Mary-Ann E. Haney

Partner

Toronto

Tel :	416.865.7293
Fax :	416.865.7048

Email :	mary.ann.haney@mcmillan.ca
VCard :

Professional Experience Mary-Ann practises income tax law with emphasis on mergers and acquisitions, financing transactions, corporate restructuring and international tax planning. She has been involved in structuring and implementing numerous public and private offerings of debt and equity securities and developing and implementing structured financial products distributed in Canada and internationally. She also advises participants in the not-for-profit sector.

Mary-Ann has co-taught a course in structured finance at the University of Toronto Law School and has written and spoken on a wide variety of tax related matters.

publications and presentations


March 2013 budget 2013: synthetic dispositions tax bulletin

March 2012 budget 2012: changes to the tax rules for partnerships tax bulletin

March 2011 budget 2011 – significant tax measures affecting the charitable sector Tax Bulletin

October 2007 New Protocol to the Canada-US Tax Treaty: Permanent Establishment for Service Providers Tax Law Bulletin

charities & not-for-profit entities
tax

Canadian Tax Foundation
International Fiscal Association

Called to the Ontario bar - 1985

Queen's University, LLB - 1983