Mike Hegedus

Mike Hegedus

Partner, PwC Law LLP

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.

Professional History

  • 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.

Recognitions

  • 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)

 

Contact details

Tel: +1 403 509 7364

Email

Experience

  • Tax

Specialty

  • Resource Taxation
  • Mergers & Acquisition
  • Corporate Tax Planning
  • Dispute Resolution

Education

  • Bachelor of Laws (LLB) - University of Calgary
  • 2004 Bachelor of Commerce (B.Comm - Accounting - with great distinction) - University of Saskatchewan - 1995