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Andrew Stirling advises and represents domestic and international clients on a wide variety of income tax matters. He has particular expertise in domestic and international tax planning, ongoing tax compliance and dispute resolution.

Advising on the structure and implementation of domestic and international acquisitions, divestitures, reorganizations and business combinations, Andrew helps clients reach their goals with tax-efficient, practical solutions. He has considerable experience advising clients on both inbound and outbound expansions in a range of industries, including technology and private equity, and assists asset managers in the establishment and administration of investment funds.

Andrew provides ongoing advice on tax compliance and reporting requirements associated with carrying on business in Canada. He also makes submissions to the Canada Revenue Agency, the provincial tax authorities and the Tax Court of Canada when disputes arise.

Andrew advises First Nations and other indigenous groups on the tax-efficient structuring of large infrastructure projects, as well as the formation of capital trusts to preserve and invest the resulting proceeds for future generations. He also assists clients with the establishment of charities and not-for-profit entities, and advises them on ongoing tax compliance and reporting obligations.

Andrew has published articles in a number of publications, including as a regular contributor of case comments to the Canadian Tax Journal.



News


Directorships & Affiliations

  • Canadian Tax Foundation
  • International Fiscal Association
  • Ontario Bar Association
  • Canadian Bar Association

Education & Admissions

2008
Called to the Ontario bar
2009
MJurUniversity of Oxford
2007
BCL / LLB McGill University
2003
BA McGill University

Publications

Insights by Andrew Stirling (16 Posts)

Thinking About Real Estate in Canada? Practical Considerations for Structuring a Private REIT

Jul 30, 2020

Thinking About Real Estate in Canada? Practical Considerations for Structuring a Private REIT

Government Proposes Fundamental Changes to the Canada Emergency Wage Subsidy

Jul 21, 2020

This article provides a detailed analysis of the proposed changes to the Canada Emergency Wage Subsidy announced by the Government on July 17, 2020.

Implementing a Cap on Employee Stock Option Deductions

Jul 16, 2020

In Budget 2019, the Government announced its intention to propose legislation that would introduce an annual cap on certain employee stock option grants that may be eligible for certain tax-preferred treatment.

9 Things You Should Do Right Now to Protect Your Franchise System During the COVID-19 Pandemic

May 13, 2020

Tips to help franchisors mitigate risks that may result from the COVID-19 pandemic and how to prepare for future emergency business interruptions

The Canada Emergency Wage Subsidy: Increased Assistance on the Horizon

Apr 13, 2020

The Canada Emergency Wage Subsidy offers government subsidies of up to 75% of qualifying employee wages.

The Impact of COVID-19 on your Workforce in Canada

Apr 8, 2020

This webinar is designed to provide clarity on a range of employment law topics and cover up to the minute government programs.

Finance Puts the Brakes on Proposed Employee Stock Option Amendments

Dec 19, 2019

Department of Finance issued a release on December 19, 2019 advising that the stock option amendments would not come into effect as of January 1, 2020.

Budget 2019: CRA Refines Mutual Fund Allocation to Redeemers Methodology and Tightens Rules on TFSAs

Apr 1, 2019

Budget 2019, released on March 19, 2019, proposes new rules to combat tax strategies perceived by the Government

Budget 2018: Federal Government Targets Transactions by Financial Institutions

Mar 12, 2018

Budget 2018 continues the Government's effort to prevent corporate taxpayers (in particular, financial institutions) from engaging in certain transactions.

Budget 2017: Timing of Recognition of Gains and Losses on Derivatives

Mar 29, 2017

Budget 2017: Timing of Recognition of Gains and Losses on Derivatives

Budget 2016: Reversal of Previously Announced Tax Exemption for Charitable Donations

Mar 31, 2016

Budget 2016: Reversal of Previously Announced Tax Exemption for Charitable Donations

Budget 2016: New Rules Governing the Taxation of “Switch Fund” Shares

Mar 31, 2016

Budget 2016 – New Rules Governing the Taxation of “Switch Fund” Shares

Number of Voluntary Disclosures Continues to Increase

Feb 2, 2016

Number of Voluntary Disclosures Continues to Increase

Windfalls in the Tax Court

Aug 20, 2015

A former land developer in Henco Industries Limited v. The Queen successfully argued before the Tax Court that a $15.8 million payment from the Ontario government should be characterized as a non-taxable capital receipt and a separate payment of $650,000 from the Ontario government should be characterized as a non-taxable windfall.

Budget 2015: Incentivizing Charitable Giving and Easing Investment Restrictions on Charities and RCAAAs

Apr 28, 2015

Budget 2015 announced three proposals to amend the Income Tax Act (Canada) that are designed to further incentivize charitable giving to registered charities and other "qualified donees".

Budget 2013: international tax compliance

Mar 26, 2013

Budget 2013: international tax compliance