Selected Publications
"Voting Shares – Premium for Control on Estate Freeze?," Taxline, March 2009.
"Residence Trust: Tips and Traps," Taxline, March 2009.
"Timing is Everything in Tax Decision," The Bottom Line, Mid-May 2008.
"Control in Fact: Ignoring the Shareholders' Agreement," November 2006.
"Facts Outweigh Shareholders' Agreement," The Bottom Line, November 2006.
A Practical Guide to Ontario Estate Administration, Fifth Edition, Thomson Carswell, 2006.
"Trusts: Capital Distributions by a Testamentary Trust to a Non-resident Beneficiary," Goodman on Estate Planning, Volume XII, No. 1, 2003.
"The Scope of Fiction," Canadian Tax Highlights, Volume 10, Number 11, November 22, 2002.
"North of the 49th Parallel: Taxation of U.S. Employees and Independent Contractors Performing Services in Canada," Corporate Counsel, October 2002.
"Corporate Reorganizations: New Exempt Distribution Rules and Tax Practitioners," Business Vehicles, Volume VIII, No. 2, 2002.