Gail Black is a private client services and tax partner in the Calgary office of Miller Thomson. Gail's practice focuses on trusts (business and personal), taxation, estate planning and administration and charities and not-for-profit organizations.
Gail advises individuals on the development and implementation of their estate plans including wills, family trusts, alter ego, spousal and joint partner trusts, enduring powers of attorney, personal directives and other substitute decision-making appointments, tax-effective charitable giving (including the establishment of private foundations), corporate reorganizations and related asset transfers. She advises on cross-border planning and, as an active practising member of the Alberta and BC Bars, advises on estate planning and administration for Albertans with real estate interests in British Columbia. She advises institutional and individual trustees and beneficiaries on trustee responsibility and trust interpretation, administration and variation for taxation and other purposes. In addition, Gail advises on probate and estate administration.
She acts as a consultant on litigation involving estate or trust issues.
Gail also advises on the drafting, interpretation and amendment of business trusts and their operational and liability issues.
Gail is a frequent speaker to a variety of organizations on taxation, estate planning and administration, trusts and planned giving. She is on the Executive Committee of STEP Calgary and recently was the co-instructor of the Wills and Estates course for the University of Calgary Law Faculty. She has volunteered for charitable organizations devoted to children, health and the arts.
Gail practised for several years in British Columbia both as a partner in a major Vancouver firm and as a principal of her own firm. In Alberta, Gail was a partner at a law firm in Calgary for several years before joining Miller Thomson in the fall of 2007.
Professional Achievements
· Horace Harvey Gold Medal in Law
Memberships
· Member, Canadian Tax Foundation
· Member, Estate Planning Council of Calgary
· Member, The Law Society of Alberta
· Member, The Law Society of British Columbia
· Member, Society of Trust and Estate Practitioners (STEP)
· Member, Canadian Bar Association
Industry Expertise
Charities and Not-for-Profit
Areas of Focus
Alberta and BC Estate Planning and Administration
Personal Trusts
Business Trusts
News
March 31, 2011, Miller Thomson is proud to present 18 of our finest lawyers who have been admitted to the partnership.
February 21, 2008, Calgary, Gail Black will be speaking at a LESA course on Family Business Succesion.
Events
December 13, 2011, Calgary, Gail Black is on the panel of speakers for the Wills & Trusts Law - South Section Meeting for the Canadian Bar Association December 13
November 10, 2011, Calgary, Gail Black speaks on the topic "Drafting a Better Enduring Power of Attorney" at the Alberta South Elder Law Section of the Canadian Bar Association.
October 25, 2011, Calgary, Charities & Not-For-Profit Update Breakfast Seminar in Calgary October 25, 2011
October 25, 2011, Calgary, Gail Black and Kate Lazier present a seminar on "Charities and Not-for-Profit Update" at the Fairmont Palliser Hotel.
June 2, 2011 - June 3, 2011, Toronto, Five Miller Thomson lawyers present at STEP Canada 13th National Conference.
May 30, 2011, Edmonton, Robert Hayhoe and Gail Black will be presenting on "2011 Charities and Not-for-Profit Update" for the Prairie Provinces Tax Conference.
May 26, 2011, Edmonton, The National Private Client Services Group Hosts a Seminar on Recent Developments in Estate Planning and Business Succession
March 17, 2011, Calgary, The Calgary Tax Group hosts a breakfast seminar on "Recent Tax Developments" March 17th, 2011.
October 26, 2010, Gail P. Black co-presents at STEP Canada on "Planned Charitable Giving - What's New".
September 16, 2010, Calgary, Alberta, Gail P. Black presents on the topic of "Charitable Giving" as part of a continuing education course to Advocis Calgary on September 16, 2010.
May 14, 2010, Edmonton, The Edmonton Office is hosting "Recent Developments in Estate Planning, Trusts, and Tax" Breakfast Seminar for on May 14
May 12, 2010 - May 14, 2010, Toronto, Miller Thomson Lawyers will speak and present at the "17th Annual National CAGP-ACPDP Conference" in Edmonton on May 12-14.
March 9, 2010, CBA (Alberta South Branch), Gail Black will present on "Multiple Jurisdiction Estate Planning and Administration" to the CBA (Alberta South Branch) on March 9 in Calgary
February 21, 2008 - February 22, 2008, Calgary, Gail Black will be speaking at a LESA course on Family Business Succesion.
February 4, 2008, Calgary, Gail Black and Bill Fowlis will present at the "Tax Planning for the Weatlhy Family" course.
Publications
March 7, 2012, Edmonton, Important Changes to Alberta Wills and Estate Law
February 22, 2012, Calgary, Alert: Important Changes to Alberta Wills and Estate Law
May 2010, Gifts by Will - Section 118.1(5), Charities and Not-for-Profit Newsletter
Spring 2010, Residency of a Trust, Wealth Matters
February 2010, Residency of a Charitable Trust, Charities and Not-for-Profit Newsletter
September 2009, Tax Alert: Barbados Trusts Held Resident in Canada, Tax Alert
January 2008, Gifts Made in Contemplation of Death, Charities and Not-for-Profit Newsletter