Todd A. Miller 

Co-Chair, Tax
Toronto  t: 416.865.7058  |  e: todd.miller@mcmillan.ca

Todd A. Miller

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

t: 416.865.7058
e: todd.miller@mcmillan.ca

overview

Todd is a partner in the Toronto office of McMillan. Todd's practice focuses on income tax, with an emphasis on domestic and cross-border financing transactions (public and private), transfer pricing and international tax treaty matters, securities offerings, mergers and acquisitions, reorganizations and business divestitures. Todd has also developed expertise in the areas of joint venture / partnership agreements, estate planning, employee compensation, and the taxation of charities and other non-profit organizations.

Todd has appeared before the Tax Court of Canada, is a regular contributor to a host of Canadian and international tax publications, including the Canadian Tax Journal, Tax Notes International and International Tax Review, has spoken on a variety of tax matters, including cross-border business acquisition strategies, outbound planning for Canadian multinationals and partnership planning opportunities, and has been a regular instructor at the annual Bar Admission Course of Ontario. Todd was named one of Lexpert's Rising Stars – Leading Lawyers under 40 (2008), and has appeared to discuss tax matters on national media outlets such as Business News Network.

Presentations

Practical Tax Considerations for Equity Compensation Plans
The Canada-US Tax Treaty: Impacts and Opportunities
The U.S. - Canada Tax Treaty Protocol: Impacts and Planning Opportunities
Recent Changes in REIT Taxation
the U.S. - Canada Tax Treaty: Impacts and Planning Opportunities
The Canada-U.S. Tax Convention: Corporate Tax Planning Opportunities
The U.S. – Canada Tax Treaty Protocol: Impacts and Planning Opportunities
The U.S. – Canada Tax Treaty Protocol: Impacts and Planning Opportunities
Transfer Pricing Documentation Requirements
Transfer Pricing Documentation Requirements
The U.S. - Canada Tax Treaty Protocol: Impacts and Planning Opportunities
The Canada – U.S. Tax Treaty: Corporate Tax Planning Opportunities

Publications

Budget 2018: Tempered Private Company Passive Investment Income Changes Unveiled
Budget 2016: Significant International Tax Proposals Unveiled
Budget 2015: Tax-Free Savings Accounts – A Welcome Contribution Limit Increase, but "Prohibited Investment" Rules Remain a Concern
UPDATE: Amendments to Thin Cap and Withholdings Tax Rules: Good News for Lenders, Better News for Borrowers
Canadian Branch Profits Tax – Challenging The Denial Of Treaty-Benefits For US LLCS
Budget 2014: Treaty Shopping
Canada: Audit Guide
Ontario budget 2013: Employer health tax changes
Budget 2013: broadening the application of Canada's thin-capitalization rules
Canadian Q&A chapter for the 11th edition of the Practical Law Company Employee Share Plans Multi-Jurisdictional Guide
The New RRSP/RRIF Anti-Avoidance Regime: a Roadmap and Tips for the Unwary
Budget 2012: new "foreign affiliate dumping" measures introduced
Further changes to new RRSP/RRIF anti-avoidance rules introduced
Securing & Sustaining "Mutual Fund Trust" Status – Tips & Traps - Part 2
Canada - U.S. Investment
Budget 2011: Partnership deferral benefits eliminated
Budget 2011: Accelerated capital cost allowance for the M&P and clean energy sectors
Transfer Pricing Documentation Requirements
The Canada - U.S. Tax Treaty Protocol - Impact and Planning Opportunities
Interest Stripping Not Subject to GAAR
Lehigh Cement Limited v Canada
Budget 2010: Taking Stock of Your Options
Lehigh Cement Limited v. The Queen, 2009 DTC 776
Canada and the U.S. Ratify Significant Tax Treaty Changes
Panel Looks to Give Competitiveness a Boost
Transfer Pricing Documentation Requirements in Canada
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
Your guide to the transfer pricing impact of the new Canada-US Protocol
The growing interest of international private equity funds to invest in Canada
The Taxation of Commercial Enterprises and Business Transactions in Canada
New Tax Reporting Requirements Proposed for Publicly Listed Mutual Fund Trusts and Partnerships
Double Dips Frustrate Canadian Finance Minister
Double dips frustrate Canadian finance minister
Budget 2007: Part IV - Groundbreaking Changes on the Foreign Affiliate Front
Income Trusts Cope with Upheaval
Limited Partnerships
Tax-Efficient Structuring in Canada: Choice of Entity Considerations and the Expanding Dynamic of the Unlimited Liability Company
Canadian Tax Law for Michigan Lawyers
CRA to Fund Educational Initiatives Undertaken by Charities
Limited Window for New Funding Opened
Big changes on the horizon for income trusts
Tax-Efficient Structuring in Canada: Choice of Entity Considerations and the Expanding Dynamic of the Unlimited Liability Company
Proposed Legislation Shifts Focus Away From Income Trusts
How Canadian ULC's Can Help Efficient Cross-Border Investment
An Unbiased Look at Unlimited Liability Companies in Canada
Tax-Efficient Lending into Canada: Dispelling the Myths
Tax-Efficient Investing in Canada: Dispelling the Myths
Canadian Subsidiary Guarantees for Foreign Parent Borrowings
If It Seems Too Good To Be True... Department of Finance Releases New Legislation Restricting Charitable Donation Arrangements
Cross-Border Guarantees and Similar Arrangements - Tax Pitfalls
The Rise and Fall of the Cross-Border Income Trust and What Lies Beyond…
BJ Services Company Canada v. The Queen - Capital Confusion: The Evolving Tax Characterization of Merger Costs
US-Canada Cross-Border Tax Strategies
Employee Incentive Programs: Taking Stock of Your Options
Case Comment: Realization, Reserves, and Reasonableness
Case Comment: Reasonableness based on Residence
"Structuring Foreign Affiliates"

News

22 McMillan Lawyers Recognized in the 2020 Legal 500: Canada Directory
Todd Miller comments on treaty shopping in the Financial Post

Education

  • Osgoode Hall Law School, LLB - 1993
  • York University, BA (Econ.) - 1993

Year Of Call

  • Called to the Ontario bar - 1995

Practices

tax
cross-border taxation
business taxation
private equity
business formation
real estate investment trusts
executive compensation
corporate finance

Industries

private equity - buyouts & venture capital investment
energy
banking, finance and insurance
pharmaceuticals
manufacturing, distribution and retail

Directorships and Professional Associations

  • Canadian Bar Association
  • Canadian Tax Foundation
  • International Fiscal Association (Canadian Branch)


     

Awards & Rankings

  • Listed in the Legal500 Canada 2020 as a “Recommended Lawyer” – Tax 

Media Mentions

vcard

Todd is a partner in the Toronto office of McMillan. Todd's practice focuses on income tax, with an emphasis on domestic and cross-border financing transactions (public and private), transfer pricing and international tax treaty matters, securities offerings, mergers and acquisitions, reorganizations and business divestitures. Todd has also developed expertise in the areas of joint venture / partnership agreements, estate planning, employee compensation, and the taxation of charities and other non-profit organizations.

Todd has appeared before the Tax Court of Canada, is a regular contributor to a host of Canadian and international tax publications, including the Canadian Tax Journal, Tax Notes International and International Tax Review, has spoken on a variety of tax matters, including cross-border business acquisition strategies, outbound planning for Canadian multinationals and partnership planning opportunities, and has been a regular instructor at the annual Bar Admission Course of Ontario. Todd was named one of Lexpert's Rising Stars – Leading Lawyers under 40 (2008), and has appeared to discuss tax matters on national media outlets such as Business News Network.

March 2014
Employee share plans in Canada: regulatory overview
Practical Law - Multi-Jurisdictional Guide 2014/15
February 2014
Budget 2014: Treaty Shopping
Tax Bulletin 
October 2013
Canada: Audit Guide
World Transfer Pricing 2014 - International Tax Review
October 2012
Canadian Q&A chapter for the 11th edition of the Practical Law Company Employee Share Plans Multi-Jurisdictional Guide
Co-authored by Todd Miller, Mark Rowbotham, George Waggott, Cindy Wan
April 2012
The New RRSP/RRIF Anti-Avoidance Regime: a Roadmap and Tips for the Unwary
Taxation of Executive Compensation and Retirement Journal
Co-authored by Todd Miller, Michael Friedman and Carl Irvine
September 2011
Securing & Sustaining "Mutual Fund Trust" Status – Tips & Traps - Part 2
Portfolio Management Association of Canada Seminar
May 2011
Canada - U.S. Investment
Co-Presented by Todd Miller of McMillan LLP and Michael Domanski of Honigman Miller Schwartz and Cohn LLP
Presented at Federated Press: Understanding Canada - U.S. Taxation
November 2010
Transfer Pricing Documentation Requirements
Co-Presented by Michael Friedman and Todd Miller
at Federated Press: Basics of International Tax & Transfer Pricing
November 2010
The Canada - U.S. Tax Treaty Protocol - Impact and Planning Opportunities
Co-Presented: Todd Miller of McMillan LLP and Michael Domanski of Honigman Miller Schwartz and Cohn LLP
Presented at Federated Press: Tax Planning for Migration to or from Canada
October 2010
Interest Stripping Not Subject to GAAR
Lehigh Cement Limited v Canada
Case Comment: Canadian Tax Journal, (2010) Vol. 58, No 3
March 2010
Budget 2010: Taking Stock of Your Options
Tax Law Bulletin
November 2009
Lehigh Cement Limited v. The Queen, 2009 DTC 776
Case Comment: Canadian Tax Journal, (2009) Vol. 57, No 3
Winter 2009
Canada and the U.S. Ratify Significant Tax Treaty Changes
Michigan Tax Lawyer, Volume XXXV, Issue 1, Winter 2009
Co-authored by Michael Friedman and Todd Miller
September 2008
Transfer Pricing Documentation Requirements in Canada
North American Transfer Pricing Solutions
Co-authored by Michael Friedman and Todd Miller
April 2008
Canada reduces tax reporting for non-residents
International Tax Review
Co-authored by Michael Friedman and Todd Miller
March 2008
Transfer Pricing Documentation Guide
TP Weekly
March 2008
Budget 2008: Budget promises to lessen tax reporting burden on foreign-based private equity funds investing in Canada
Practical US/International Tax Strategies (WT Exec)
March 2008
Canadian Government to Lessen Tax Reporting Burden on Non-Residents
International Tax Review
January 2008
Major Changes in Store for Canada-US Treaty
International Tax Review, December/January 2008
Co-authored by Michael Friedman and Todd Miller
October 2007
The growing interest of international private equity funds to invest in Canada
Financier Worldwide Magazine
September 2007
The Taxation of Commercial Enterprises and Business Transactions in Canada
Chapter 9 in "Corporate Finance for Canadian Executives", edited by Howard E. Johnson (Carswell - Thomson Canada Limited - 2007)
June 2007
Double Dips Frustrate Canadian Finance Minister
International Tax Review
June 2007
Double dips frustrate Canadian finance minister
International Tax Review
Co-authored by Michael Friedman, Todd Miller and John Galambos
February 2007
Income Trusts Cope with Upheaval
International Tax Review
Co-authored by Michael Friedman and Todd Miller
February 2007
Limited Partnerships
Presentation at Partnerships Course, Osgoode Professional Development, York University
November 2006
Canadian Tax Law for Michigan Lawyers
Presentation at Michigan Institute of Continuing Education
November 2006
Big changes on the horizon for income trusts
Law Times, Volume 17, Number 36
Co-authored: Michael Friedman and Todd Miller
Winter 2006
Tax-Efficient Structuring in Canada: Choice of Entity Considerations and the Expanding Dynamic of the Unlimited Liability Company
Michigan Tax Lawyer, Volume XXXII, Issue 1
Co-authored by Michael Friedman, Michael Domanski, Todd Miller and Wayne Gray
November 2005
How Canadian ULC's Can Help Efficient Cross-Border Investment
International Tax Review
September 2005
An Unbiased Look at Unlimited Liability Companies in Canada
Tax and Corporate Law Bulletin
February 2004
Cross-Border Guarantees and Similar Arrangements - Tax Pitfalls
Corporate Finance Bulletin
June 2003
US-Canada Cross-Border Tax Strategies
Chair, IQPC Conference – June, 2003 (Toronto)
January 2003
Employee Incentive Programs: Taking Stock of Your Options
Pensions and Employee Compensation Bulletin
2002
Case Comment: Realization, Reserves, and Reasonableness
Canadian Tax Journal Vol. 50, No. 5, (2002)
2000
Case Comment: Reasonableness based on Residence
Canadian Tax Journal Vol. 48, No. 4 (2000)
November 2000
"Structuring Foreign Affiliates"
Presentation at Federated Press Conference entitled "Foreign Affiliates" – November , 2000 (Toronto)
October 26, 2015
Associated, Affiliated and Related: The Implications
Ontario Tax Conference, Canadian Tax Foundation, Toronto, Ontario
September 24, 2015
Practical Tax Considerations for Equity Compensation Plans
Federated Press: 13th Taxation of Executive Compensation and Retirement Course
May 27, 2015
The Canada-US Tax Treaty: Impacts and Opportunities
Federated Press: 4th Cross-Border Personal Tax Planning
November 5, 2014
The U.S. - Canada Tax Treaty Protocol: Impacts and Planning Opportunities
Federated Press: Tax Planning for the International Client
September 30, 2014
Recent Changes in REIT Taxation
15th Tax Planning for Real Estate Transactions - Federated Press
May 15, 2014
the U.S. - Canada Tax Treaty: Impacts and Planning Opportunities
Federated Press: Cross-Border Personal Tax Planning
November 6, 2013
Tax Planning for the International Client
Federated Press
June 7, 2013
The Canada-U.S. Tax Convention: Corporate Tax Planning Opportunities
Federated Press: 3rd Understanding Canada U.S. Taxation
May 2013
The U.S. – Canada Tax Treaty Protocol: Impacts and Planning Opportunities
Presented by Todd Miller, at Federated Press: Cross-Border Personal Tax Planning
November 7, 2012
The U.S. – Canada Tax Treaty Protocol: Impacts and Planning Opportunities
Presented by Todd Miller, at Federated Press: 6th Tax Planning for the International Client
November 5, 2012
Transfer Pricing Documentation Requirements
Co-Presented by Todd Miller and Michael Friedman, at Federated Press: 8th Understanding Canada/U.S. Transfer Pricing Course
November 2011
Transfer Pricing Documentation Requirements
Co-Presented by Todd Miller and Michael Friedman, at Federated Press: 7th Understanding Canada/U.S. Transfer Pricing Course
November 2011
The U.S. - Canada Tax Treaty Protocol: Impacts and Planning Opportunities
Co-Presented by Todd Miller of McMillan LLP and Michael Domanski of Honigman Miller Schwartz and Cohn LLP, Presented at Federated Press: 5th Tax Planning for the International Client
September 2011
The Canada – U.S. Tax Treaty: Corporate Tax Planning Opportunities
Co-Presented by Todd Miller of McMillan LLP and Michael Domanski of Honigman Miller Schwartz and Cohn LLP, Presented at Federated Press: 5th Taxation of Inbound Investment Course