Marie-Eve Heming – Featured Articles & Seminars
“Budget 2022: The “Substantive CCPC” Proposals”, (2022) 22:3 Tax for the Owner-Manager 16-17 (co-authored with Kyle Lamothe and Alexei Paish).
“Death of a Taxpayer (Case Study)”, 2021 Ontario Tax Conference, Toronto, Canadian Tax Foundation, October 26, 2021 (presentation)
“Tax on Corporate Transactions in Canada: Overview”, Tax on Transactions Global Guide, Thomson Reuters (online), 2021 (co-authored with Ian Humphries)
“Tax Tips and Other Practical Strategies”, 10th Annual Recent Developments and Complex Issues in Property & Equalization, Osgoode Hall Law School Professional Development, York University, June 10, 2021 (presentation)
“Tax for Litigators: An Update on What to Worry About When Settling”, Law Society of Ontario, 22nd Estates and Trusts Summit, October 16, 2019 (presentation & paper co-authored with James Murdoch, Angela Ross and Anjali Navkar)
“Legislative Developments & Current Cases”, Thorsteinssons 7th Annual Conference, Hyatt Hotel, February 21, 2019 (presentation)
“Taxation of Trusts and Estates”, Key Developments in Estates and Trusts Law in Ontario, 2017-2018 Edition, Canada Law Book, 2018 (co-authored with Paul Gibney and E. Rebecca Potter)
“Tax Tips and Other Practical Strategies”, 7th Annual Recent Developments and Complex Issues in Property & Equalization, Osgoode Hall Law School Professional Development, York University, April 30, 2018 (presentation)
“Cryptocurrency”, Thorsteinssons 6th Annual Conference, Delta Hotel, February 15, 2018 (presentation)
“Capital Gains Exemption”, Thorsteinssons 2017 Special Update on Taxation Conference, Delta Hotel, October 10, 2017 (presentation)
“Tax Rates”, Thorsteinssons 5th Annual Conference, Delta Hotel, February 23, 2017 (presentation)
“Taxation of Trusts and Estates”, Key Developments in Estates and Trusts Law in Ontario, 2016-2017 Edition, Canada Law Book, 2017 (co-authored with Paul Gibney and E. Rebecca Potter)
“Tax accrual working papers beyond CRA’s reach”, Legal Alert, vol. 36, No. 7, October 2017 (co-authored with Kathryn Walker)
“Preserving ‘Graduated Rate Estate’ Status”, (2017) vol. 36, no. 4, Estates Trusts & Pensions Journal, 327-332 (co-authored with Paul Gibney)
“Review of the Stock Option Sourcing Rules for Immigrating and Emigrating Employees”, (2016) vol. 64, no. 1, Canadian Tax Journal, 245-266
“Case Law Update”, Thorsteinssons 4th Annual Conference, Royal York, February 3, 2016 (presentation)
“A Review of Interest Deductibility Since Ludco”, Report of Proceedings of the Sixty-Seventh Tax Conference, 2015 Conference Report (Toronto: Canadian Tax Foundation, 2016) (presentation & paper co-authored with Paul Lynch)
“Canada renders first decision on provincial residency of a trust”, Legal Alert, vol. 34, No. 6, September 2015
“New CRA reporting requirements for electronic funds transfers”, Legal Alert, vol. 33, No. 12, March 2015
“Case Law Update”, Thorsteinssons 3rd Annual Conference, Royal York, February 6, 2015 (presentation)
“Taxation of Trusts and Estates”, Key Developments in Estates and Trusts Law in Ontario, 2014-2015 Edition, Canada Law Book, 2015 (co-authored with Paul Gibney and E. Rebecca Potter)
“Strict requirements for tax objections by large corporations”, Legal Alert, vol. 33, No. 8, November 2014
“Making Sense of Tax Consequences Related to Particular Assets When Settling Your Case”, Essential Tax Issues Every Estate Litigator Should Know, Ontario Bar Association, October 9, 2014 (presentation)
“Canadian tax law developments”, The Euromoney Corporate Tax Handbook 2015, Euromoney, England, 2014 (co-authored with Paul Gibney)
“TCC Shuts Down Strategy To Multiply Lifetime Capital Gains Exemption”, Tax for the Owner Manager, vol. 14, no. 3, July 2014.
“Canadian tax law developments”, The Euromoney Corporate Tax Handbook 2014, Euromoney, England, 2013 (co-authored with Brandon Wiener)
“Taxation of Trusts and Estates”, Key Developments in Estates and Trusts Law in Ontario, 2013-2014 Edition, Canada Law Book, 2014 (co-authored with Paul Gibney and E. Rebecca Potter)
“Many Different Approaches to Envision”, Canadian Tax Highlights, vol. 21, no. 11, Canadian Tax Foundation, November 2013
“GAAR and Case Law Update”, Thorsteinssons 1st Annual Conference, Royal York, January 21, 2013 (presentation)
“Personal Tax Planning – A Review of Individual Pension Plans”, (2013) vol. 61, no. 1, Canadian Tax Journal, 257-278 (co-authored with Jean-Pierre Laporte)
“Taxation of Trusts and Estates”, Key Developments in Estates and Trusts Law in Ontario, 2012 Edition, Canada Law Book, 2013 (co-authored with Paul Gibney and E. Rebecca Potter)
“Canada’s Section 116 System for Nonresident Vendors of Taxable Canadian Property”, Tax Notes International, Tax Analysts, vol. 66, no. 2, April 9, 2012, at p. 175 (co-authored with Steve Suarez).
“Dividend Stop-Loss on Share-for-Share Exchange”, Canadian Tax Highlights, vol. 20, no. 1, Canadian Tax Foundation, January 2012.
“Recent Canada Revenue Agency Ruling”, Taxation of Corporate Organization and Reorganization, vol. II, report no. 87, Federated Press, 2010.
“Department of Finance Policy Developments”, Taxation of Corporate Organization and Reorganization, vol. II, report no. 90, Federated Press, 2010.
“Loss Consolidation – ‘Affiliated’ or ‘Related’?”, Corporate Structures and Groups, vol. XII, no. 2, Federated Press, 2010.
“Permitted Investments for a Tax-Free Savings Account: Be Wary of Pitfalls”, Personal Tax and Estate Planning Journal, vol. II, no. 4, Federated Press, 2010 (co-authored with Jean-Pierre Laporte).