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