Michael J. Flatters

Practice Focus

  • Tax Law
    • Income tax and excise tax aspects of domestic and international corporate reorganizations, financings and commercial transactions 
    • Prepares and argues taxpayer's objections and appeals from domestic audits and reassessments in the Tax Court of Canada and Federal Court of Appeal
    • Advises on corporate compensation plans and the registration and operation of registered pension plans and charities
    • Advises on trust and litigation matters
  • Aboriginal Law
    • Extensive experience in the area of tax planning associated with the negotiation and implementation of comprehensive land claim agreements, impacts and benefits agreements and commercial business ventures involving aboriginal participants
    • Has participated in the negotiation and drafting of the taxation and finance chapters of significant aboriginal land claims agreements with the Government of Canada 
    • Outside legal advisor to trusts established for the benefit of Alberta First Nations and funded with oil & gas royalty monies 

Practice Areas

Education

  • Queen's University, Bachelor of Laws, 1977
  • Yale University, Bachelor of Arts, 1974

Bar Admission

  • Alberta 1981
  • Ontario 1979

Professional Associations

  • Member, Law Society of Alberta
  • Member, Canadian Bar Association
  • Member, Calgary Bar Association
  • Member, Canadian Petroleum Tax Society
  • Member, Canadian Tax Foundation
  • Member, International Fiscal Association

Honours & Recognition

  • Named in the Canadian Legal Lexpert Directory, 2005-2010 as a repeatedly recommended leading practitioner in the area of Corporate Tax
  • Named in Best Lawyers in Canada in the area of Tax Law, 2006-2010 and 2013-2017

Presentations

  • Tax Developments Affecting the Purchase, Sale & Reorganization of a Business, Canadian Tax Foundation Annual Conference, November 2012
  • Aboriginal Business Structures, The Canadian Tax Foundation, Prairie Tax Conference, 2006
  • Income versus Capital Expenditures, The Canadian Tax Foundation, Prairie Tax Conference, May 2005
  • Co-lecturer, Canadian Petroleum Tax Society course on Advanced Issues in Oil and Gas Companies - A Tax Perspective, 2000-2004
  • Current Developments in First Nations Taxation, The Canadian Tax Foundation Conference, September 2002
  • Has lectured and written materials for professional and trade groups primarily in relation to income tax subjects and pension investments

Other Professional Activities

  • Past General Editor - Taxation and Financing of Aboriginal Businesses in Canada (Carswell)