Mike joined Calgary PwC Law LLP in September 2016. Prior to joining PwC Law LLP, Mike was a partner for eight years with a nationally recognized tax boutique law firm.
His practice focuses predominately on the resource industry (oil & gas, mining) and the related service industries (pipelines, well services, seismic brokerage). He provides advice in respect of mergers and acquisitions, corporate tax planning, reorganizations of public and private corporations, flow-through shares, dispute resolution with taxation authorities, cross-border transactions, international tax and federal goods and services tax.
Mike is currently a member of the Federated Press – Resource Taxation Journal’s editorial board and has presented and/or written several papers or articles for the Canadian Tax Foundation, Canadian Petroleum Tax Society, Calgary Bar Association and the Federated Press.
- Called to the Alberta bar, 2005
- Articled at a nationally recognized tax boutique law firm, 2004-2005
- Qualified as a Chartered Accountant, 1998
- Articled at PricewaterhouseCoopers LLP, 1995-1998
Publications and Presentations
- “Reserving a Royalty: A Disposition?!?,” 2017 Resource Sector Taxation (Federated Press) – To be published.
- “Stop-Loss Provisions: Potential Conflict?” (2014, IX(4)), Resource Sector Taxation (Federated Press) at p.684-691.
- “Revisiting Common Oil & Gas Transactions” (2012) Canadian Petroleum Tax Society Annual Conference.
- “A Closer Look at Subsection 88(1.5) of the Income Tax Act” (2011 VIII(3)), Resource Sector Taxation (Federated Press) at p. 591 - 595.
- “Subsection 66.7(16): Non-Successor Acquisitions” (2010 VII(4)), Resource Sector Taxation (Federated Press) at p. 534 - 539.
- “Fond Memories of Section 80 and Distressed Preferred Share Rules,” 2009 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2009), 9:1-40.
- “The SIFT Rules: An Oil & Gas Perspective” (2007) Canadian Petroleum Tax Journal Volume 20, No. 1 at p. 39 to 64.
- “Proposed Section 80.2: The Devil is in the Details” (2005 III(2)), Resource Sector Taxation (Federated Press) at p. 199 — 203.
- Faculty of Law Dean’s List (2002 - 2004)
- Canadian Petroleum Tax Society Faulty of Law Prize (2004)
- Stikeman Elliott / Carswell Prize in Taxation Law (2004)
- Fraser Milner Casgrain Prize in Corporate Finance and Securities Law (2004)
- Felesky Flynn LLP Prize in Taxation Law (2003)
- John W. Moyer Memorial Bursary (2003)
- Louise McKinney Scholarship (2002)
- Sheilah Martin Prize (2002)
- University of Saskatchewan Undergraduate Scholarships (1992, 1993, 1994)
- College of Commerce Dean's Honour Roll (1992 - 1995)
Professional and Community Involvement
- Treasurer and Board Member, Richmond Childcare Association (2016 – Present)
- Editor and Member of the Board, Resource Sector Taxation - Federated Press (2009 - Present)
- Member of the Canadian Tax Foundation (1997 – Present)
- Member of the Canadian Petroleum Tax Society (1996 – Present)
- Member of the International Fiscal Association Canada (2014 – Present)
- Member of the Canadian Bar Association (2001 – Present)
- First Year Law Student Mentor (2002 - 2004)
- CA Uniform Final Examination Mentor (1997 - 2000)
- Junior Achievement Business Simulation Game Mentor (1997 - 1999)
- Assistant-to-the-Treasurer Canadian Petroleum Tax Society (1996 - 1997)