People

F. Brent Perry, KC

Contact Info

Counsel

+1 (403) 260-3306

bperry@felesky.com

Location

Calgary, Alberta

Brent focuses his practice on business and personal tax planning, leading projects for restructuring, split-ups, acquisitions, asset divestitures and financings.

He represents clients in tax disputes, representing clients before the Canada Revenue Agency, Department of Justice and Department of Finance. From the Alberta Government to the Institute of Chartered Accountants, Brent has worked with a variety of government, industry and volunteer organizations to improve tax laws.

For the past 30 years, Brent has shaped strategic solutions for public and private corporations. He has been instrumental to Felesky Flynn, progressing from partner in 1989 to joint managing partner in 2002.

Brent was appointed King’s Counsel in 2000, while also garnering national recognition in publications like The Best Lawyers in Canada™, the Canadian Lexpert®, Lexpert/ALM, Martindale-Hubbell and Chambers. Brent is recognized as a leading tax lawyer by The Best Lawyers in Canada™.

He has authored papers and taught seminars for numerous groups, including the Institute of Chartered Accountants of Alberta, the Canadian Institute of Chartered Accountants, the Canadian Tax Foundation, the Canadian Bar Association and many more.

Brent has served as a Governor for the Canadian Tax Foundation (2005 to 2008 and 2014 to 2020), Chair of the CTF Executive Committee in 2016 and Chair of the CTF Board of Governors in 2017, and in 2021, he received the Lifetime Achievement Contribution Award from the Canadian Tax Foundation. He has also taught accounting as a sessional lecturer at the University of Alberta.

2024 LEXPERT-ranked Lawyer

Credentials

  • Counsel
  • Appointed King’s Counsel, 2000
  • Called to the Alberta Bar, 1982
  • Bachelor of Laws (LL.B), University of Alberta, 1981
  • Bachelor of Commerce (B.Comm, Accounting and Finance), University of Alberta, 1978
  • Awarded the gold medal for highest academic standing in graduating class

Memberships & Affiliations

  • Canadian Association of Petroleum Producers Tax Committee (Chair 2004)
  • Member, Canadian Bar Association
  • Member, Canadian Tax Foundation
  • Member, Canadian Petroleum Tax Society
  • Past Governor, Canadian Tax Foundation
  • Past President and Founding Director, Minerva Fundraising Foundation
  • Past Board Member, Strathcona Tweedsmuir School
  • Past Member, Independent Petroleum Association Income Tax Committee
  • Past Board Member, Salvation Army, Board of Directors
  • Past Director, Canadian Petroleum Tax Society
  • Past Chair, Tax Specialists Section (Southern), Alberta Branch, Canadian Bar Association
  • Past Editor-in-Chief, Canadian Petroleum Tax Journal
  • Past Board Member, A.E. Cross Nature Conservancy Foundation
  • Coach, Calgary Minor Hockey Association (1990-2006)
Publications & Presentations
  • “Privilege in the Context of Legal Tax Advice and Related Communications” with Ken Skingle, January 2014
  • “Managing Internal Documents and Communications in Anticipation of CRA Audit”, Tax Executives Institute, November 2013
  • “New Reportable Transaction Rules”, Tax Executives Inc., November 2013
  • “Income Trusts: Reorganizations and Planning for 2011″, Canadian Tax Foundation 2008 Conference Report
  • “Publicly Traded Canadian Royalty Trusts and REITS”, Canadian Tax Foundation, Symposium, 2006
  • “Interest Deductibility and the New REOP Proposals”, Canadian Tax Foundation, Calgary Young Practitioners, February 2004
  • “CCRA Round Table” with Paul Lynch, Daryl Boychuk and Manon Thivierge, Canadian Tax Foundation 2003 Conference Report
  • “Interest Deductibility: Where From, Where To, Where Now?” with Sandra Jack, Paul Lynch and Roy Shultis, Canadian Tax Foundation 2002 Conference Report
  • “Structuring to Carry on Business Offshore”, Canadian Petroleum Tax Journal, 1994
  • “An Analysis of the 1994 Amendments to the FAPI and Foreign Affiliate Rules”, Canadian Petroleum Tax Journal, (Spring 1995)
  • “Income Tax Considerations in Real Estate Investment”, Collins Barrow Taxation Seminar, 1993
  • “Corporate Reorganizations”, 1993
  • “Capitalization and Asset Acquisitions for New Private Corporations,” Canadian Tax Foundation 1993 Conference Report
  • “Financing and Real Estate Investment – Income Tax Considerations”, LESA, 1992
  • “Current Cases,” Canadian Petroleum Tax Journal, (Fall 1992)
  • “Income Tax Aspects of Financing in the Oil and Gas Industry”, Canadian Petroleum Tax Journal, Fall 1991)
  • “Some Common Concerns in Corporate Held Life Insurance”, The Canadian Institute of Chartered Life Underwriters and Chartered Financial Consultants, Calgary Chapter, 1990
  • “Solicitors’ Quickies”, Income Taxation, Canadian Bar Association, Alberta Mid-Winter Meeting, 1989
  • “Dealing with the Department of National Revenue, Taxation and Directors Liability for Tax Withholding”, CA Magazine, 1989
  • “Tax Planning: Small Business Corporations, Capital Gains Tax Shelters”, Canadian Association of Financial Planners Calgary Chapter, 1989
  • “Joint Exploration Corporations”, Canadian Tax Journal, 1986
  • “Federal Crown Priority and Collection Procedures, Revenue Canada, Taxation”
  • “Incorporation of a Professional Practice”, MD Management

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