Taxation

MLT has one of the stronger tax practices in western Canada. Our lawyers have experience across a broad spectrum of tax issues, including corporate tax planning, income tax, corporate capital tax, the implications of the Goods and Services Tax and provincial levies on commercial transactions, tax audits, reassessments and litigation of tax disputes. We have a record of success obtaining technical interpretations, rulings and advance pricing agreements for clients. Our lawyers regularly lecture on tax law at the Prairie Provinces Tax Conference, the annual conference of the Canadian Tax Foundation and at the law schools of the Universities of Alberta and Saskatchewan. They are experienced in representing clients in dealings with the Canada Revenue Agency and provincial Ministries of Finance, and in appearances before the Tax Court of Canada and the Federal Court of Appeal.

Our litigators have taken a leading role in challenging government tax and royalty assessment practices. One of our most successful recent cases considered whether a resource surcharge imposed by The Corporation Capital Tax (Saskatchewan) should be deductible under the Income Tax Act. The decision of the Tax Court of Canada (affirmed on appeal) reversed the general practice advocated by regulators and followed by the industry, and represented a significant departure from the published policies and interpretations of both the Canada Revenue Agency and the Saskatchewan Ministry of Finance.

Key Contacts

Our Team