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| Practice Areas | Taxation; International Taxation; Tax Planning; Corporate Finance | | | Education | Queen's University, LL.B., 1994; Osgoode Hall Law School, York University, LL.M., 1997, Queen's University, B.A., 1991 | | | Admitted | 1996, Ontario | |
| ISLN | 912056065 | |
Documents by this lawyer on Martindale.com
Prévost Car: Dutch Intermediary is "Beneficial Owner" Under TreatyStephanie A. Wong, October 12, 2009 In The Queen v. Prévost Car Inc., the Federal Court of Appeal dismissed the Minister of National Revenue's appeal from the Tax Court's decision that the Canadian corporate taxpayer's parent, a Dutch holding company, was the "beneficial owner" of dividends which entitled it to a reduction...
Budget 2009: Ontario Moves to Stimulate Business and InvestmentStephanie A. Wong, October 9, 2009 On March 26, 2009, Ontario's Finance Minister, the Honourable Dwight Duncan, tabled the Ontario government's 2009 Budget, "Confronting the Challenge: Building Our Economic Future". Acknowledging that Ontario's economy is in a recession and that the current global economic crisis has...
Central Management and Control Determines Trust ResidenceElinore J. Richardson, Stephanie A. Wong, October 9, 2009 In Garron, M. et al. v. The Queen, the Tax Court of Canada considered whether two Barbados trusts (the "Trusts") were entitled to claim the benefit of the capital gains exemption in Article XIV(4) of the Canada-Barbados Income Tax Convention (the "Treaty") on their dispositions...
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