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As mentioned in our COVID-19 communication, many of our lawyers and staff are working remotely and we continue to remain open and serve our clients. All employees have access to their electronic mail, telephone messaging systems, and electronic files needed for a seamless transition to our remote environment. 

 

 

Peter Guselle

Partner

PROFILE

Peter's practice focuses on taxation, wills and estates, and general corporate commercial law.

Publications

APRIL 19 2020

Working From Home in the Time of COVID-19

Given the large numbers of people, both employed and self-employed, who are currently working from home in order to comply with physical distancing guidelines, it is useful to review the rules surrounding the deduction of home office expenses, for purposes of the Income Tax Act (Canada) (herein the "Act"). While there are many similarities, there are some subtle differences in the restrictions that apply to employees earning employment income versus self-employed individuals earning income from carrying on a business at home.

Download Publication Attachment

APRIL 14 2020

Canada Emergency Wage Subsidy - What Does the Legislation Say?

On April 11, 2020, the federal government passed Bill C-14 (A second Act respecting certain measures in response to COVID-19; the "Act") which amended the Income Tax Act to implement the 75% COVID-19 emergency wage subsidy first announced by the government on March 27, 2020.

On a high-level basis, the Act provides a 75% wage subsidy (up to a maximum of $847 per week) to employers in respect of employees that continue to be employed during the crisis. As always, however, the devil is in the details and a careful examination of the legislation is needed to determine whether any given employer will qualify for the subsidy.

Download Publication Attachment

MARCH 19 2020

Federal Government Announces Support Plan for Canadian Households and Business

On March 18, 2020, the Federal Government released an $82 billion package in financial support - $27 billion in direct relief to workers and business, and $55 billion to meet liquidity needs of Canadian businesses and households through the deferral of certain income tax obligations.

Download Publication Attachment

JULY 28 2017

Peter Guselle, shares his perspective with the CBC around the impact taxing private corporations will have on small business

Representative Work

Income Fund Conversion

Conversion of a public corporation into an income fund with significant cross-border operations

Going Private Transactions

In respect of "going private" transactions

Sale of Privately Held Real Estate Portfolio

Advising in respect of the sale of a privately held real estate portfolio, held by multiple owners, to a Canadian pension fund

Sale of Outstanding Shares

Advising in respect of the sale of the outstanding shares of a public corporation by way of a plan of arrangement involving exchangeable shares

Creation of Real Estate Investment Vehicles

Creation of investment vehicles to invest in Canadian and U.S. real estate

Offshore Investment Canadian Tax Advice

Canadian tax advice with respect to the formation of an offshore investment fund in the Cayman Islands;

Sale of Private Corporations

Advising in respect of the sale of Canadian private corporations to strategic buyers, and investments in Canadian private corporations by venture capital funds

Tax and Estate Planning Advice to High Net Worth Families

Tax and estate planning advice to high net worth families (with net worth in excess of $100 million);

Corporate Advice

Advising with respect to typical corporate reorganizations, financings, acquisitions and divestitures, shareholder agreements, employee and executive compensation arrangements, etc.

Representation of Taxpayers Before the Tax Court of Canada

Representing taxpayers before the Tax Court of Canada (and acting as co-counsel in respect of an appeal to the Federal Court of Appeal) as well as other forms of tax dispute resolution (i.e. Notices of Objection, fairness requests, etc.)

"Lexpert" Big Deals - Fogler, Rubinoff Represents OSEG

Fogler, Rubinoff LLP represented OSEG on certain matters (including the acquisition of the Ottawa 67's, dealings with the Canadian Football League and the Ontario Hockey League and other matters relating to the sports teams)

Speaking Engagements

  • Ontario Bar Association 2013 Institute Program, February 2013, Toronto, "Introduction to Corporate Tax Issues"

Memberships

  • Canadian Tax Foundation
  • Law Society of Ontario

Education

  • Queen's University, B.Comm. 1976
  • Osgoode Hall Law School, LLB, 1979
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