250 360.2110
blair@dwyertaxlaw.com
blair@dwyertaxlaw.com
Areas of Practice
- Income Tax Lawyer in Victoria, British Columbia
- 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).
- 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).
Conference Papers
- Charitable Giving: Ebenezer Scrooge in a Taxable Canadian Context, Conference on Tax Fundamentals for the Estate Practitioner, Vancouver, BC: May 10, 2019 (Continuing Legal Education Society of British Columbia). Read Article.
- 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 petit peu): 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.
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.