Elizabeth J. Johnson, LLB, LLM

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Specialty

Mergers & Acquisitions
International Tax
Capital Markets

Experience

Tax

Elizabeth Johnson was formerly the chair of Wilson and Partners LLP, which has combined forces with another PwC affiliated law firm in Canada. The firm operates under the new name PwC Law LLP and Elizabeth is co-chair of the firm.

Her practice covers a wide range of business income tax matters including mergers and acquisitions, corporate reorganizations and cross-border structuring. She is a recognized expert on Canadian partnership taxation and Canada's anti-avoidance rules.

Elizabeth was a co- lecturer for the 2012 IFA Canada Travelling Lectureship, on Canada's general anti-avoidance rule. Elizabeth previously served on the Executive Committee of the Board of Governors of the Canadian Tax Foundation.

Recognitions

  • Chambers Global: The World's Leading Lawyers for Business
  • Legal Media Group Guide to the World's Leading Tax Advisors
  • The Canadian Legal Lexpert Directory
  • Expert Guides, Women in Business Law
  • Lexpert/America Lawyer Guide to the Leading 500 Lawyers in Canada
  • Lexpert/America Lawyer Guide to the Leading 500 Lawyers in Canada
  • Who's Who Legal, Corporate Tax

Education

  • LL.M Harvard Law School, 1978
  • LL.B University of Toronto,1977
  • Bar Admission – Ontario, 1980

Professional Memberships

  • Canadian Tax Foundation, Board of Governors (2009 – present)
  • Canadian Bar Association
  • International Fiscal Association

Published Works

  • "Understanding the Taxation of Partnerships" (Revised 6th edition – CCH Canada Limited, 2010)
  • "Partnerships: An Update", Canadian Tax Foundation Annual Tax Conference, 2010
  • "Decisions Involving Legal Relationships: Partnership, Employee Versus Independent Contractor, and Agency," Canadian Tax Journal, Special Supplement, 2010
  • "Partnership Freezes—Feasible or Not? Krauss v. Canada", Estates, Trusts & Pensions Journal (Canada), December 2010.
  • "The Taxation of Partnerships in Canada", Bulletin for International Taxation, special issue 2009
  • "A First for Canada – New Bilateral Limitation on Benefits Rule in Fifth Protocol to Canada's Treaty With the United States", Corporate Finance, 2008.
  • "A Reasoned Response to the CRA's Views on the Scope and Interpretation of Paragraph 95(6)(b)" (awarded the Canadian Tax Foundation's Distinguished Writing Award for 2007)
  • "Financing Foreign Affiliates: The Term Preferred Share Rules and Tower Structures", Canadian Tax Journal, 2006

Speaking Engagements

  • Co-lecturer, 2012 IFA Travelling Lectureship – Taking Stock of GAAR: 1987 – 2012
  • Partnership Anti-Deferral Rules, 2011 Senior Tax Practitioners Institute