Rami Pandher

Practice Focus

Tax law

  • Tax-effective private corporation structures and reorganizations
  • Income tax matters related to trust and estate planning
  • Mergers and acquisitions
  • Reorganizations, restructurings and financings
  • Cross-border and international transactions
  • Taxation of non-residents
  • Business succession planning
  • Employee remuneration and compensation
  • Partnerships and joint ventures
  • Resource taxation
  • Tax litigation and resolution of tax disputes

Practice Areas

Education

  • CPA Canada, In-Depth Tax Course - Parts I, II, III
  • Canadian Petroleum Tax Society, Taxation of Canadian Oil and Gas Companies
  • University of Western Ontario, Juris Doctor, 2013
  • University of Calgary, Bachelor of Commerce (Finance), With Distinction, 2010
  • University of Calgary, Bachelor of Arts (Economics), With Distinction, 2010

Bar Admission

  • Alberta, 2015

Professional Associations

  • Member, Law Society of Alberta
  • Section Executive, Canadian Bar Association (Taxation Section)
  • Member, Canadian Tax Foundation
  • Member, Canadian Petroleum Tax Society
  • Member, Calgary Bar Association
  • Member, The Advocate Society

Honours & Recognition

  • Wolfe Goodman Award, Ontario Bar Association, 2021
  • Best Newsletter Article by a Young Practitioner Award, Canadian Tax Foundation, 2018

Presentations

  • Presenter, Breaking Up is Hard but Taxes are Harder: Tax Issues on Separation and Divorce, Canadian Bar Association (Alberta), Tax Non-Specialists, June 2021
  • Co-Presenter, Valuations and Related Tax Matters, Canadian Bar Association (Alberta), Taxation Non-Specialists Section, March 2020
  • Presenter, Tax Issues on Insolvency,
  • Presenter, Tax Basics of Intellectual Property, Canadian Bar Association (Alberta), Technology & Intellectual Property Section, October 2019
  • Presenter, Tax Considerations with Earnouts and Reverse Earnouts, Canadian Bar Association (Alberta), Taxation Non-Specialists, March 2019
  • Presenter, Introduction to Corporate Reorganizations, Canadian Bar Association (Alberta), Taxation Non-Specialists, June 2018
  • Co-Presenter, Selected Cross-Border Issues of Interest for Canadians Investing Abroad, Canadian Bar Association (Alberta), Taxation Non-Specialists, May 2016

Publications

  • Co-Author, Practitioners Beware: Equitable Remedies Are Limited (But The Door Has Not Closed), Estates Trusts & Pensions Journal (2020), 39 E.T.P.J. 165
  • Author, Rectification is Back - Is Recession Next?, Canadian Tax Foundation, Tax for the Owner-Manager (Volume 20, Number 1)
  • Author, Rectification: Where Are We Now?, Canadian Tax Foundation, Canadian Tax Focus (Volume 9, Number 2)
  • Author, Rio Tinto: FCA affirms Deductibility of Oversight Expenses in M&A Transactions, Federated Press - Tax Litigation Volume XXI, No. 4 2018
  • Co-Author, Does Fairmont Hotels Eliminate All Equitable Remedies in the Tax Context?, Canadian Tax Foundation in (2019) 66:4 Canadian Tax Journal
  • Co-Author, Trust Residence Post-Fundy, Canadian Tax Foundation, Canadian Tax Highlights (Volume 26, Number 2)
  • Co-Author, Univar: Arm’s Length Surplus Strip Not Abusive, Canadian Tax Foundation, Canadian Tax Focus (Volume 8, Number 1)
  • Author, Transfer-Pricing Penalty Update, Canadian Tax Foundation, Canadian Tax Focus (Volume 7, Number 2)
  • Author, Fairmont: SCC Raises Hurdle for Rectification, Canadian Tax Foundation, Canadian Tax Focus (Volume 7, Number 1)
  • Author, Reorganization Following Arm’s Length Purchase Found Abusive, Canadian Tax Foundation, Canadian Tax Focus (Volume 6, Number 4)
  • Author, Transfer-Pricing Penalties Now at Issue, Canadian Tax Foundation, Canadian Tax Focus (Volume 6, Number 3)