Publications and presentations

Our professionals write articles and contribute to publications covering a wide range of tax topics. Featured here is a list of selected publications and presentations that address various tax issues. Please contact us for more information or to obtain copies of these publications and presentations.

• Itti K.K. Ma, “SCC puts Garron debate to rest” STEP Inside (May 2012) Vol.11, No.2
• Sara McCracken and Albert Baker, “Denmark: Beneficial Ownership” (January 2011) vol.19, no. 1 Canadian Tax Highlights
• Grant Russell, “”Mothership’ Revisited - Canada’s Foreign Affiliate Regime and Active Business Income” (2010) Volume XV, No.4 International Tax Planning (Federated Press)
• Joyce Lee, “Section 94.1 and Immigration Trust” (November 2010) vol.18, no.11 Canadian Tax Highlights
• Sara McCracken and Albert Baker, “US LLC a Treaty Resident” (May 2010) vol.18, no. 5 Canadian Tax Highlights
• Joyce Lee and Albert Baker, “Section 143.3 Comfort Letter” (March 2010) vol. 18, no. 3 Canadian Tax Highlights
• Curtis R. Stewart, “Review of Recent Commodity Tax Cases”, 2010 Tax Executives Institute Conference
• Sara McCracken and Brad Gordica, “Canada-US Protocol: Top Five Issues for Cross-Border Businesses,” 2009 British Columbia Tax Conference (Vancouver: Canadian Tax Foundation, 2009)
• Sara McCracken and Albert Baker, “IFA Roundtable,” (June 2009) vol.17, no.6 Canadian Tax Highlights
• Sara McCracken and Albert Baker, “Accounting for FIEs and NRTs,” (March 2009) vol.17, no.3 Canadian Tax Highlights
• Curtis R. Stewart, “Recent Cases of Interest”, 2009 Canadian Petroleum Tax Conference
• Curtis R. Stewart, “Implications of Recent GAAR Cases on Tax Planning” (Panelist) 2009 Prairie Provinces Tax Conference
• Grant Russell and Lisa Heddema, “CRA Requests for Information Under the Income Tax Act - A Review of Sections 231.1 and 231.2,” 2008 British Columbia Tax Conference (Vancouver: Canadian Tax Foundation, 2008), 1:1-18
• Joyce Lee, “Family Law Agreements: Annotated Precedents” (2005, 2006, 2007 and 2008 updates on tax) for The Continuing Legal Education Society of British Columbia
• Joyce Lee, contributor “The Impact of Real Property Issues on Alter Ego Trusts,” STEP Inside (October 2008) vol. 7, no.4
• Sara McCracken, Albert Baker and Cindy Yu, Canadian Taxation – General Anti- Avoidance Rules and Treaty Shopping: a presentation for the Sauder School of Business, University of British Columbia (September 28, 2007)
• Sara McCracken and Albert Baker, “US Anti-Treaty-Shopping Legislation.” (2007) vol.15, no. 9, Canadian Tax Highlights
• Sara McCracken, “International Tax Hot Topic: Treaty Shopping,” a presentation for the Canadian Bar Association, B.C. Branch, Tax Law Subsection (March 21, 2007)
• Grant Russell and Albert Baker, “FIE Proposals Overview” (2007) vol. 15, no. 1 Canadian Tax Highlights, 8
• Sara McCracken and Brad Gordica, “Interest Deductibility and Other International Tax Proposals in the 2007 Federal Budget,” 2007 British Columbia Tax Conference (Vancouver: Canadian Tax Foundation, 2007)
• Joyce Lee and Lisa Heddema, “Fairness Applications and Voluntary Disclosure”, British Columbia Institute of Chartered Accountants (November 2006)
• Joyce Lee and Lisa Heddema, “Shareholder and Employee Benefits and Deductions: Selected Issues,” 2006 British Columbia Tax Conference (Vancouver: Canadian Tax Foundation, 2006)
• Joyce Lee, “Understanding the Tax Culture in China, India, Iran and Korea,” 2006 Business Immigration (The Continuing Legal Education Society of British Columbia)
• Grant Russell and Albert Baker, “Hong Kong-Chinese Mainland Treaty” (2006) vol. 14, no. 9 Canadian Tax Highlights, 1-2
• Curtis R. Stewart, “Recent Developments in the Area of Rectification” 2006 Prairie Provinces Tax Conference
• Joyce Lee, Estate Planning Strategies, presentation sponsored by Invest-A-Flex Financial Advisors (April 2005)
• Joyce Lee, “Tax Update”, presentation sponsored by Invest-a-Flex Financial Advisors (2005)
• Sara McCracken, “Limited Liability Partnerships – Open for Business in B.C.,” (2004) vol. IX, no. 4, Business Vehicles (Federated Press)
• Joyce Lee, “Tax Update”, presentation for CGA Professional Development Program (January 2002, 2003, and 2004)
• Joyce Lee, “Tax Basics for HR Professionals”, for Employment Standards in British Columbia and Related Issues Conference (Lorman Education Services, January 2003)
• Joyce Lee, “Are there Options?” (2003) vol. IX, no.2, Business Vehicles (Federated Press)
• Grant Russell, “Canada Refines Rules on Non-Resident Trusts,” (2003) vol. 14, no. 6 International Tax Review
• Grant Russell, “Family Tax Issues – Issues After Divorce,” Tax for the Non-Specialist – 2003 Update, Continuing Legal Education Seminar, 2003
• Stanley R. Ebel and Curtis R. Stewart, “Update on Employee Stock Options and Employee Benefits”, in Report of Proceedings of the Fifty-Fourth Tax Conference, 2002 Conference Report (Toronto: Canadian Tax Foundation, 2003), 27:1-47, at 27:24-39
• Joyce Lee, “Withholding Requirements on Stock Options,” (July-Aug. 2002)14(1) Taxation of Executive Compensation & Retirement (Federated Press) 159-61
• Joyce Lee, “Taxing the Right to Dissent?”(2002) vol. VIII, no.1, Business Vehicles (Federated Press)
• Grant Russell, “Net Closes in Around Non-Resident Trusts (Part I-II)” Offshore Investment nos. 129, 130 (2002)
• Curtis R. Stewart, “Current Cases”, 2001 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2001), 6:1-28
• Sara McCracken, “Going, Going, Gone…Global: A Canadian Perspective on International Tax Administration Issues in the ‘Exchange-of-Information Age’,” (2002) vol. 50. 6 Canadian Tax Journal 1869-1912
• Sara McCracken and Joyce Lee, “A Partnership for All (Canadian) Purposes,”(April, 2001) vol. 22, no. 18, Tax Notes International 2174-2178
• Curtis R. Stewart, “CCRA Audits and Use of Audit Information in Criminal Investigations”, 2000 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2000), 3:1-35
• Sara McCracken, “Municipal Corporations: One Option for First Nation Businesses,” (1999) vol. V, no. 3, Business Vehicles (Federated Press)
• Sara McCracken and Joel Nitikman, “Draft Legislation on Transfer Pricing,” a paper for presentation to the Canadian Bar Association, B.C. Branch, Business Law Subsection (1997)
• Curtis R. Stewart, “Practical Aspects of Tax Related Criminal Proceedings”, 1996 Prairie Provinces Tax Conference (Toronto: Canadian Tax Foundation, 1996) 12:1-47