Shaun is a Partner in Fogler Rubinoff's Tax and Wills and Estates departments. He joined the firm in 2013 after previously working at a large boutique Canadian tax firm. His practice centres on corporate and personal taxation and estate planning for owner/managers, entrepreneurs, trusts, and high-net-worth individuals.
Shaun has taken the Canadian Institute of Chartered Accountants In-Depth Tax Course as well as the CICA In-Depth HST/GST Course. He is a regular contributor to the Fogler, Rubinoff LLP tax newsletter "Dollars and Sense", is a co-author of The Death of a Taxpayer, and produces an annual webcast for CCH Canadian Limited dealing with estate planning and taxation on death.
Shaun has experience in a number of tax and estates-related areas, including:
- Estate freezes
- Voluntary disclosures
- Owner/manager tax and succession planning including corporate reorganizations
- Will planning and drafting
- Settling trusts, including family, alter ego, joint partner, and others
- Implementing "butterfly" reorganizations (including both 55(3)(a) and (b) reorganizations)
APRIL 30 2020
Webinar: Understanding Canada's Emergency Wage Subsidy
Parliament has adopted a $73-billion wage-subsidy bill to help Canadian businesses through the COVID-19 pandemic. 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. Join us on Thursday April 30th at 1:30 pm for a webinar where our tax and employment lawyers will discuss what you need to know and provided answers to your pressing questions. View the PDF for more information and registration details.
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.
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.
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.
JULY 19 2017
Major Proposed Changes To The Taxation Of Private Corporations And To Severely Limit Income Splitting
The Federal Government released a set of proposals on July 18, 2017 that, in the government’s words, are designed to "improve fairness in the tax system by closing loopholes and addressing tax planning strategies" and to ensure "that the richest Canadians pay their fair share of taxes and that people in similar circumstances pay similar amounts of tax" (a summary of the proposals and related documentation can be found at http://www.fin.gc.ca/n17/17-066-eng.asp)...
DECEMBER 15 2016
Death of Taxpayer, 11th Edition
Co-authored by Suzanne Hanson and Shaun M. Doody Death of a Taxpayer offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer.
Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors.
- The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.
- The tax treatment of capital property at death
- Rollovers to spouses, common law partners and qualifying trusts
- Special issues regarding partnerships and farm property
- Taxation of estates and testamentary trusts
- Obtaining a clearance certificate
- Distributions to beneficiaries
- U.S. estate tax and tax issues affecting non-residents
JULY 18 2016
Dollars and Sense Summer 2016
The 2015 Federal Budget contained significant amendments to section 55 of the Income Tax Act (Canada) (the "Act"). These amendments recently became law and will generally apply retroactively to dividends received after April 20, 2015
OCTOBER 29 2015
FR Dollars and Sense
Education and Qualifications
- Canadian Institute of Chartered Accountants, CICA In-Depth HST/GST Course, 2016
- Canadian Institute of Chartered Accountants, CICA In-Depth Tax Course Parts I and II, 2011
- Law Society of Upper Canada, Admitted to Ontario Bar, 2008
- University of Toronto Law School, Juris Doctor, 2007
- University of Amsterdam Law School, Exchange Program on EU and International Law, 2006
- Queens University, Bachelor of Science (Honours), Combined Specialization in Computing and Information Science and Biology, 2000
- Law Society of Upper Canada
- Canadian Tax Foundation
- Ontario Bar Association
- Canadian Bar Association
- The Effect of Embedded Capital Gains on Fair-Market Value
Author, Tax Litigation
18:2 Tax Litigation 1094-1100
- Antle: Deceit and Sham
Author, Canadian Tax Highlights
19:3 Canadian Tax Highlights 5-6
- Statutory Developments and Jurisprudence Elements of Canadian Tax
Co-Author with Paul J. Gibney, Publication: The Euromoney Corporate Tax Handbook, 6th ed
Euromoney Institutional Investor PLC, 2011
- A New Direction for the Surrogatum Principle
Author, Taxation Law
19:3 Taxation Law (Ontario Bar Association)
- When Is Income Unearned?
Author, Canadian Tax Highlights
17:11 Canadian Tax Highlights 9-10