Michael Friedman 

Michael Friedman

Toronto
Brookfield Place, Suite 4400
181 Bay Street
Toronto, Ontario M5J 2T3

t: 416.865.7914
e: michael.friedman@mcmillan.ca

aperçu

Michael est un associé du groupe de fiscalité du cabinet. Il conseille des clients sur une vaste gamme de questions nationales et internationales en matière de fiscalité.

Michael écrit régulièrement des articles pour des revues fiscales canadiennes et internationales, y compris la Revue fiscale canadienne, Tax Notes International, l'International Tax Review et The World Corporate Finance Review. De plus, Michael est régulièrement cité dans la presse écrite du pays et a accordé des entrevues au Business News Network ainsi qu'au CTV National News afin de discuter de questions relatives à la fiscalité.

Michael compte plusieurs années d'expérience en matière d'orientation des clients sur l'exécution d'opérations commerciales nationales et transfrontalières avantageuses sur le plan fiscal et aide régulièrement des clients à régler des différends avec l'Agence de revenu du Canada et les agents du fisc provinciaux. En outre, Michael conseille fréquemment des organisations caritatives et des organismes sans but lucratif sur des modes efficaces de conformité aux règlements.

Presentations

Correcting Past Tax Mistakes: Navigating the Shifting Waters of the Voluntary Disclosure
Correcting Past Tax Mistakes: Navigating the Shifting Waters of the Voluntary
The Characteristics and Uses of Limited Partnerships
Associated Affiliated and Related: The Implications
FATCA Workshop for Portfolio Managers
The Future of Business Taxation in Canada: An Insider's Perspective
Crossing the 49th Parallel: Best Practices in Canada-US Corporate Transactions
Emerging Managers Seminar Series: Doing Business Offshore
Transfer Pricing Documentation Requirements
Key Tax Issues for Corporate Counsel: Identifying and Managing Tax Risk
Navigating the Minefield: An Advisor's Guide to Penalty Taxes and Other Tax Pitfalls
Taxation of Franchises: From Home and Abroad
Transfer Pricing Documentation Requirements
Securing & Sustaining 'Mutual Fund Trust' Status - Tips & Traps
The Characteristics and Uses of Limited Partnerships
The Characteristics and Uses of Limited Partnerships
Challenges when Structuring Cross-Border Transactions and Political Solutions
Income Trusts Revisited: The Canadian Income Tax Implications of the Proposed "SIFT" Rules

Publications

Le ministère des Finances publie un projet de loi visant des modifications relatives aux actions accréditives
L'ARC simplifie le processus de déduction des dépenses relatives au travail à domicile
Mesures d'assouplissement annoncées par le gouvernement fédéral à l'intention des émetteurs d'actions accréditives
Mesures d'assouplissement annoncées par le gouvernement fédéral à l'intention des émetteurs d'actions accréditives
Le gouvernement propose des changements fondamentaux à la Subvention salariale d'urgence du Canada
Le gouvernement propose des changements fondamentaux à la Subvention salariale d'urgence du Canada
L'ARC poursuivra-t-elle les administrateurs à l'égard des versements reportés de TPS/TVH?
Le gouvernement élargit les critères d'admissibilité à la Subvention salariale d'urgence du Canada
Calcul de la SSUC : le sens à attribuer à « congé payé » laisse des questions sans réponse
La Subvention salariale d'urgence du Canada : aide supplémentaire en vue
La Subvention salariale d'urgence du Canada : aide supplémentaire en vue
New Proposed Legislation to Refine Mutual Fund "Allocation to Redeemers" Methodology
Budget 2018: Tempered Private Company Passive Investment Income Changes Unveiled
Budget 2018: A Blast from the Past – Tiered-Partnership Trap Reinstated
Budget 2018: Cross Border Tax Planning Measures Targeted
Budget 2018: Cannabis Taxation Plans Move Forward
Budget 2018: Reassessment Periods and Information Sharing Expanded
Budget 2018: Government Proceeds with "Investment Limited Partnership" GST/HST Measures and Holding Corporation Consultations
Budget 2018: Mineral Exploration Tax Credit Extended and Tax Support for Clean Energy Expanded
Private Corporation Tax Proposals: "Striking a Balance" or Introducing Greater Complexity?
A New Tax on Investment Funds: Distributions to General Partners (GPs) of "Investment Limited Partnerships" Possibly Subject to GST/HST
Further Changes to Ontario's Land Transfer Tax Regime: Trust and Partnership Transparency on the Chopping Block
Le gouvernement fédéral propose d'apporter des modifications fondamentales au Programme des divulgations volontaires
Budget 2017: "Switch" Fund Reorganization Rules Introduced
Budget 2017: Tax Changes Affecting the Resource Industries
Budget 2017: New Rules Governing the Taxation of Segregated Funds
Doing Business in Canada - Key Canadian Tax Considerations
Canada Revenue Agency Poised to Limit Access to the Voluntary Disclosures Program
Offshore Investment Fund Property Rules Clarified by the Tax Court
Canada Revenue Agency Frowns Upon the Use of US LLPs and LLLPs
Budget 2016: Expanding Tax Support For Clean Energy
Budget 2016: Labour-Sponsored Venture Capital Corporations Tax Credit Re-Introduced
Budget 2016: Debt Parking Rules Expanded to Address Foreign Currency Denominated Debts
Budget 2016: Taxation of Emissions Trading Activities Clarified
Budget 2016: Eligible Capital Property Rules Revamped
Budget 2016: New Rules Governing the Taxation of "Switch Fund" Shares
Number of Voluntary Disclosures Continues to Increase
Tax Withholding Obligations of Non-Resident Employers: Further Exemption Details Released
Are Changes to the Flow-Through Share Regime Around the Corner?
New Government's First Round of Tax Changes Introduced in Parliament
Significant Tax Changes on the Horizon
Budget 2015: Penalties for Tax Reporting Failures Modified
Budget 2014: Revisions to the Tax on Split Income (the "Kiddie Tax")
Budget 2014: Thin Cap and Withholding Tax Rules Get Tougher
Hong Kong - Canada Tax Treaty in Force
Canada: Audit Guide
Government of Canada announces new support for Canadian venture capital funds
Ontario budget 2013: Employer health tax changes
Budget 2013: broadening the application of Canada's thin-capitalization rules
Budget 2013: international tax compliance
Budget 2013: further restrictions on loss trading
Budget 2013: deconstructing derivatives – capturing "character conversion transactions"
Budget 2013: proposed consultation on changes to the income tax rate applicable to trusts and estates
Budget 2013: synthetic dispositions
Budget 2013: changes to personal income tax rules
Budget 2013: enhanced SR&ED enforcement measures announced
Budget 2013: capital cost allowance enhancements unveiled
Budget 2013: changes to the taxation of resource industries
Finance proposes amendments to the "prohibited investment" rules
Canada Unveils Significant Amendments to Thin Cap Regime
Budget 2012: new "foreign affiliate dumping" measures introduced
Budget 2012: Expansion of "prohibited investment" and "advantage" rules to retirement compensation arrangements ("RCAs")
Budget 2012: transfer pricing amendments proposed
Budget 2012: government moves to further expand the tax shelter rules
Budget 2012: tightening of the "thin capitalization" rules unveiled
Budget 2012: changes to the taxation of resource industries
Budget 2012: flexibility for eligible dividend designations introduced
Ontario budget 2012: An indication of things to come
The New RRSP/RRIF Anti-Avoidence Regime
Proposed legislative amendments shore up safe harbour for non-resident investment funds
Further changes to new RRSP/RRIF anti-avoidance rules introduced
A Matter of Fairness: Cancellation of Interest and Penalties under the Canadian Taxpayer Relief Provisions
Securing & Sustaining "Mutual Fund Trust" Status – Tips & Traps - Part 2
'New' Canadian treaty eligibility forms – Implication for cross border derivatives agreements
CRA Releases "New" Treaty Eligibility Forms – Are there New Compliance Obligations to be Met Before Applying a Treaty Reduced Rate of Withholding Tax?
Employee Stock Options: New tax withholding requirements
Canada Revenue Agency Releases New Treaty Eligibility Forms
An Overview of the Canada Revenue Agency's Voluntary Disclosures Program
Budget 2011: Extension of the super flow-through share program
Budget 2011: Partnership deferral benefits eliminated
Budget 2011: Accelerated capital cost allowance for the M&P and clean energy sectors
Budget 2011: Proposed changes target abuse of RRSPs and RRIFs
Coming Clean to the CRA: An Introduction to the Federal Voluntary Disclosures Program
The Federal Court of Appeal - Ambiguity Resolved: Non-Resident Corporations that late-file Nil Returns Subject to Penalties
Canada's New Tax Return Filing Requirements for Partnerships
Transfer Pricing Documentation Requirements
Are you Eligible to Make a Valid Voluntary Disclosure?
« U.S. Tax-Exempts and Article XXI of the Canada-U.S. Treaty: Claiming an Exemption from Canadian Withholding Tax »
Ambiguity resolved: Canadian Federal Court of Appeal upholds late-filing penalties for non-residents
Canada chapter in Getting the Deal Through - Mining 2010
Change in Canadian tax rules make it easier to invest in Canada
CRA to Fund Compliance-Related Education and Training Initiatives
« Canadian Court Upholds Late-Filing Penalties for Nonresident Corporations »
« The P Factor: The Puzzling Predicament Posed by Problematic Penalty Provisions – Are Non-Resident Corporations That Late-File Nil Returns Subject to Penalties »
Canada chapter in: Getting the Deal Through - Mining 2009
Canadian Late Filing Penalty Successfully Challenged
Federal Court of Appeal upholds favourable judgment on the tax treatment of cross-border investments
Canada and the U.S. Ratify Significant Tax Treaty Changes
Transfer Pricing Documentation Requirements in Canada
Canada chapter in Getting the Deal Through – Mining 2008
Canada reduces tax reporting for non-residents
Transfer Pricing Documentation Guide
Budget 2008: Budget promises to lessen tax reporting burden on foreign-based private equity funds investing in Canada
Canadian Government to Lessen Tax Reporting Burden on Non-Residents
Budget 2008: Extension of the Super Flow-Through Share Program
Major Changes in Store for Canada-US Treaty
Proposed Tax Amendments Remove Obstacle to Defeasance Transactions in Canada
The Perils of Challenging an Equitable Result
A "Beneficial" Approach to Treaty Interpretation
Elimination of Withholding Tax on Conventional Interest Payments to Arm's Length Non-Residents
Your guide to the transfer pricing impact of the new Canada-US Protocol
Accelerated Elimination of Non-Resident Withholding Tax on Conventional Interest Payments
New Protocol to the Canada-US Tax Treaty: "Treaty Shopping" Limitations Expanded
New Protocol to Canada-U.S. Tax Treaty – Elimination of Withholding Tax on Interest and Other Changes
The Taxation of Commercial Enterprises and Business Transactions in Canada
Proposed Tax Amendments Remove Obstacle to Defeasance Transactions
Canada Chapter in Getting the Deal Through - Mining 2007
New Tax Reporting Requirements Proposed for Publicly Listed Mutual Fund Trusts and Partnerships
Amendments Would Remove Obstacle to Defeasance Transactions
Double dips frustrate Canadian finance minister
Income Trusts Cope with Upheaval
Tax-Efficient Structuring in Canada: Choice of Entity Considerations and the Expanding Dynamic of the Unlimited Liability Company
Big changes on the horizon for income trusts
Christmas in July? Corporate Tax Reductions Unveiled
Federal Budget 2006: Resurrection of the Super Flow-Through Share Program
Tax-Efficient Structuring in Canada: Choice of Entity Considerations and the Expanding Dynamic of the Unlimited Liability Company
When the Tax Tail "Doesn't" Wag the Business Dog
Proposed Legislation Shifts Focus Away From Income Trusts
Taxpayers should look carefully at the treatment of child support payments
An Unbiased Look at Unlimited Liability Companies in Canada
Canadian Government Unveils Initiative to Combat 'Aggressive' Tax Planning
Wood. v. Holden: Clarifying the "Central Management and Control" Test
Government Eliminates Foreign Property Restrictions on Retirement Savings Plans - Country Survey - Canada
« Mining for Tax Incentives: The Rise of Flow-Through Share Offerings - Country Survey - Canada »
Tsunami Relief Effort - 2004 Deadline Extended for Charitable Donations
Outlays, Expenditures, and Expenses: Grappling with the Proper Characterization of Employee Stock Options
Voluntary Disclosure Programs: Recent Trends and Developments
Tax-Efficient Investing in Canada: Dispelling the Myths
Tax-Efficient Lending into Canada: Dispelling the Myths
Ontario Government Releases Inaugural Budget
Government Releases Inaugural Budget
Government Extends Tax Collection Limitation Period
Canadian Minister of Finance Tables 2004 Federal Budget
General Anti-Avoidance Rule Interpreted Favourably
If It Seems Too Good To Be True... Department of Finance Releases New Legislation Restricting Charitable Donation Arrangements
Tax Court Releases Troubling Ruling on Complex Financial Transactions
New FIE Rules Address Accounting, Technical Issues
Department of Finance Release New Charitable Donation Rules; Penalties on Non-Resident Persons in Respect of Certain Dispositions
The Income Tax Treatment of Merger Costs: BJ Services Triumphs Again
Tax Treaties Update
Corporate Tax Rates Increased in Largest Province; Revenue Authority Sets Sights on "Treaty Shopping" Arrangements
The Rise and Fall of the Cross-Border Income Trust and What Lies Beyond…
The Queen v. Nova Scotia Power Inc. - The "Powerful" Perils of Section 173 of the Income Tax Act
BJ Services Company Canada v. The Queen - Capital Confusion: The Evolving Tax Characterization of Merger Costs
Nonresidents Beware: Restrictions on Canadian Tax Refunds
Recent Shifts in Capital Taxation in Canada
Winds of Change: Recent Shifts in Capital Taxation in Canada
The "Powerful" Perils of Section 173 of the Income Tax Act
Collateral Damage: GST and Income Taxation of Settlements and Release Payments
Is "Art" in the Eye of the Beholder? Baseball, Broadcasting, and the Interpretation of Tax Treaties
"Power"ful Agents: the Tax Treatment of Privatized Entities

News

Des avocat.e.s de McMillan obtiennent 37 classements dans 13 catégories dans l'édition 2021 du guide The Legal 500 pour le Canada
Des avocat.e.s de McMillan obtiennent 37 classements dans 13 catégories dans l'édition 2021 du guide The Legal 500 pour le Canada
Centre de ressources liées à la COVID-19
22 avocats de McMillan figurent au répertoire The Legal 500 – Canada de 2020
Michael Friedman, associé du groupe Fiscalité de McMillan, aborde l'« écart fiscal » canadien sur CTV News
Michael Friedman, associé chez McMillan, aborde les conséquences de la fuite liée aux Paradise Papers avec CTV News
Michael Friedman discute du Programme des divulgations volontaires de l'ARC dans le Financial Post
McMillan participe à la transaction de restructuration transfrontalière de l'année
McMillan participe à la transaction de restructuration transfrontalière de l'année
Employee or Independent Contractor? - New Online Tax Risk Assessment Tool Unveiled
Michael Friedman commente les incidences fiscales du budget fédéral sur la chaîne CTV News
Michael Friedman cité dans un article du Ottawa Citizen sur le Programme de divulgations volontaires de l'ARC
Enjeux fiscaux et de droit des successions liés aux options d'achat d'actions
Seize avocats de McMillan figurent dans l'édition 2015 du palmarès Legal 500 Canada
Michael Friedman explique comment les nouvelles mesures britanniques contre l'évitement fiscal pourraient avoir une incidence au Canada
McMillan remporte trois prix Zenith Pro Bono
Michael Friedman s'entretient avec le Globe & Mail de la nouvelle stratégie de l'ARC pour lutter contre l'évasion fiscale

Education

  • University of Toronto, LLB - 2000
  • University of Toronto, MBA - 2000

Year Of Call

  • Barreau de l'Ontario - 2002

Practices

fiscalité
fonds d'investissement et de gestion d'actifs
fiscalité des entreprises
organismes de bienfaisance, sans but lucratif et exonérés d'impôt

Directorships and Professional Associations

  • Association du Barreau de l'Ontario
  • Prospectors & Developers Association
  • Association canadienne d'études fiscales

Awards & Rankings

  • Cité dans l’édition 2021 du guide The Legal 500 comme un avocat recommandé – Fiscalité
  • Nommé au répertoire The Legal 500 – Canada de 2020 comme « avocat recommandé » en fiscalité
  • Figure dans LEXPERT parmi les avocats sur la liste des étoiles montantes (« Rising Stars »)
  • Membre auxiliaire du corps professoral Integrative Legal Strategy à la Rotman School of Management de la University of Toronto
  • Roger N. Wolff Gold Medal (MBA) – 2000
  • Bourse de recherche Andrew Alexander Kinghorn – 1999
  • Open Fellowship de la University of Toronto – 1999
vcard

Michael est un associé du groupe de fiscalité du cabinet. Il conseille des clients sur une vaste gamme de questions nationales et internationales en matière de fiscalité.

Michael écrit régulièrement des articles pour des revues fiscales canadiennes et internationales, y compris la Revue fiscale canadienne, Tax Notes International, l'International Tax Review et The World Corporate Finance Review. De plus, Michael est régulièrement cité dans la presse écrite du pays et a accordé des entrevues au Business News Network ainsi qu'au CTV National News afin de discuter de questions relatives à la fiscalité.

Michael compte plusieurs années d'expérience en matière d'orientation des clients sur l'exécution d'opérations commerciales nationales et transfrontalières avantageuses sur le plan fiscal et aide régulièrement des clients à régler des différends avec l'Agence de revenu du Canada et les agents du fisc provinciaux. En outre, Michael conseille fréquemment des organisations caritatives et des organismes sans but lucratif sur des modes efficaces de conformité aux règlements.

13 Avril 2020
La Subvention salariale d'urgence du Canada : aide supplémentaire en vue

Bulletin sur la fiscalité et le droit du travail et de l'emploi

13 Avril 2020
La Subvention salariale d'urgence du Canada : aide supplémentaire en vue

Bulletin sur la fiscalité et le droit du travail et de l'emploi

Avril 2020
Loss of "Mutual Fund Trust" Status: Temporary Statutory Relief
(seulement disponible en anglais)

Juillet 2019
New Proposed Legislation to Refine Mutual Fund "Allocation to Redeemers" Methodology (seulement disponible en anglais)

Tax Bulletin

Mars 2018
Budget 2018: Tempered Private Company Passive Investment Income Changes Unveiled (seulement disponible en anglais)

Tax Bulletin

Mars 2018
Budget 2018: A Blast from the Past – Tiered-Partnership Trap Reinstated(seulement disponible en anglais)

Tax Bulletin

Mars 2018
Budget 2018: Cross Border Tax Planning Measures Targeted(seulement disponible en anglais)

Tax Bulletin

Mars 2018
Budget 2018: Cannabis Taxation Plans Move Forward(seulement disponible en anglais)

Tax Bulletin

Mars 2018
Budget 2018: Reassessment Periods and Information Sharing Expanded(seulement disponible en anglais)

Tax Bulletin

Octobre 2017
Private Corporation Tax Proposals: "Striking a Balance" or Introducing Greater Complexity?(seulement disponible en anglais)

Tax Bulletin

Octobre 2017
A New Tax on Investment Funds: Distributions to General Partners (GPs) of "Investment Limited Partnerships" Possibly Subject to GST/HST(seulement disponible en anglais)

Tax Law Bulletin, Investment Funds & Asset Management Bulletin

Mars 2017
Budget 2017: "Switch" Fund Reorganization Rules Introduced(seulement disponible en anglais)

Tax Bulletin

Mars 2017
Budget 2017: Tax Changes Affecting the Resource Industries(seulement disponible en anglais)

Tax Bulletin

Mars 2017
Budget 2017: New Rules Governing the Taxation of Segregated Funds(seulement disponible en anglais)

Tax Bulletin

Février 2017
Doing Business in Canada - Key Canadian Tax Considerations(seulement disponible en anglais)

Tax Bulletin

Décembre 2016
Canada Revenue Agency Poised to Limit Access to the Voluntary Disclosures Program(seulement disponible en anglais)

Tax Bulletin

Juillet 2016
Offshore Investment Fund Property Rules Clarified by the Tax Court(seulement disponible en anglais)
Tax Bulletin
Juillet 2016
Canada Revenue Agency Frowns Upon the Use of US LLPs and LLLPs(seulement disponible en anglais)
Tax Bulletin
Mars 2016
Budget 2016: Expanding Tax Support For Clean Energy(seulement disponible en anglais)

Tax Bulletin

Mars 2016
Budget 2016: Labour-Sponsored Venture Capital Corporations Tax Credit Re-Introduced(seulement disponible en anglais)

Tax Bulletin

Mars 2016
Budget 2016: Debt Parking Rules Expanded to Address Foreign Currency Denominated Debts(seulement disponible en anglais)

Tax Bulletin

Mars 2016
Budget 2016: Taxation of Emissions Trading Activities Clarified(seulement disponible en anglais)

Tax Bulletin

Mars 2016
Budget 2016: Eligible Capital Property Rules Revamped(seulement disponible en anglais)

Tax Bulletin

Mars 2016
Budget 2016: New Rules Governing the Taxation of "Switch Fund" Shares(seulement disponible en anglais)

Tax Bulletin

Février 2016
Number of Voluntary Disclosures Continues to Increase (seulement disponible en anglais)
Tax Bulletin
Janvier 2016
Tax Withholding Obligations of Non-Resident Employers: Further Exemption Details Released(seulement disponible en anglais)

Tax Bulletin

Décembre 2015
Are Changes to the Flow-Through Share Regime Around the Corner?(seulement disponible en anglais)
Tax Bulletin
Décembre 2015
New Government's First Round of Tax Changes Introduced in Parliament(seulement disponible en anglais)

Tax Bulletin

23 Novembre 2015
Significant Tax Changes on the Horizon(seulement disponible en anglais)

Tax Bulletin

Avril 2015
Budget 2015: Penalties for Tax Reporting Failures Modified(seulement disponible en anglais)

Tax Bulletin

Février 2014
Budget 2014: Revisions to the Tax on Split Income (the "Kiddie Tax")(seulement disponible en anglais)
Tax Bulletin
Février 2014
Budget 2014: Thin Cap and Withholding Tax Rules Get Tougher(seulement disponible en anglais)
Tax Bulletin
Octobre 2013
Hong Kong - Canada Tax Treaty in Force(seulement disponible en anglais)
Tax Bulletin
Octobre 2013
Canada: Audit Guide
(seulement disponible en anglais)
World Transfer Pricing 2014 - International Tax Review
Mai 2013
Government of Canada announces new support for Canadian venture capital funds(seulement disponible en anglais)
Private Equity Bulletin
Mai 2013
Ontario budget 2013: Employer health tax changes(seulement disponible en anglais)
Tax Bulletin
Mars 2013
Budget 2013: broadening the application of Canada's thin-capitalization rules(seulement disponible en anglais)
Tax Bulletin
Mars 2013
Budget 2013: international tax compliance (seulement disponible en anglais)

Tax Bulletin

Mars 2013
Budget 2013: further restrictions on loss trading(seulement disponible en anglais)
Tax Bulletin
Mars 2013
Budget 2013: synthetic dispositions(seulement disponible en anglais)
Tax Bulletin
Mars 2013
Budget 2013: changes to personal income tax rules(seulement disponible en anglais)
Tax Bulletin
Mars 2013
Budget 2013: enhanced SR&ED enforcement measures announced(seulement disponible en anglais)
Tax Bulletin
Mars 2013
Budget 2013: capital cost allowance enhancements unveiled(seulement disponible en anglais)
Tax Bulletin
Mars 2013
Budget 2013: changes to the taxation of resource industries(seulement disponible en anglais)
Tax Bulletin
Juin 2012
Finance proposes amendments to the "prohibited investment" rules(seulement disponible en anglais)
Tax Bulletin
Mai 2012
Canada Unveils Significant Amendments to Thin Cap Regime(seulement disponible en anglais)
Tax Notes International
Volume 66, Number 9 - May 28, 2012
Mars 2012
Budget 2012: new "foreign affiliate dumping" measures introduced(seulement disponible en anglais)
Tax Bulletin
Mars 2012
Budget 2012: transfer pricing amendments proposed(seulement disponible en anglais)
Tax Bulletin
Mars 2012
Budget 2012: government moves to further expand the tax shelter rules(seulement disponible en anglais)
Tax Bulletin
Mars 2012
Budget 2012: tightening of the "thin capitalization" rules unveiled(seulement disponible en anglais)
Tax Bulletin
Mars 2012
Budget 2012: changes to the taxation of resource industries(seulement disponible en anglais)
Tax Bulletin
Mars 2012
Budget 2012: flexibility for eligible dividend designations introduced(seulement disponible en anglais)
Tax Bulletin
Mars 2012
Ontario budget 2012: An indication of things to come(seulement disponible en anglais)
Tax Bulletin
Novembre 2011
The New RRSP/RRIF Anti-Avoidence Regime
(seulement disponible en anglais)
Taxation of Executive Compensation and Retirement Vol. 23(4)
Co-Authored with Todd Miller and Carl Irvine
Novembre 2011
Proposed legislative amendments shore up safe harbour for non-resident investment funds(seulement disponible en anglais)
Tax Bulletin
Octobre 2011
Further changes to new RRSP/RRIF anti-avoidance rules introduced(seulement disponible en anglais)
Tax Bulletin
Octobre 2011
A Matter of Fairness: Cancellation of Interest and Penalties under the Canadian Taxpayer Relief Provisions(seulement disponible en anglais)
IBFD - Bulletin for International Taxation
Septembre 2011
Securing & Sustaining "Mutual Fund Trust" Status – Tips & Traps - Part 2(seulement disponible en anglais)
Portfolio Management Association of Canada Seminar
Juin 2011
Employee Stock Options: New tax withholding requirements
(seulement disponible en anglais)
Canadian Bar Association Business & Corporate Bulletin
Mai 2011
Canada Revenue Agency Releases New Treaty Eligibility Forms
(seulement disponible en anglais)
Worldwide Tax Dailies
Co-authored by Michael Friedman and Ashley Palmer
Mai 2011
An Overview of the Canada Revenue Agency's Voluntary Disclosures Program(seulement disponible en anglais)
Estates, Trusts & Pensions Journal (2011) Vol. 30, No. 3
Co-authored by Michael Friedman and Ashley Palmer
Mars 2011
Budget 2011: Extension of the super flow-through share program(seulement disponible en anglais)
Tax Bulletin
Mars 2011
Budget 2011: Partnership deferral benefits eliminated(seulement disponible en anglais)
Tax Bulletin
Mars 2011
Budget 2011: Accelerated capital cost allowance for the M&P and clean energy sectors(seulement disponible en anglais)
Tax Bulletin
Mars 2011
Budget 2011: Proposed changes target abuse of RRSPs and RRIFs(seulement disponible en anglais)
Tax Bulletin
Mars 2011
Coming Clean to the CRA: An Introduction to the Federal Voluntary Disclosures Program
(seulement disponible en anglais)
Canadian Bar Association Business & Corporate Bulletin
Décembre 2010
The Federal Court of Appeal - Ambiguity Resolved: Non-Resident Corporations that late-file Nil Returns Subject to Penalties(seulement disponible en anglais)
Canadian Tax Journal (2010) Volume 58, No. 4.  
Co-authored by Michael Friedman and Ashley Palmer
Novembre 2010
Canada's New Tax Return Filing Requirements for Partnerships(seulement disponible en anglais)
Tax Notes International
Novembre 2010
Transfer Pricing Documentation Requirements
(seulement disponible en anglais)
Co-Presented by Michael Friedman and Todd Miller
at Federated Press: Basics of International Tax & Transfer Pricing
Octobre 2010
Are you Eligible to Make a Valid Voluntary Disclosure?
(seulement disponible en anglais)
Taxation Law Section, OBA Newsletter, Volume 21, No. 1
Octobre 2010
« U.S. Tax-Exempts and Article XXI of the Canada-U.S. Treaty: Claiming an Exemption from Canadian Withholding Tax »
Co-author (Michael Friedman and Ashley Palmer), Journal of International Taxation
Septembre 2010
Ambiguity resolved: Canadian Federal Court of Appeal upholds late-filing penalties for non-residents
(seulement disponible en anglais)
Tax Planning International Review – Volume 37, Number 9 – Co-authored by Ashley Palmer and Michael Friedman
Juillet 2010
Canada chapter in Getting the Deal Through - Mining 2010
Reproduced with permission from Law Business Research. First published in Getting the Deal Through - Mining - 2010, (published in June 2010). For more information visit www.GettingTheDealThrough.com
Juillet 2010
Change in Canadian tax rules make it easier to invest in Canada(seulement disponible en anglais)
Private Equity Bulletin
Novembre 2009
CRA to Fund Compliance-Related Education and Training Initiatives(seulement disponible en anglais)
Charities Bulletin
Juillet 2009
Canada chapter in: Getting the Deal Through - Mining 2009(seulement disponible en anglais)
Law Business Research
13 Juillet 2009
Canadian Late Filing Penalty Successfully Challenged(seulement disponible en anglais)
Tax Notes International
Hiver 2009
Canada and the U.S. Ratify Significant Tax Treaty Changes(seulement disponible en anglais)
Michigan Tax Lawyer, Volume XXXV, Issue 1, Winter 2009
Co-authored by Michael Friedman and Todd Miller
Septembre 2008
Transfer Pricing Documentation Requirements in Canada
(seulement disponible en anglais)
North American Transfer Pricing Solutions
Co-authored by Michael Friedman and Todd Miller
Juillet 2008
Canada chapter in Getting the Deal Through – Mining 2008
(seulement disponible en anglais)
Contributing editors: Sean Farrell, Robert McDermott and Jeffery Snow
Getting the Deal Through – Mining 2008For more information visit www.GettingTheDealThrough.com
Avril 2008
Canada reduces tax reporting for non-residents(seulement disponible en anglais)
International Tax Review
Co-authored by Michael Friedman and Todd Miller
Mars 2008
Transfer Pricing Documentation Guide
(seulement disponible en anglais)
TP Weekly
Mars 2008
Budget 2008: Budget promises to lessen tax reporting burden on foreign-based private equity funds investing in Canada
(seulement disponible en anglais)
Practical US/International Tax Strategies (WT Exec)
Mars 2008
Canadian Government to Lessen Tax Reporting Burden on Non-Residents
(seulement disponible en anglais)
International Tax Review
Février 2008
Budget 2008: Extension of the Super Flow-Through Share Program(seulement disponible en anglais)
Tax Bulletin
Janvier 2008
Major Changes in Store for Canada-US Treaty
(seulement disponible en anglais)
International Tax Review, December/January 2008
Co-authored by Michael Friedman and Todd Miller
Hiver 2008
Proposed Tax Amendments Remove Obstacle to Defeasance Transactions in Canada(seulement disponible en anglais)
CMBS World 10:4 (Winter 2008) 46
Co-authored by Michael Friedman, Robert Antenore and Stephanie Robinson
2008
The Perils of Challenging an Equitable Result
(seulement disponible en anglais)
Canadian Tax Journal 56:1 Can Tax J 160
2008
A "Beneficial" Approach to Treaty Interpretation
(seulement disponible en anglais)
Canadian Tax Journal 57:4 Can Tax J 871
Co-authored by Michael Friedman and Ashley Palmer
Décembre 2007
Elimination of Withholding Tax on Conventional Interest Payments to Arm's Length Non-Residents(seulement disponible en anglais)
Tax Law Bulletin
Décembre 2007
Your guide to the transfer pricing impact of the new Canada-US Protocol(seulement disponible en anglais)
Tax Law Bulletin
Novembre 2007
Accelerated Elimination of Non-Resident Withholding Tax on Conventional Interest Payments(seulement disponible en anglais)
Tax Law Bulletin
Octobre 2007
New Protocol to the Canada-US Tax Treaty: "Treaty Shopping" Limitations Expanded(seulement disponible en anglais)
Tax Law Bulletin
21 Septembre 2007
New Protocol to Canada-U.S. Tax Treaty – Elimination of Withholding Tax on Interest and Other Changes(seulement disponible en anglais)
Tax Law Bulletin
Septembre 2007
The Taxation of Commercial Enterprises and Business Transactions in Canada(seulement disponible en anglais)
Chapter 9 in "Corporate Finance for Canadian Executives", edited by Howard E. Johnson (Carswell - Thomson Canada Limited - 2007)
Juillet 2007
Proposed Tax Amendments Remove Obstacle to Defeasance Transactions(seulement disponible en anglais)
Tax Law Bulletin
Juillet 2007
Canada Chapter in Getting the Deal Through - Mining 2007(seulement disponible en anglais)
Juillet 2007
New Tax Reporting Requirements Proposed for Publicly Listed Mutual Fund Trusts and Partnerships(seulement disponible en anglais)
Tax Law Bulletin
Juillet 2007
Amendments Would Remove Obstacle to Defeasance Transactions(seulement disponible en anglais)
Tax Notes International Volume 47, Number 2
Co-authored by Michael Friedman, Robert Antenore and Stephanie Robinson
Juin 2007
Double dips frustrate Canadian finance minister
(seulement disponible en anglais)
International Tax Review
Co-authored by Michael Friedman, Todd Miller and John Galambos
Février 2007
Income Trusts Cope with Upheaval(seulement disponible en anglais)
International Tax Review
Co-authored by Michael Friedman and Todd Miller
Décembre 2006
Tax-Efficient Structuring in Canada: Choice of Entity Considerations and the Expanding Dynamic of the Unlimited Liability Company(seulement disponible en anglais)
Michigan Tax Lawyer Volume XXXII Issue 1 Winter 2006
Novembre 2006
Big changes on the horizon for income trusts
(seulement disponible en anglais)
Law Times, Volume 17, Number 36
Co-authored: Michael Friedman and Todd Miller
Mai 2006
Christmas in July? Corporate Tax Reductions Unveiled(seulement disponible en anglais)
Tax Law Bulletin
Mai 2006
Federal Budget 2006: Resurrection of the Super Flow-Through Share Program(seulement disponible en anglais)
Tax Law Bulletin
Hiver 2006
Tax-Efficient Structuring in Canada: Choice of Entity Considerations and the Expanding Dynamic of the Unlimited Liability Company
(seulement disponible en anglais)
Michigan Tax Lawyer, Volume XXXII, Issue 1
Co-authored by Michael Friedman, Michael Domanski, Todd Miller and Wayne Gray
2006
When the Tax Tail "Doesn't" Wag the Business Dog
(seulement disponible en anglais)
Canadian Tax Journal (2006) 54:3 Can Tax J 719
Novembre 2005
Proposed Legislation Shifts Focus Away From Income Trusts(seulement disponible en anglais)
Tax Law Bulletin
Septembre 2005
Taxpayers should look carefully at the treatment of child support payments(seulement disponible en anglais)
The Lawyers Weekly
Co-authored: Michael Friedman and Sandy Andreou
Septembre 2005
An Unbiased Look at Unlimited Liability Companies in Canada(seulement disponible en anglais)
Tax and Corporate Law Bulletin
Septembre 2005
Canadian Government Unveils Initiative to Combat 'Aggressive' Tax Planning
(seulement disponible en anglais)
Tax Planning International Review, Volume 32, Number 9
Co-authored by Michael Friedman and Matthew Langford
Août 2005
Wood. v. Holden: Clarifying the "Central Management and Control" Test(seulement disponible en anglais)

Tax Planning International Review, August 2005
Co-authored by Michael Friedman, Alexander Pizale and Chris Hughes

Août 2005
Government Eliminates Foreign Property Restrictions on Retirement Savings Plans - Country Survey - Canada(seulement disponible en anglais)
Tax Planning International Review, August 2005
Co-authored by Michael Friedman and Stephen Genttner
Janvier 2005
Tsunami Relief Effort - 2004 Deadline Extended for Charitable Donations(seulement disponible en anglais)
Tax Bulletin
2005
Outlays, Expenditures, and Expenses: Grappling with the Proper Characterization of Employee Stock Options
(seulement disponible en anglais)
Canadian Tax Journal (2005) 53:2 Can Tax J 463
Octobre 2004
Voluntary Disclosure Programs: Recent Trends and Developments
(seulement disponible en anglais)
Taxation Law, Volume 15, Number 1
Co-authored by Michael Friedman and Sacha Isaacksz
Juillet 2004
Tax-Efficient Investing in Canada: Dispelling the Myths(seulement disponible en anglais)
Tax Bulletin
Juillet 2004
Tax-Efficient Lending into Canada: Dispelling the Myths(seulement disponible en anglais)
Tax Bulletin
Juin 2004
Ontario Government Releases Inaugural Budget(seulement disponible en anglais)
Tax Planning International Review, Volume 31, Number 6
Mai 2004
Government Releases Inaugural Budget
(seulement disponible en anglais)
World Corporate Finance Review, Volume 4, Number 5
Co-authored by Michael Friedman and Neal Hewitt
Avril 2004
Government Extends Tax Collection Limitation Period
(seulement disponible en anglais)
World Corporate Finance Review, Volume 4, Number 4
Mars 2004
Canadian Minister of Finance Tables 2004 Federal Budget(seulement disponible en anglais)
Tax Bulletin
Mars 2004
General Anti-Avoidance Rule Interpreted Favourably
(seulement disponible en anglais)
World Corporate Finance Review, Volume 4, Number 3
Février 2004
Tax Court Releases Troubling Ruling on Complex Financial Transactions
(seulement disponible en anglais)
World Corporate Finance Review, Volume 4, Number 2
Co-authored by Michael Friedman and David Wentzell
Janvier 2004
New FIE Rules Address Accounting, Technical Issues
(seulement disponible en anglais)
Tax Notes International, Volume 33, Number 3
Co-authored by Michael Friedman and David Wentzell
Janvier 2004
Department of Finance Release New Charitable Donation Rules; Penalties on Non-Resident Persons in Respect of Certain Dispositions
(seulement disponible en anglais)
World Corporate Finance Review, Volume 4, Number 1
2004
The Income Tax Treatment of Merger Costs: BJ Services Triumphs Again
(seulement disponible en anglais)
Canadian Tax Journal (2004) 52:1 Can Tax J 153
Janvier 2004
Tax Treaties Update
(seulement disponible en anglais)
Tax Planning International Review, Volume 31, Number 1
Décembre 2003
Corporate Tax Rates Increased in Largest Province; Revenue Authority Sets Sights on "Treaty Shopping" Arrangements
(seulement disponible en anglais)
World Corporate Finance Review, Volume 3, Number 12
Octobre 2003
The Rise and Fall of the Cross-Border Income Trust and What Lies Beyond…(seulement disponible en anglais)
Business Trust & REITs Bulletin
Septembre 2003
The Queen v. Nova Scotia Power Inc. - The "Powerful" Perils of Section 173 of the Income Tax Act(seulement disponible en anglais)
Canadian Tax Journal (2003) Vol. 51, No. 3, p. 1296
Juillet 2003
BJ Services Company Canada v. The Queen - Capital Confusion: The Evolving Tax Characterization of Merger Costs(seulement disponible en anglais)

Canadian Tax Journal (2003) Vol. 51, No. 1, p. 528

Juillet 2003
Nonresidents Beware: Restrictions on Canadian Tax Refunds
(seulement disponible en anglais)
Tax Notes International, Volume 31, Number 4
Co-authored by Michael Friedman and Andrea Leong
Juin 2003
Recent Shifts in Capital Taxation in Canada
(seulement disponible en anglais)
Tax Notes International, Volume 30, Number 11
Co-authored by Michael Friedman and Hong Ky Luu
Mai 2003
Winds of Change: Recent Shifts in Capital Taxation in Canada
(seulement disponible en anglais)
Taxation Law, Volume 13, Number 4
Co-authored by Michael Friedman and Hong Ky Luu
2003
The "Powerful" Perils of Section 173 of the Income Tax Act
(seulement disponible en anglais)
Canadian Tax Journal (2003) 51:3 Can Tax J 1296
Novembre 2002
Collateral Damage: GST and Income Taxation of Settlements and Release Payments
(seulement disponible en anglais)
Taxation Law, Volume 13, Number 2
Co-authored by Michael Friedman and Jamie Wilks
2002
Is "Art" in the Eye of the Beholder? Baseball, Broadcasting, and the Interpretation of Tax Treaties
(seulement disponible en anglais)
Canadian Tax Journal (2002) Vol. 50, No. 4
2002
"Power"ful Agents: the Tax Treatment of Privatized Entities
(seulement disponible en anglais)
Canadian Tax Journal (2002) Vol. 50, No. 2
26 Mars 2020
Webinar: Managing Tax Matters in the Midst of the COVID-­19 Pandemic
(seulement disponible en anglais)
9 Avril 2019
Budget 2019: Developments of Note for Compliance Officers(seulement disponible en anglais)
Compliance Officers' Network Meeting
2 Novembre 2017
Correcting Past Tax Mistakes: Navigating the Shifting Waters of the Voluntary Disclosure(seulement disponible en anglais)
Webinar 1: Individuals and Trusts
2 Novembre 2017
Correcting Past Tax Mistakes: Navigating the Shifting Waters of the Voluntary(seulement disponible en anglais)
Webinar 2: Corporations
Novembre 2015
Canadian Investor in an Increasingly Globally Regulated World
(seulement disponible en anglais)
PMAC National Conference & Annual Meeting, Toronto, Ontario
Novembre 2015
The Characteristics and Uses of Limited Partnerships
(seulement disponible en anglais)
Osgoode Professional Development: The Short Course on Partnerships, Limited Partnerships and Joint Ventures, Toronto, Ontario
Octobre 2015
Associated Affiliated and Related: The Implications
(seulement disponible en anglais)
Ontario Tax Conference, Canadian Tax Foundation, Toronto, Ontario
Octobre 2014
FATCA Workshop for Portfolio Managers
(seulement disponible en anglais)
Portfolio Management Association of Canada, Co-presented with Deloitte, Amoranto Consulting, and Kaye Scholer LLP
16 Septembre 2014
FATCA: A Portfolio Manager's Guide to Navigating Uncharted Waters(seulement disponible en anglais)
Compliance Officers' Network Meeting, Portfolio Management Association of Canada
Avril 2014
The Future of Business Taxation in Canada: An Insider's Perspective
(seulement disponible en anglais)
Canadian Corporate Counsel Association
Mars 2014
Crossing the 49th Parallel: Best Practices in Canada-US Corporate Transactions
(seulement disponible en anglais)
Association of Corporate Counsel, Co-presented with Edwards Wildman
Septembre 2013
Emerging Managers Seminar Series: Doing Business Offshore
(seulement disponible en anglais)
Alternative Investment Management Association, Co-presented with KPMG, Walkers and Waratah Capital Advisors
5 Novembre 2012
Transfer Pricing Documentation Requirements(seulement disponible en anglais)
Co-Presented by Todd Miller and Michael Friedman, at Federated Press: 8th Understanding Canada/U.S. Transfer Pricing Course
16 Octobre 2012
Key Tax Issues for Corporate Counsel: Identifying and Managing Tax Risk(seulement disponible en anglais)
Corporate Counsel Tax Presentation, McMillan LLP
Septembre 2012
Navigating the Minefield: An Advisor's Guide to Penalty Taxes and Other Tax Pitfalls
(seulement disponible en anglais)
Presentation to the IAIC Annual Conference
Février 2012
Taxation of Franchises: From Home and Abroad(seulement disponible en anglais)
Presented at the Canadian Franchise Association 2012 Legal Day
Novembre 2011
Transfer Pricing Documentation Requirements(seulement disponible en anglais)
Co-Presented by Todd Miller and Michael Friedman, at Federated Press: 7th Understanding Canada/U.S. Transfer Pricing Course
Septembre 2011
Securing & Sustaining 'Mutual Fund Trust' Status - Tips & Traps(seulement disponible en anglais)
Portfolio Management Association of Canada Seminar
Octobre 2010
The Characteristics and Uses of Limited Partnerships
(seulement disponible en anglais)
Osgoode Professional Development: The Short Course on Partnerships, Limited Partnerships and Joint Ventures, Toronto, Ontario
Octobre 2009
The Characteristics and Uses of Limited Partnerships
(seulement disponible en anglais)
Osgoode Professional Development: The Short Course on Partnerships, Limited Partnerships and Joint Ventures, Toronto, Ontario
Mai 2008
Challenges when Structuring Cross-Border Transactions and Political Solutions
(seulement disponible en anglais)
Presented at the AIJA May Conference, Miami, Florida
Juin 2007
Income Trusts Revisited: The Canadian Income Tax Implications of the Proposed "SIFT" Rules
(seulement disponible en anglais)
Federated Press: Tax Effective Private Equity & Investment Funds Course, Toronto, Ontario