Todd A. Miller 

Todd A. Miller

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

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

aperçu

Todd Miller est un associé de McMillan au bureau de Toronto. La pratique de Todd Miller est axée sur l'impôt sur le revenu et, plus particulièrement, sur les opérations de financement (publiques et privées) au pays et à l'étranger, l'établissement des prix de transfert et les questions relatives aux conventions fiscales internationales, les placements de valeurs mobilières, les fusions et acquisitions, les réorganisations et les dessaisissements d'entreprises. Todd possède également une expertise dans le domaine de la planification successorale, de la rémunération des employés et du régime fiscal d'organisations caritatives et d'autres organismes sans but lucratif.

Todd a plaidé devant la Cour canadienne de l'impôt. Il contribue régulièrement à diverses publications canadiennes et internationales, dont la Revue fiscale canadienne, Tax Notes International et International Tax Review. Il a présenté des allocutions en matière d'impôt, notamment les stratégies d'acquisition d'entreprises transfrontalières, la planification des affaires au départ de multinationales canadiennes et les occasions de planification de partenariats, en plus d'être chargé de cours dans le cadre du programme de formation du Barreau de l'Ontario. Todd a récemment été nommé parmi les finalistes du concours de la publication Lexpert's Rising Stars – Leading Lawyers under 40 (2007) et a été invité par les médias nationaux tels que Business News Network pour discuter de questions de fiscalité.
 

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 avocats de McMillan figurent au répertoire The Legal 500 – Canada de 2020
Todd Miller discute du chalandage fiscal dans le Financial Post

Education

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

Year Of Call

  • Barreau de l'Ontario - 1995

Practices

fiscalité
fiscalité transfrontalière
fiscalité des entreprises
capital d'investissement
création d'entreprises
fiducies de placement immobilier
rémunération des cadres supérieurs
financement des entreprises

Industries

capital d'investissement et capital de risque
énergie
banques, finances et assurances
produits pharmaceutiques
industries manufacturières, distribution et commerce du détail

Directorships and Professional Associations

  • Association du Barreau canadien
  • Association canadienne d'études fiscales
  • Association fiscale internationale (section canadienne)

Awards & Rankings

  • Nommé au répertoire The Legal 500 – Canada de 2020 comme « avocat recommandé » en fiscalité

Todd Miller est un associé de McMillan au bureau de Toronto. La pratique de Todd Miller est axée sur l'impôt sur le revenu et, plus particulièrement, sur les opérations de financement (publiques et privées) au pays et à l'étranger, l'établissement des prix de transfert et les questions relatives aux conventions fiscales internationales, les placements de valeurs mobilières, les fusions et acquisitions, les réorganisations et les dessaisissements d'entreprises. Todd possède également une expertise dans le domaine de la planification successorale, de la rémunération des employés et du régime fiscal d'organisations caritatives et d'autres organismes sans but lucratif.

Todd a plaidé devant la Cour canadienne de l'impôt. Il contribue régulièrement à diverses publications canadiennes et internationales, dont la Revue fiscale canadienne, Tax Notes International et International Tax Review. Il a présenté des allocutions en matière d'impôt, notamment les stratégies d'acquisition d'entreprises transfrontalières, la planification des affaires au départ de multinationales canadiennes et les occasions de planification de partenariats, en plus d'être chargé de cours dans le cadre du programme de formation du Barreau de l'Ontario. Todd a récemment été nommé parmi les finalistes du concours de la publication Lexpert's Rising Stars – Leading Lawyers under 40 (2007) et a été invité par les médias nationaux tels que Business News Network pour discuter de questions de fiscalité.
 

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

Tax Bulletin

Mars 2016
Budget 2016: Significant International Tax Proposals Unveiled(seulement disponible en anglais)

Tax Bulletin

Novembre 2014
UPDATE: Amendments to Thin Cap and Withholdings Tax Rules: Good News for Lenders, Better News for Borrowers(seulement disponible en anglais)
Tax & Financial Services Bulletin
Juin 2014
Canadian Branch Profits Tax – Challenging The Denial Of Treaty-Benefits For US LLCS(seulement disponible en anglais)
Tax Bulletin
Mars 2014
Employee share plans in Canada: regulatory overview(seulement disponible en anglais)
Practical Law - Multi-Jurisdictional Guide 2014/15
Février 2014
Budget 2014: Treaty Shopping(seulement disponible en anglais)

Tax Bulletin 

Janvier 2014
Canadian Branch Profits Tax - Challenging the Denial of Treaty-Benefits for US LLCs
(seulement disponible en anglais)
TerraLex Connections Newsletter
Octobre 2013
Canada: Audit Guide
(seulement disponible en anglais)
World Transfer Pricing 2014 - International Tax Review
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
Octobre 2012
Canadian Q&A chapter for the 11th edition of the Practical Law Company Employee Share Plans Multi-Jurisdictional Guide
(seulement disponible en anglais)
Co-authored by Todd Miller, Mark Rowbotham, George Waggott, Cindy Wan
Avril 2012
The New RRSP/RRIF Anti-Avoidance Regime: a Roadmap and Tips for the Unwary
(seulement disponible en anglais)
Taxation of Executive Compensation and Retirement Journal
Co-authored by Todd Miller, Michael Friedman and Carl Irvine
Mars 2012
Budget 2012: new "foreign affiliate dumping" measures introduced(seulement disponible en anglais)
Tax Bulletin
Octobre 2011
Further changes to new RRSP/RRIF anti-avoidance rules introduced(seulement disponible en anglais)
Tax Bulletin
Septembre 2011
Securing & Sustaining "Mutual Fund Trust" Status – Tips & Traps - Part 2(seulement disponible en anglais)
Portfolio Management Association of Canada Seminar
Mai 2011
Canada - U.S. Investment
(seulement disponible en anglais)
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
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
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
Novembre 2010
The Canada - U.S. Tax Treaty Protocol - Impact and Planning Opportunities(seulement disponible en anglais)
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
Octobre 2010
Interest Stripping Not Subject to GAAR
Lehigh Cement Limited v Canada
(seulement disponible en anglais)
Case Comment: Canadian Tax Journal, (2010) Vol. 58, No 3
Mars 2010
Budget 2010: Taking Stock of Your Options(seulement disponible en anglais)
Tax Law Bulletin
Novembre 2009
Lehigh Cement Limited v. The Queen, 2009 DTC 776(seulement disponible en anglais)
Case Comment: Canadian Tax Journal, (2009) Vol. 57, No 3
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
Panel Looks to Give Competitiveness a Boost(seulement disponible en anglais)
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
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
Décembre 2007
Your guide to the transfer pricing impact of the new Canada-US Protocol(seulement disponible en anglais)
Tax Law Bulletin
Octobre 2007
The growing interest of international private equity funds to invest in Canada
(seulement disponible en anglais)
Financier Worldwide Magazine
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
New Tax Reporting Requirements Proposed for Publicly Listed Mutual Fund Trusts and Partnerships(seulement disponible en anglais)
Tax Law Bulletin
Juin 2007
Double Dips Frustrate Canadian Finance Minister(seulement disponible en anglais)
International Tax Review
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
Mars 2007
Budget 2007: Part IV - Groundbreaking Changes on the Foreign Affiliate Front(seulement disponible en anglais)
Tax Law Bulletin
Février 2007
Income Trusts Cope with Upheaval(seulement disponible en anglais)
International Tax Review
Co-authored by Michael Friedman and Todd Miller
Février 2007
Limited Partnerships
(seulement disponible en anglais)
Presentation at Partnerships Course, Osgoode Professional Development, York University
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
Canadian Tax Law for Michigan Lawyers
(seulement disponible en anglais)
Presentation at Michigan Institute of Continuing Education
Novembre 2006
CRA to Fund Educational Initiatives Undertaken by Charities
Limited Window for New Funding Opened
(seulement disponible en anglais)
Tax Law Bulletin
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
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
Novembre 2005
Proposed Legislation Shifts Focus Away From Income Trusts(seulement disponible en anglais)
Tax Law Bulletin
Novembre 2005
How Canadian ULC's Can Help Efficient Cross-Border Investment(seulement disponible en anglais)
International Tax Review
Septembre 2005
An Unbiased Look at Unlimited Liability Companies in Canada(seulement disponible en anglais)
Tax and Corporate Law Bulletin
Juillet 2004
Tax-Efficient Lending into Canada: Dispelling the Myths(seulement disponible en anglais)
Tax Bulletin
Juillet 2004
Tax-Efficient Investing in Canada: Dispelling the Myths(seulement disponible en anglais)
Tax Bulletin
5 Avril 2004
Canadian Subsidiary Guarantees for Foreign Parent Borrowings(seulement disponible en anglais)
Practitioners' Corner
Février 2004
Cross-Border Guarantees and Similar Arrangements - Tax Pitfalls(seulement disponible en anglais)
Corporate Finance Bulletin
Octobre 2003
The Rise and Fall of the Cross-Border Income Trust and What Lies Beyond…(seulement disponible en anglais)
Business Trust & REITs Bulletin
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

Juin 2003
US-Canada Cross-Border Tax Strategies
(seulement disponible en anglais)
Chair, IQPC Conference – June, 2003 (Toronto)
Janvier 2003
Employee Incentive Programs: Taking Stock of Your Options(seulement disponible en anglais)
Pensions and Employee Compensation Bulletin
2002
Case Comment: Realization, Reserves, and Reasonableness
(seulement disponible en anglais)
Canadian Tax Journal Vol. 50, No. 5, (2002)
2000
Case Comment: Reasonableness based on Residence
(seulement disponible en anglais)
Canadian Tax Journal Vol. 48, No. 4 (2000)
Novembre 2000
"Structuring Foreign Affiliates"
(seulement disponible en anglais)
Presentation at Federated Press Conference entitled "Foreign Affiliates" – November , 2000 (Toronto)
26 Octobre 2015
Associated, Affiliated and Related: The Implications
(seulement disponible en anglais)
Ontario Tax Conference, Canadian Tax Foundation, Toronto, Ontario
24 Septembre 2015
Practical Tax Considerations for Equity Compensation Plans(seulement disponible en anglais)
Federated Press: 13th Taxation of Executive Compensation and Retirement Course
27 Mai 2015
The Canada-US Tax Treaty: Impacts and Opportunities(seulement disponible en anglais)
Federated Press: 4th Cross-Border Personal Tax Planning
5 Novembre 2014
The U.S. - Canada Tax Treaty Protocol: Impacts and Planning Opportunities(seulement disponible en anglais)
Federated Press: Tax Planning for the International Client
30 Septembre 2014
Recent Changes in REIT Taxation(seulement disponible en anglais)
15th Tax Planning for Real Estate Transactions - Federated Press
15 Mai 2014
the U.S. - Canada Tax Treaty: Impacts and Planning Opportunities(seulement disponible en anglais)
Federated Press: Cross-Border Personal Tax Planning
6 Novembre 2013
Tax Planning for the International Client
(seulement disponible en anglais)
Federated Press
7 Juin 2013
The Canada-U.S. Tax Convention: Corporate Tax Planning Opportunities
(seulement disponible en anglais)
Federated Press: 3rd Understanding Canada U.S. Taxation
Mai 2013
The U.S. – Canada Tax Treaty Protocol: Impacts and Planning Opportunities(seulement disponible en anglais)
Presented by Todd Miller, at Federated Press: Cross-Border Personal Tax Planning
7 Novembre 2012
The U.S. – Canada Tax Treaty Protocol: Impacts and Planning Opportunities(seulement disponible en anglais)
Presented by Todd Miller, at Federated Press: 6th Tax Planning for the International Client
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
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
Novembre 2011
The U.S. - Canada Tax Treaty Protocol: Impacts and Planning Opportunities
(seulement disponible en anglais)
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
Septembre 2011
The Canada – U.S. Tax Treaty: Corporate Tax Planning Opportunities
(seulement disponible en anglais)
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