Since 1986 George has focused his practice on tax litigation. In addition to dealing with the revenue authorities at the pre-assessing and appeals levels, George has acted as counsel in more than 100 tax appeals at the trial level in the Tax Court of Canada, Federal Court of Canada and Alberta Court of Queen’s Bench, approximately 35 appeals in the Federal Court of Appeal, on behalf of both Appellants and Respondents and in one appeal to the Supreme Court of Canada.
The issues litigated have included a broad spectrum of tax, sales tax and GST issues such as the taxation of lease-inducement payments, the application of the resource successor pools on amalgamation, net worth assessments, loss-purchase transactions, federal sales tax exemptions, GST exemptions, application of foreign affiliate regulations, the determination of production profits, the determination of the existence of a permanent establishment, and income versus capital gain treatment on the sale of real property and shares, avoidance issues and the use of expert witnesses in matters of valuation and accounting issues. More recently, George has acted as arbitrator in a civil dispute.
George has authored various articles and papers and has been a lecturer for the Law Society of Upper Canada, the Law Society of Alberta Bar Admission Courses, the Canadian Bar Association (National and Alberta Branch), the Canadian Tax Foundation, the Canadian Medical Association, Institute of Certified Accountants, and various service groups.
Professional History
- Appointed Queen’s Counsel, 1994
- Joined Felesky Flynn LLP, 1980
- Called to the Alberta bar, 1978
- Called to the Ontario bar, 1971
Educational History
- Bachelor of Laws (LL.B), Queen’s University, 1969
- Bachelor of Commerce (B.Comm), St. Patrick’s College, University of Ottawa, 1966
Memberships and Associations
- Member, Canadian Bar Association Bar/Bench Committee
- Member, Law Society of Upper Canada
- Member, Canadian Petroleum Tax Society
Areas of Practice for
H. George McKenzie, QC