Graham Haynes

Associate

• Suite 1000, Brunswick House
  44 Chipman Hill
  Saint John, N.B.
  E2L 2A9
• +1.506.632.8331
• +1.506.652.1989
• ghaynes@stewartmckelvey.com
• LinkedIn Profile

Language(s) spoken: English

Bar Admission(s): New Brunswick, 2019

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Legal Assistant(s): Maxine Ricketts

Graham maintains an active tax practice that encompasses both tax planning and tax litigation.

In terms of tax planning, Graham provides advice and assistance to clients considering and undertaking M&A transactions, as well as organizing and reorganizing complex corporate, partnership, and trust structures. He has completed the CPA In-Depth Tax Program and regularly works alongside accountants other professional advisors.

In the realm of tax litigation, Graham provides guidance to clients regarding income, sales and other tax audits, objections and appeals. Graham has achieved numerous successful outcomes in matters before the Tax Court of Canada, the Federal Court of Canada and Superior Courts.  Prior to practice, he clerked at the Tax Court of Canada assisting the Judges of the Court in matters across Canada.

Tax Planning

• Acted for a global corporate group in respect of the reorganization of its international corporate structure in connection with the closing of a substantial investment by a Canadian pension fund.
• Advised the CEO and employee-ownership group of a high-tech start-up in connection with the sale of their business to a TSX-V listed purchaser for cash, share and earn-out consideration.
• Represented a Canadian real estate investment group in designing and implementing a complex corporate structure for investment.
• Acted for the owners of a regional tire sales and auto service network in the course of the sale of their business to a competitor.
• Advised various mid-market businesses and their owners in reorganizing their corporate structures including through business spin-outs, estate freezes, inter-generational business transfers, post-mortem pipelines and other matters.
• Acted for various high and ultra-high net worth individuals and family offices including in year-end planning, succession planning and Canadian investment matters (for US and other non-residents).

Tax Dispute Resolution

• Advised a group of ultra-high net worth private clients in respect of reassessments of over one hundred million dollars of additional income relating to a benefit conferral assessment in the context of a succession plan.
• Represented a financial institution 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.
• Successfully defended the directors of a Canadian chemical testing company from directors’ liability related to hundreds of thousands in unpaid payroll and excise tax remittances.
• Represented various small-to-medium sized enterprises and their shareholders with respect to specific audits and disputes including with respect to business losses, shareholder benefits, expense claims, deemed dispositions, tax credit availability, etc.
• Advised and represented charities and non-profit organizations with regard to maintaining tax-preferred status, donations, etc.

Corporate Transactions

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

Graham serves his profession and community by sitting on the board of directors for non-profit organizations and various volunteer committees. He acts as a mentor to his junior colleagues as well as to current and prospective law students through the Osgoode Hall Mentor Program, the JD Bridges Foundation and the St. Francis Xavier University XConnects Program.