, whether GAAR should apply. The Court of Appeal of Québec confirmed the trial decision vacating seven years of tax assessments issued by ARQ to Kone for the 1999-2006 tax years under Québec's Taxation Act. The successful appeal resulted in a dismissal of tax assessments totalling interest income of over $41 million and dismissing ARQ's denial of non-capital losses of over $17 million. Kone will be entitled to a refund of taxes, interest of approximately $2.5 million, and costs.
  • R v Yang, 2020 CarswellAlta 2621 (ABQB), represented individual target and related closely-held corporations in multiple court appearances as related to 15 simultaneous search warrants executed cross-country in the first publicized “Panama Papers" tax evasion investigation in Canada.

Beyond Our Walls

Professional Involvement

  • Member, Law Society of Alberta

Community Involvement

  • Volunteer, BLG Reads to Kids

Bar Admission & Education

  • Alberta, 2022
  • JD, University of Alberta, 2021
  • BSc, University of Calgary, 2012