Corporate, Commercial and Business Law Firm - McMillan

commercial real estate

competition/antitrust

corporate

debt products

employment and labour relations

energy

intellectual property and technology law

international business and trade law

litigation and dispute resolution

projects

restructuring

tax

charities & not-for-profit entities

customs

derivatives

domestic trade remedies

gst and commodity taxation

international tax planning (inbound & outbound)

mergers and acquisitions

public and private investment, venture capital and hedge funds

tax litigation and dispute resolution

transfer pricing

trusts, estates & succession planning

other specialized practice areas

tax

Our Tax Group ranks among the best in Canada and includes individuals who have been recognized internationally as leading advisers in The Martindale-Hubbell Legal Directory and The Canadian Legal LEXPERT Directory. Always sensitive to our clients’ business objectives, we provide comprehensive and pragmatic Canadian tax advice on a wide variety of matters, including corporate reorganizations, mergers and acquisitions, securities, structured financing and derivative products, leasing, and cross-border transactions. Routinely advising clients on compliance matters, we are experienced in negotiating disputes with revenue authorities and litigating tax issues.

Our expertise includes:

  Domestic and International Tax Planning

 Derivatives and Investment Products

 Tax Litigation and Dispute Resolution

 GST, Sales and Commodity Taxes

 Customs and Domestic Trade Remedies

 Charities and Not-for-Profit Entities

 Trusts, Estates and Succession Planning


View Brochure
tax law brochure
Publications / Presentations
March 2010
2010 Federal Budget - significant tax changes announced concerning Canadian-company stock sales by non-residents
Client Advisory: Tax Law Group
March 2010
Budget 2010: Foreign Investment Entity/Non-Resident Trust Rules Revisited
Tax Law Bulletin
March 2010
Budget 2010: Significant Tax Changes Announced Affecting the Development of District Energy Systems
Tax Law Bulletin
March 2010
Budget 2010: Information Reporting of Tax Avoidance Transactions
Tax Law Bulletin
March 2010
Budget 2010: Other Notable Tax Measures
Tax Law Bulletin
March 2010
Budget 2010: Taking Stock of Your Options
Tax Law Bulletin
November 2009
Canadian Court Upholds Late-Filing Penalties for Nonresident Corporations
Tax Notes International, Michael Friedman and Ashley Palmer
Michael Friedman, Ashley Palmer
July 13, 2009
Canadian Late Filing Penalty Successfully Challenged
Reprinted from Tax Notes Int’l, July 13, 2009, p. 141
Michael Friedman
March 2009
Federal Court of Appeal upholds favourable judgment on the tax treatment of cross-border investments
Tax Bulletin
Michael Friedman, Ashley Palmer
February 2009
CRA to Fund Compliance-Related Education and Training Initiatives
Charities Bulletin
Winter 2009
Canada and the U.S. Ratify Significant Tax Treaty Changes
With permission from Michigan Tax Lawyer, Winter 2009, p10-11.
Michael Friedman, Todd A. Miller, Andrew Stirling
January 2009
Fifth Protocol to Canada-US Tax Treaty -In Force
Tax Law Bulletin
January 2009
Potential Refunds of Withholding Tax Related Party Interest Payments
Tax Law Bulletin
October 2008
Are Fund Investment Management Services Supplies of Financial Services?
Canadian Tax Journal
Jamie M. Wilks
September 2008
Panel Looks to Give Competitiveness a Boost
Todd A. Miller
April 2008
Canada reduces tax reporting for non-residents
International Tax Review
Michael Friedman, Todd A. Miller
March 2008
The AUJLA Decision: Are Directors Liable when a Corporation is Revived?
Vol. XXII No. 2 GST & Commodity Tax
Jamie M. Wilks
February 2008
Budget 2008: Corporate Tax Highlights
Tax Bulletin
February 2008
Budget 2008: Extension of the Super Flow-Through Share Program
Tax Bulletin
Michael Friedman, Todd A. Miller
February 2008
Budget 2008: Lessening the Tax Reporting Burden on Non-Residents
Tax Bulletin
December 2007
Elimination of Withholding Tax on Conventional Interest Payments to Arm’s Length Non-Residents
Tax Law Bulletin
Michael Friedman
December 2007
Your guide to the transfer pricing impact of the new Canada-US Protocol
Tax Law Bulletin - Co-authored with Andrew Stirling (Student-at-Law)
Michael Friedman, Todd A. Miller, Andrew Stirling
November 2007
Accelerated Elimination of Non-Resident Withholding Tax on Conventional Interest Payments
Tax Law Bulletin
Michael Friedman
October 12, 2007
New Protocol to the Canada-US Tax Treaty – Taxpayer Emigration
Tax Law Bulletin
October 2007
New Protocol to the Canada-US Tax Treaty: “Permanent Establishment” for Service Providers
Tax Law Bulletin
Mary-Ann E. Haney
October 2007
New Protocol to the Canada-US Tax Treaty: “Treaty Shopping” Limitations Expanded
Tax Law Bulletin
Michael Friedman
October 2007
New Protocol to the Canada-US Tax Treaty: Binding Arbitration
Tax Law Bulletin
Michael D. Templeton
October 2007
New Protocol to the Canada-US Tax Treaty: Corporate Continuance and Residence
Tax Law Bulletin
John Israel Galambos
October 2007
New Protocol to the Canada-US Tax Treaty: Recognition of LLCs and
Elimination of Treaty Benefits for Certain Hybrid Entities

Tax Law Bulletin
October 2007
New Protocol to the Canada-US Tax Treaty: Withholding Tax on Cross-Border Payments
Tax Law Bulletin
Ryan L. Morris
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Partners:
Sheila M. Crummey
Andrew Etcovitch
Michael Friedman
Mary-Ann E. Haney
Todd A. Miller
Ryan L. Morris
Catherine A. Roberts
Michael D. Templeton
David Wentzell
Jamie M. Wilks
Mickey M. Yaksich
Associates:
John Israel Galambos
Lorway Gosse Jr.
Carl Irvine
Ashley Palmer
Andrew Stirling
Paralegal:
Mary Beely



David Wentzell
416.865.7036




investment funds and asset management


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