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.
Gail advises charities and other not-for-profit organisations on tax and other matters. 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, planned giving and charities and not-for-profit organisations. She is Program Chair of STEP Calgary and recently was the co-instructor of the Wills and Estates course for the University of Calgary Law Faculty. She is listed in Best Lawyers Canada 2013 - 2017. She has volunteered for charitable organizations devoted to children, health and the arts. Gail has been named to the 2016 and 2017 editions of Lexpert for Trusts and Estates.
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.
Gail received her QC designation in 2016.