Craig M. McDougall  QC - Felesky Flynn LLP

Craig M. McDougall QC

Listed in Best Lawyers since 2010

Areas of Expertise

Corporate Tax Planning
Commodity Tax
Personal Tax Planning

Craig’s practice covers a broad spectrum of income taxation and commodity taxation planning and dispute resolution, as well as selected personal tax planning.

Craig has authored papers and lectured on taxation (income tax and GST) matters for the Canadian Tax Foundation, the Canadian Bar Association, the Canadian Petroleum Tax Society, the Canadian Institute of Chartered Accountants, the Institute of Chartered Accountants of Alberta and the Federation of Law Societies of Canada, and has served as a sessional instructor at the University of Calgary, Faculty of Law.

Professional History

Appointed Queen’s Counsel (QC) in 2010
Joined Felesky Flynn LLP in 1995
Admitted to the Alberta bar, 1992
Received Norman Guerin Award (1997), presented by Deloitte & Touche, for an outstanding contribution to the advancement of commodity taxation studies

Educational History

Bachelor of Laws (LL.B), University of Alberta, 1991
Bachelor of Commerce (B.Comm), with Distinction, University of Calgary, 1988

Memberships and Associations

Chair, National Commodity Tax, Customs and Trade Section, Canadian Bar Association
Past Chair, Taxation and Economic Affairs Committee of the Calgary Chamber of Commerce
Former President and director, Canadian Petroleum Tax Society
Former Chair, Taxation Specialists Section (Southern), Alberta Branch, Canadian Bar Association
Member, Law Society of Alberta
Member, Canadian Bar Association
Member, Calgary Bar Association
Member, Canadian Tax Foundation
Member, Canadian Petroleum Tax Society

Publications and Presentations

“Selected Aspects of Corporate Control:  Groups of Persons and Control of Corporations by Trusts” in Report of Proceedings of the Sixty-Second Tax Conference, 2010 Conference Report (Toronto, Canadian Tax Foundation, 2011) 11:1 - 11:38.
“The New Information Schedule for Financial Institutions – a Reality Check” (2008), Vol. IX, No. 3 Sales and Use Tax 474 – 478.
“Closely Related Group Election Amendments – Helpful and Hurtful” (2006) Vol. VIII, No 2, Sales and Use Tax (pagination unavailable).
“Casting the Net Over GST Waters – When is a Foreign Supplier Caught?”, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 2004.
“Input Tax Credits and Reorganization Costs – Part II” (2002), Vol. VI, No. 4 Sales and Use Tax 338 – 340.
“Input Tax Credits on Reorganization Costs, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 2002.
“Income Tax Fundamentals in a Global Economy: Old Rules and the New Economy” in Report of the Proceedings of the Fifty-Third Tax Conference, 2001 Conference Report (Toronto: Canadian Tax Foundation, 2001), 27:1 – 27:52.
“Input Tax Credits on (Re)Organization Costs” (2001), Vol. VI, No. 2 Sales and Use Tax 310 – 312.
“Goods and Services Tax “Hot Topics”, (2000), Vol. 13, No. 1, Canadian Petroleum Tax Journal 223 – 249.
“GST & Real Property Rules: A Useful Primer” (1999), Vol. IV, No. 3 Sales and Use Tax 216 – 218.
“To Elect or Not to Elect? GST/HST Election Tips & Traps”, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 1999.
“Reorganizations—A GST Perspective”, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 1998.
“Harmonized Sales Tax – Place of Supply Rules (Part II)” (1997), Vol. III, No. 1 Sales and Use Tax 122 – 125.
“Using Section 167 Election to Avoid GST on Asset Transfers” (1996), Volume II, No. 1 Sales and Use Tax 62 – 67.
“Partnerships and Trusts: Substantive GST Amendments” (1996), Vol. II, No. 2 Sales and Use Tax 87 – 92.
“Harmonized Sales Tax – Place of Supply Rules (Part I: The Framework)” (1996), Vol. II, No. 4 Sales and Use Tax 106 – 108
“Documentation Issues”, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 1996.
“GST and The Oil Patch (1995 update)”, (1995, Vol. 8, No 1, Canadian Petroleum Tax Journal 79 – 108.
“Application of the GST to Damage Payments Uncertain” (1995), Vol. I. No. 2 Sales and Use Tax 20 – 26.
“GST Interpretive Problems Abound in the Resource Industry” (1995), Vol. I, No. 4 Sales and Use Tax 9 – 54.
“Damages – A Symposium ’95 Update’, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 1995.
“Natural Gas Marketing: Current GST Issues and Contract Implications”, (1994), Vol. 7, No. 2,  Canadian Petroleum Tax Journal  79 – 104.
“The GST: Application to Damages” in Report of Proceedings of the Forty-Sixth Tax Conference, 1994 Conference Report (Toronto, Canadian Tax Foundation, 1994) 43:1 – 43:27.

Office Location

Suncor Energy Centre, Suite 5000
150 Sixth Avenue, SW
Calgary, AB T2P 3Y7
Canada


Practice Areas

Tax Law