Blair P. Dwyer

250 360.2110
blair@dwyertaxlaw.com

Areas of Practice

  • Tax and Estate Planning
  • Corporate Reorganizations
  • Business Structures
  • Trusts

Education

  • Bachelor of Laws,
    Dalhousie University, 1983
  • Bachelor of Arts, Political Science,
    Dalhousie University, 1979

Professional Memberships

  • Law Society of British Columbia
  • Canadian Tax Foundation
  • Society of Trust and Estate Practitioners (STEP)
  • International Fiscal Association (IFA)
  • Canadian Bar Association
  • Family Business Association – Vancouver Island
  • Victoria Estate Planning Council
  • Victoria Bar Association
  • Has been practicing tax and estate planning law since 1985, first on Bay Street in Toronto and since 1992 in Victoria.
  • Rated AV® Preeminent™  by the Martindale Hubbell lawyer peer review rating system. This is the highest rating a lawyer can receive. The rating indicates preeminent professional skills with the highest ethical standards.
  • Former tax partner in the national law firm McCarthy Tétrault (resigned from the partnership in 1992 in order to move to Victoria).
  • Established Vancouver Island’s first tax and estate planning law boutique in 1995.
  • Was seconded for a year to the Ottawa head office (Rulings Directorate) of the Canada Revenue Agency. While there, Blair dealt with corporate reorganization, leasing and financing questions from across Canada.
  • Author of Taxation and Investment in Canada, the Canadian tax content in the Global Tax Explorer online publication of the International Bureau of Fiscal Documentation (“IBFD”), Amsterdam (www.ibfd.org).
  • Annually updates the Canadian chapter in Dutch Rules of International Tax Law (Nederlandse Regelingen Van Internationaal Belastingrecht), published by Kluwer, Amsterdam.
  • Has spoken at numerous seminars and conferences (see publications) and is a past instructor in Advanced Taxation at the University of Victoria Law School.

Online Publications

  • Author of Taxation and Investment in Canada, the Canadian tax content in the Global Tax Explorer online publication of the International Bureau of Fiscal Documentation (“IBFD”), Amsterdam (www.ibfd.org).
  • Annually updates the Canadian chapter in Dutch Rules of International Tax Law (Nederlandse Regelingen Van Internationaal Belastingrecht), published by Kluwer, Amsterdam.

Conference Papers

  • Keeping the Dream Safe: Effective Tax Planning Surrounding the Family Cabin, Conference on Tax Issues in Real Estate Transactions, Vancouver BC: February 26, 2015 (Pacific Business and Law Institute). Co-authored with Layli Antinuk. Read article
  • Effective Uses of Trusts in Estate Planning: The Depth and Breadth of Trusts, Conference on Trusts: Beyond the Basics, Vancouver BC: June 26, 2014 (Pacific Business and Law Institute). Read article
  • Proposed Section 56.4 — Still Draft After All These Years, British Columbia Tax Conference, Vancouver, BC: September 26-27, 2011 (Canadian Tax Foundation). Read article
  • Allocation of Purchase Price and Transalta, British Columbia Tax Conference, Vancouver, BC: September 26-27, 2011 (Canadian Tax Foundation). Read article
  • Income Tax Attribution Rules, Conference on Tax Fundamentals for the Estate Practitioner. Vancouver, BC: February 4, 2011 (Continuing Legal Education Society of British Columbia). Read article
  • Considerations in Drafting Shareholder Agreements, British Columbia Tax Conference. Vancouver, BC: November 21-22, 2005 (Canadian Tax Foundation). Read article
  • Debt Restructuring, Tax for the Non-Specialist – 1996. Vancouver, BC: February 15, 1996 (The Continuing Legal Education Society of British Columbia).
  • A Comparison of the Income Tax Implications of Using a Partnership or a Joint Venture, Corporate Management Tax Conference. Toronto, Ontario: June 28-29, 1994 (Canadian Tax Foundation).
  • Tax and Matrimonial Problems, Matrimonial Law, Tax and Pensions. Vancouver, BC: December 2, 1993 (The Continuing Legal Education Society of British Columbia).
  • Tax and Matrimonial Problems, Tax for the Non-Specialist – 1993. Vancouver, BC: March 10, 1993 (The Continuing Legal Education Society of British Columbia).
  • GST Consequences for Reorganizations, Corporate Tax: The Essentials Course. Vancouver, BC: October 21-22, 1992 (The Canadian Institute).
  • The Federal Goods and Services Tax and Commercial Leases, Strategic Issues in Commercial Leasing: Competing in Today’s Market. Vancouver, BC: April 29, 1992 (The Canadian Institute).
  • Tax Implications of Incorporation, Tax for the Non-Specialist-1991. Vancouver, BC: October 17, 1991 (The Continuing Legal Education Society of British Columbia).
  • Taxation of Partnerships and Joint Ventures, British Columbia Tax Conference. Vancouver, BC: September 12-13, 1990 (Canadian Tax Foundation).

Languages

  • Français (un peu petit): compétences de niveau intermédiaire (lire, écrire et parler).
  • Deutsch (ein bißchen): mittlere Sprachkenntnisse (lesen, schreiben und sprechen).

Teaching Positions

  • Lecturer for Tax Update Course, Institute of Chartered Accountants of British Columbia (Victoria sessions, 2000).
  • Instructor in Advanced Taxation, University of Victoria Law School (spring term, 1994).
  • Instructor in Tax Law, Professional Legal Training Course (Victoria session of the British Columbia Bar Admission Course), 1993 to 1999.
  • Instructor in Business Law at the Bar Admission Course of the Law Society of Upper Canada (Ontario) (1986-1987).

Personal Pursuits

  • When not mulling over arcane provisions of the federal Income Tax Act, Blair can be found kayaking in the coastal waters off Vancouver Island.
  • Blair also enjoys bicycling, hiking, travelling and reading history. And taking photos while kayaking in the beautiful waters off Vancouver Island.
    Blair Dwyer kayaking off Vancouver Island
    Blair Dwyer kayaking off Vancouver Island On one kayaking excursion, Blair was visited by a young seal. Did it want to be a corporate seal, perhaps?

Miscellaneous

  • Blair is a native of Cape Breton Island and enjoys listening to Celtic and other types of folk music.
  • Blair is married and is the father of two sons.
  • While working his way through university, Blair had some interesting jobs.
    • He was a freelance journalist for CBC Radio (Halifax and Sydney).
    • He worked over several summers at the Fortress of Louisbourg National Historic Site (Parks Canada) as a costumed guide portraying the life of an 18th century soldier.
      • Blair started off as a private in his first summer but ended up as a lieutenant. This, of course, would not have been possible in the actual 18th century.
      • Blair was in charge of live cannon firings.
  • Blair was a research assistant for Volume 1 of the Historical Atlas of Canada: From the Beginning to 1800 (Toronto: University of Toronto Press) R. Cole Harris, editor; Geoffrey J. Matthews, Cartographer.