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Paul K. Tamaki

Partner, Toronto Office

Telephone  416-863-2697
Facsimile  416-863-2653
email
 

Profile

Paul Tamaki is a member of the Tax Group. He practises in all areas of taxation law, including mergers and acquisitions, reorganizations, corporate finance, structured asset finance, joint ventures, international tax and transfer pricing. He also acts for clients in administrative tax appeals and other representations to governments.

Paul is a frequent writer and speaker on tax matters. He is the immediate past chair of the National Tax Section of the Canadian Bar Association and co-chair of the Joint Committee on Taxation of the Canadian Bar Association and the Canadian Institute of Chartered Accountants. He has also been a governor and member of the Executive Committee of the Canadian Tax Foundation.

Paul is on the editorial board of Business Vehicles and Corporate Finance, two publications of Federated Press. He is recognized in Legal Media Group's The Best of the Best 2010 for tax and in The Canadian Legal Lexpert Directory market survey and The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada as a leading practitioner in corporate tax. He is also listed as a leading tax lawyer in Chambers Global: The World's Leading Lawyers for Business, Law Business Research's The International Who's Who of Business Lawyers, Legal Media Group's Guide to the World's Leading Tax Advisers, PLC Cross-border Tax on Corporate Transactions Handbook, The Best Lawyers in Canada, PLC Which Lawyer? and Law Business Research's Who's Who Legal: Canada 2010.



 
     
 

Areas of Law

Tax
Structured Finance
Tax Controversy & Litigation
Life Sciences
 
 

Education

Admitted to the Ontario Bar - 1977
LL.B., University of Toronto - 1975
B.Eng., McGill University - 1969
 
 

Recent Publications

Co-author - "Canada: Residency of Trusts - The Garron Case", International Tax Review, November 2009.

Co-author - "Latest on Canada - US Treaty Amendments", International Tax Review, p. 82, December/January 2009.

Author - "Minister of Finance Announces Changes to the SIFT Conversion Rules and Normal Growth Guidelines", Blakes Bulletin on Tax, December 2008.

Co-author - "SIFT Conversion Rules Announced", Blakes Bulletin on Income Trusts, July 2008.

Co-author - "Technical Amendments to SIFT Rules", Blakes Bulletin on Tax, January 2008.

Author - "Interest Deductibilty and the GAAR: Lipson v. The Queen", Corporate Finance (Federated Press), (2007) Vol. XIV, No. 2, P. 1489.

Author - "Update on SIFT Proposals: Partnerships Beware", Blakes Bulletin on Tax, May 2007.

Co-author - "New Regime for Listed Canadian Trusts and Partnerships", International Tax Review, P. 54, March 2007.

Author - "Taxation of Income Trusts and Other SIFT Trusts", Blakes Bulletin on Tax, January 2007.

Author - "Specified Flow Throughs: New Law", Corporate Finance (Federated Press), (2007) Vol. XIV, No. 3, P. 1515.

Co-author - "Imperial Oil – The Supreme Court of Canada Considers Foreign Exchange Losses and Exchangeable Debentures", Blakes Bulletin on Securities Law, November 2006.

 
 

Recent Professional Activities

Witness - "The Standing Senate Committee on Banking, Trade and Commerce", June 4, 2008.

Speaker - "Share Capital Design", 2008 Tax Law for Lawyers, National Tax Law CLE Program, Canadian Bar Association, Niagara-on-the-Lake, Ontario, May 29, 2008.

Speaker - "Interest Deductibility", 2008 Tax Law for Lawyers, National Tax Law CLE Program, Canadian Bar Association, Niagara-on-the-Lake, Ontario, May 29, 2008.

Speaker - "Leveraged Buy-Outs and Private Equity", 59th Annual Conference of the Canadian Tax Foundation, Montreal, Quebec, November 25-27, 2007.

Co-chair - "21st Annual Senior Tax Practitioner's Institute", Langdon Hall, Cambridge, Ontario, October 11, 2007.

Speaker - "CBA-CICA Joint Committee Update", Ontario Bar Association, Taxation Law Section Program, Toronto, Ontario, September 2007.

Speaker - "Share Capital Design", 2007 Tax Law for Lawyers, National Tax Law CLE Program, Canadian Bar Association, Niagara on the Lake, Ontario, June 1, 2007.

Speaker - "Interest Deductibility", 2007 Tax Law for Lawyers, National Tax Law CLE Program, Canadian Bar Association, Niagara on the Lake, Ontario, May 31, 2007.

Presenter - "Joint Committee Update", Ontario Bar Association, Taxation Law Section Program, Toronto, Ontario, February 27, 2007.

Panellist - "Taxation Law - New Directions in Public Markets - Senior Practitioners' Perspectives on Current Tax Issues", Ontario Bar Association, Taxation Law Section Program, Toronto, Ontario, December 7, 2006.

 
     
     
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