F. Brent Perry  QC - Felesky Flynn LLP

F. Brent Perry QC

Listed in Best Lawyers since 2006
Phone: 403-260-3306

Areas of Expertise


International Tax Planning
Corporate Tax Planning
Resource Taxation
Representation & Litigation
Personal Tax Planning

Brent has been a partner with Felesky Flynn LLP since 1989, joint managing partner 2002-2009, and was appointed Queen’s Counsel in 2000. His practice covers a broad spectrum of business and personal tax planning, with a particular focus on financings, mergers and acquisitions, divestitures, corporate and trust structuring and international tax planning. Brent has authored papers and taught seminars for many groups, including the Institute of Chartered Accountants of Alberta, the Canadian Institute of Chartered Accountants, the Canadian Tax Foundation, the Canadian Bar Association, the Canadian Petroleum Tax Society, the Tax Executives Institute, the Alberta Government, the Estate Planning Council, CCH, Insight and the Legal Education Society of Alberta and taught accounting as a sessional lecturer at the University of Alberta.

Professional History

Appointed Queen’s Counsel, 2000
Joined Felesky Flynn LLP, 1983
Called to Alberta bar, 1982

Educational History

Bachelor of Laws (LL.B), University of Alberta, 1981
Bachelor of Commerce (B.Comm, Accounting and Finance), University of Alberta, 1978
Awarded the Gold medal for highest academic standing in graduating class

Memberships and Associations

Canadian Association of Petroleum Producers Tax Committee (Chair 2004)

Member, Canadian Bar Association

Member, Canadian Tax Foundation

Member, Canadian Petroleum Tax Society

Past Governor, Canadian Tax Foundation

Past President and Founding Director, Minerva Fundraising Foundation

Past Board Member, Strathcona Tweedsmuir School

Past Member, Independent Petroleum Association Income Tax Committee

Past Board Member, Salvation Army, Board of Directors

Past Director, Canadian Petroleum Tax Society

Past Chair, Tax Specialists Section (Southern), Alberta Branch, Canadian Bar Association

Past Editor-in-Chief, Canadian Petroleum Tax Journal

Past Board Member, A.E. Cross Nature Conservancy Foundation

Coach, Calgary Minor Hockey Association (1990-2006)

Publications and Presentations

“Privilege in the Context of Legal Tax Advice and Related Communications” with Ken Skingle, January 2014

“Managing Internal Documents and Communications in Anticipation of CRA Audit”, Tax Executives Institute, November 2013

“New Reportable Transaction Rules”, Tax Executives Inc., November 2013

“Income Trusts: Reorganizations and Planning for 2011″, Canadian Tax Foundation 2008 Conference Report

“Publicly Traded Canadian Royalty Trusts and REITS”, Canadian Tax Foundation, Symposium, 2006

“Interest Deductibility and the New REOP Proposals”, Canadian Tax Foundation, Calgary Young Practitioners, February 2004

“CCRA Round Table” with Paul Lynch, Daryl Boychuk and Manon Thivierge, Canadian Tax Foundation 2003 Conference Report

“Interest Deductibility: Where From, Where To, Where Now?” with Sandra Jack, Paul Lynch and Roy Shultis, Canadian Tax Foundation 2002 Conference Report

“Structuring to Carry on Business Offshore”, Canadian Petroleum Tax Journal, 1994

“An Analysis of the 1994 Amendments to the FAPI and Foreign Affiliate Rules”, Canadian Petroleum Tax Journal, (Spring 1995)

“Income Tax Considerations in Real Estate Investment”, Collins Barrow Taxation Seminar, 1993

 “Corporate Reorganizations”, 1993

 “Capitalization and Asset Acquisitions for New Private Corporations,” Canadian Tax Foundation 1993 Conference Report

“Financing and Real Estate Investment - Income Tax Considerations”, LESA, 1992

 “Current Cases,” Canadian Petroleum Tax Journal, (Fall 1992)

“Income Tax Aspects of Financing in the Oil and Gas Industry”, Canadian Petroleum Tax Journal, Fall 1991)

“Some Common Concerns in Corporate Held Life Insurance”, The Canadian Institute of Chartered Life Underwriters and Chartered Financial Consultants, Calgary Chapter, 1990

 “Solicitors’ Quickies”, Income Taxation, Canadian Bar Association, Alberta Mid-Winter Meeting, 1989

“Dealing with the Department of National Revenue, Taxation and Directors Liability for Tax Withholding”, CA Magazine, 1989

 “Tax Planning:  Small Business Corporations, Capital Gains Tax Shelters”, Canadian Association of Financial Planners Calgary Chapter, 1989

 “Joint Exploration Corporations”, Canadian Tax Journal, 1986

“Federal Crown Priority and Collection Procedures, Revenue Canada, Taxation”

“Incorporation of a Professional Practice”, MD Management


University of AlbertaUniversity of AlbertaLL.B 1981

Office Location

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

Lawyer of the Year Awards

2014 Lawyer of the Year in Tax Law of the Calgary Metro Area
F. Brent Perry QC has earned a Lawyer of the Year award for 2014!

Practice Areas

Tax Law