- Tax Litigation & Dispute Resolution
|Contact Info||Telephone: 403.298.4471|
|University ||University of Alberta, B.Comm., Finance, 2009 Gold Medallist|
|Law School||University of Toronto, J.D., Highest Academic Standing in Tax Law, 2012|
Jared Mackey has a general corporate tax practice. Prior to joining Bennett Jones as an associate, he articled and summered with the firm.
In the community, Jared is a hockey official with the Western Hockey League.
• Domestic Anti-Treaty-Shopping Proposals and Further Consultation Announced in Canada's Federal Budget 2014
February 18, 2014
In the Canadian Federal Budget released on February 11, 2014, the Department of Finance signaled its intention to enact a domestic treaty-shopping rule, generally allowing the Canada Revenue Agency to deny treaty benefits when the main purpose of a particular transaction is to obtain treaty benefits. This new rule could come into force in the first taxation year after the year in which the final legislation is enacted. The potential for transitional relief is still an open issue. As the government works towards developing draft legislation, it has given stakeholders 60 days to comment on its proposed approach.
• The Role of Subsequent Legislative Amendments in the GAAR Analysis
Numerous Canadian courts have used subsequent legislative amendments (amendments made after the time applicable to a transaction) as an important tool of statutory interpretation. In the tax context over the last decade, subsequent legislative amendments have been held to be particularly relevant to the third stage of the general anti-avoidance rule (GAAR) analysis: whether there has been a misuse or abuse of the object, spirit, and purpose of the provisions of the Income Tax Act that are relied on by the taxpayer. In this respect, the Minister typically argues that a subsequent amendment is evidence of a pre-existing policy in the Act that the taxpayer has abused. In contrast, from the taxpayer's perspective, amendments arguably demonstrate that a transaction did not offend any unwritten rule or policy at the time it took place. This article provides a brief review of the role of subsequent legislative amendments in the GAAR analysis. Published by LexisNexis in the January 2014 edition of Canadian Current Tax.
• Department of Finance Releases Consultation Paper on Anti-Treaty Shopping Measures
September 03, 2013
In the March 2013 Federal Budget, the Department of Finance indicated that it intended to initiate a consultation process on certain treaty shopping practices. On August 12, 2013, the government released a consultation paper entitled Treaty Shopping - The Problem and Possible Solutions in which it invites stakeholders to comment on possible approaches to curtail treaty shopping. The government released the consultation paper amidst a broad international review of the potential abuses of tax treaties. On July 19, 2013, the Organization for Economic Cooperation and Development (OECD) published its highly anticipated Action Plan on Base Erosion and Profit Shifting, which was subsequently endorsed by the G20 Finance Ministers and Central Bank Governors in Moscow on July 20, 2013.
Documents by this lawyer on Martindale.com
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