Ian Gamble
Vancouver Office

Ian Gamble


Ian Gamble is widely recognized as a leading tax lawyer in Canada. He has vast experience representing large corporations in the Canadian mining, forestry, telecommunications, energy, and real estate sectors. He is an expert in the taxation of mergers & acquisitions, business restructurings, flow-through share financings, cross-border transactions (including foreign affiliates), Canada Revenue Agency audits, and related tax appeals.

Ian has been listed in Best Lawyers in Canada, Guide to the World’s Leading Tax Advisers, International Tax Review (Top 10 Tax Advisors in Canada), Lexpert Guide to the Leading 500 Lawyers in Canada, Lexpert Guide to the Leading US-Canada Cross-Border Corporate Lawyers in Canada, Lexpert’s Canadian Legal Directory for Corporate Tax, Canada’s Leading Corporate Tax Lawyers Lexpert Special Edition, Chambers’ Global Guide to the World’s Best Lawyers, and Who’s Who Legal Corporate Tax.

Ian has written two leading tax textbooks in Canada: The Foreign Affiliate Rules (Wolters Kluwer, co-authored with Bill Holmes) and Taxation of Canadian Mining (Carswell). Ian is also the former Editor-in-Chief of the International Tax Planning Journal and Resource Sector Taxation Journal (Federated Press), is a former adjunct professor of corporate taxation at the Faculty of Law, University of British Columbia, has been a substantial contributor to tax-related publications and conferences, and is a former member of Board of Governors of the Canadian Tax Foundation.


  • International tax structures and financing
  • Foreign affiliates
  • M&A transactions
  • Corporate restructurings
  • Flow-through share financing
  • Partnerships and trusts
  • Financial audit tax opinions
  • Executive compensation arrangements
  • Withholding taxes
  • Resource industry taxes and levies
  • Provincial payroll taxes
  • CRA audit defense
  • Tax appeals & litigation


  • McGill University, Bachelor of Science (1981 – 1985, Honors)
  • University of British Columbia, Bachelor of Laws (1985 – 1988, Prize in Corporate Taxation)
  • Articles, Stikeman Elliott, Toronto, Ontario (1988 – 1989)

Professional Activities & Memberships

  • Co-Author, The Foreign Affiliate Rules (Wolters Kluwer)
  • Author, Taxation of Canadian Mining (Carswell)
  • Former Editor-in-Chief, International Tax Journal and Resource Sector Taxation Journal (Federated Press)
  • Former adjunct professor of corporate and international tax, Faculty and School of Law, University of British Columbia
  • Contributor to tax-related publications and conferences
  • Former member Executive Committee and Board of Governors, Canadian Tax Foundation
  • Former member of International Fiscal Association
  • Called to the Bar in British Columbia and Ontario