Graham is a tax lawyer and senior associate at Stewart McKelvey whose practice encompasses both tax planning and tax litigation.

In terms of tax planning, Graham provides advice and assistance to clients undertaking complex transactions and reorganizations in close collaboration with other professional advisors. He has completed the CPA In-Depth Tax Program.  In terms of tax litigation, Graham provides advice and represents clients in income, sales and other tax audits, objections and appeals. Prior to practice, he clerked at the Tax Court of Canada.

Examples of Graham’s work include the following:

Tax Planning

• Acted for the employee-ownership group of a healthcare technology company, in respect of the sale of their shares to a TSX-listed purchaser for cash, share and earn-out consideration of $30,000,000.
• Advised and acted for the owners of a commercial tire and automotive service network in respect of their merger with a larger conglomerate group for an undisclosed sum.
• Acted for a confidential multi-billion dollar corporation in respect of the reorganization of its international structure in connection with the closing of a substantial investment by a pension fund.
• Advised an ultra-high net worth individual and their family in connection with significant tax and estate planning transactions including deemed disposition planning, life insurance and other capital dividend planning and post-mortem control matters.
• Advised a Canadian real estate investment group in designing and implementing and a corporate structure for investment solicitation including corporations, limited partnerships, several joint ventures and certain aspects of implementation of a mutual fund trust.
• Advised various mid-market enterprises and their owners in reorganizations including estate freezes, post mortem pipelines, business spin-offs and other transactions.

Tax Dispute Resolution

• Represented an insurance company in respect of a reassessment for tens of millions of dollars in withholding taxes related to the characterization of several cross-border transfers made over the course of several years.
• Advised a related group of ultra-high net worth individuals in respect of reassessments of over one hundred million dollars of additional income relating to a benefit conferral assessment.
• Successfully defended the directors of a Canadian chemical testing company from directors’ liability assessments of hundreds of thousands of dollars in respect of unremitted payroll and excise taxes.
• Advised and represented charities and non-profit organizations with regard to maintaining tax-preferred status, donations, etc.
• Represented various small-to-medium sized enterprises and their shareholders with respect to specific matters including business losses, shareholder benefits, expense claims, deemed dispositions, tax credit availability, etc.

Corporate Law

• Represented a TSX-V listed company in connection with its acquisition of a New Brunswick-based cryptocurrency mining facility.
• Represented several public and private corporations with respect to various acquisition and sale transactions.
• Advised a Canadian real estate investment group on several multi-million dollar investments and projects across Canada.
• Acting as agent to national and international law firms and corporation with respect to the laws of Atlantic Canada.