Alexander Demner – Featured Speaking Engagements and Articles
Cases:
- Sim v. The King, 2025 TCC 22 (Tax Court of Canada [General Procedure])
- Hunt v. The Queen, 2022 TCC 67 (Tax Court of Canada [General Procedure])
- Paletta v. The Queen, 2019 CarswellNat 5136, 2019 TCC 205, [2020] 2 C.T.C. 2069 (Tax Court of Canada [General Procedure])
- Hunt v. Canada, 2020 CarswellNat 2455, 2020 FCA 118 (Federal Court of Appeal)
- Hunt v. The Queen, 2018 CarswellNat 5373, 2018 TCC 193, 2018 D.T.C. 1139 (Tax Court of Canada [General Procedure])
Articles:
- Kyle B. Lamothe and Alexander Demner, “Retroactive Relief from Section 212.1 “Lookthrough” Rules Proposed for Post Mortem Pipelines” (2025) 25:2 Tax for the Owner-Manager 4-5.
- Alexander Demner and David Baxter, “Tax on Corporate Lending and Bond Issues in Canada: Overview,” in Thomson Reuters: Practical Law (September 2023)
- Alexander Demner, “Should Statutory Factors or Hallmarks Regarding Abuse Be Enacted?” (2022) 3:2 Perspectives on Tax Law & Policy 8-10.
- Alexander Demner, Monica Biringer et al., “Deficiencies and Reform issues: Misuse and Abuse”, 2021 Anti-Avoidance Symposium: Critiques & Potential Reform of the GAAR (Toronto: Canadian Tax Foundation)
- Alexander Demner and Kyle B. Lamothe, “Tax Issues Regarding Losses,” in 2020 Definitive Guide to Owner-Manager Taxation Virtual Conference, (Toronto: Canadian Tax Foundation, 2020), 4: 1-50.
- Alexander Demner and Kyle B. Lamothe, “Tax Issues Regarding Losses,” in 2020 Definitive Guide to Owner-Manager Taxation Virtual Conference, (Toronto: Canadian Tax Foundation, 2020), 4: 1-50.
- Alexander Demner, “A Nuclear Judgment” (October 2020) The International Tax Report
- Alexander Demner and Nicholas McIsaac, “Freezes and Refreezes: Opportunities and Risks in the Era of Self-Isolation” (July 2020), special issue COVID-19 and Canadian Tax 5-7.
- Alexander Demner and Kyle B. Lamothe, “Section 212.1 Post Mortem Pipeline Comfort Letter” (2020) 20:2 Tax for the Owner-Manager 8-9.
- Alexander Demner and Kyle B. Lamothe, “Section 212.1 Lookthrough Rules Create Issues for Trusts with Non-Resident Beneficiaries” (2019) 19:2 Tax for the Owner-Manager 2-4.
- Alexander Demner and Zheting Su, “A Potpourri of Real Estate Issues,” in 2019 British Columbia Tax Conference (Toronto: Canadian Tax Foundation, 2019), 3:1-53.
- Alexander Demner and Kyle B. Lamothe, “The Future of Surplus Stripping,” in 2019 Ontario Tax Conference (Toronto: Canadian Tax Foundation, 2019), 4:1-99.
- Alexander Demner, Alvin Lun, and Dawn Tipton, “Private Corporations: An Overview of Changes between 2015 and 2018,” 2018 British Columbia Tax Conference (Toronto: Canadian Tax Foundation, 2018), 6:1-24.
- Alexander Demner and Doron Barkai, “Dealing with New Subsection 55(2): Issues and Strategies,” in Report of Proceedings of the Sixty-Eighth Tax Conference, 2016 Conference Report (Toronto: Canadian Tax Foundation, 2017), 6:1-56.
- David Davies and Alexander Demner, “Taxing TFSAs on Business Income” (2015) 23:7 Canadian Tax Highlights 8-9.
- David Baxter, Brandon Wiener, and Alexander Demner, “Surplus Stripping -What’s Acceptable, What’s Not, and What Should Be?” in 2014 British Columbia Tax Conference (Toronto: Canadian Tax Foundation, 2014), 12:1-44.
- Alexander Demner, “TFSA Project Audit” (2013) 21:1 Canadian Tax Highlights 2-3.
Referenced Articles:
- U.K., Others Follow U.S. Lead to Curb Crypto Tax Evasion
- Taxation of bitcoin and other cryptocurrencies
Conference Papers:
- Alexander Demner and Jonathan Longcroft, “Current Cases,” in 2024 British Columbia Tax Conference, (Toronto: Canadian Tax Foundation, 2024), 2: 1-32.
- Alexander Demner and Gloria Wang, “2022 Federal Budget Review,” in 2022 British Columbia Tax Conference, (Toronto: Canadian Tax Foundation, 2022), 3: 1-20.
- The General Anti-Avoidance Rule
- Effective Use of Trusts
- Fraudulent Conveyance Issues
Blogs:
- 2024 Federal Budget – Major Income Tax Changes Announced (April 17, 2024)
- Tax-free savings accounts not always tax-free (March 7, 2023)
- Canadian foreign home buyers ban coming into effect December 30, 2022
- EU Court of Justice invalidates mandatory reporting obligation imposed on lawyers under DAC6 similar to Canada’s proposed “notifiable transaction” regime (December 13, 2022)
- A Critical Analysis of the Principal Income Tax Measures from Federal Budget 2022 (and Subsequent Legislative Proposals) (May 3, 2022)
- Bill C-208 – Department of Finance confirms ITA amendments are in force and modifies its intended approach (July 21, 2021)
- 2021 Federal Budget – A Critical Analysis and Overview of the Principal Proposed Income Tax Measures (April 23, 2021)
- COVID-19: Tax Update: A Detailed Review of the New Canada Emergency Rent Subsidy (CERS) and Lockdown Support Programs (November 26, 2020)
- COVID-19: Tax Update sweeping changes to the Canada Emergency Wage Subsidy (CEWS) (July 28, 2020)
- Taxation of cryptocurrencies in Canada what business leaders need to know (August 22, 2018)
- Taxation of bitcoin and other cryptocurrencies (February 16, 2018)
- Fatca constitutionality and Canadian sovereignty (August 22, 2014)
- Big brother gains a powerful new tool (February 28, 2014)
Chapter Updates:
- Contributing author to various editions of CLEBC Annual Review of Law and Practice – 2013, 2016-2024.
- Contributing author to 2019 and 2020, 2021, 2022, 2023, 2024, and 2025 editions of CLEBC Due Diligence Deskbook
- Contributing author to 2014, 2016, 2017, 2018, 2019, 2020, 2022, and 2024 editions of CLEBC “Advising British Columbia Businesses”
- Contributing author to various editions of CLEBC B.C. Real Estate Practice Manual – 2021, 2022, 2023, 2024, and 2025