Michael Colborne – Featured Articles & Seminars

Subsection 247(3): What Are “Reasonable Efforts?“, International Tax Planning feature
(2016) 64:1 Canadian Tax Journal 229-243, with Michael McLaren and Mark Barbour.
“Canada,” in International Comparative Legal Guide to Corporate Tax 2016 (London: Global
Legal Group, 2015), with Michael McLaren.

An Opportunity to Clarify the Scope of the Large Corporation Objection Rules: Devon
Canada Corporation v. The Queen,” Current Cases feature (2015) 63:1 Canadian Tax Journal
217-226, with Tim Barrett.

Tax Court Doesn’t Hedge in Rebuffing CRA’s Hedging Position: George Weston Limited v.
The Queen,” Current Cases feature (2015) 63:2 Canadian Tax Journal 501-507, with Tim
Barrett.

“Transfer Pricing – The Reasonable Efforts Standard Under Subsection 247(3) of the Income
Tax Act: Where Are We?” (2015) 20:4 International Tax Planning 7-9, with Tim Barrett.

2013 Mining Update,” in Report of the Proceedings of the Sixty-Fifth Tax Conference, 2013
Conference Report (Toronto: Canadian Tax Foundation, 2014), 9:1-19, with Lana Paton.

“Canada,” in World Tax 2015: The Comprehensive Guide to the World’s Leading Tax Firms
(London: Euromoney Institutional Investor PLC, 2014), with Michael McLaren and Tim
Barrett.

“Canada,” in International Comparative Legal Guide to Corporate Tax 2014 (London: Global
Legal Group, 2013), with Michael McLaren.

“Canada,” in World Tax 2014: The Comprehensive Guide to the World’s Leading Tax Firms
(London: Euromoney Institutional Investor PLC, 2013), with Michael McLaren and Mark
Barbour.

“Regulation 5907(2.03) and Offshore Metal Streams” (2013) 9:2 Resource Sector Taxation
647-48.

“Tax Structuring for Canadian Investment in Latin American Mining Projects,” in Special
Institute on International Mining and Oil & Gas Law, Development and Investment
(Westminster, CO: Rocky Mountain Mineral Law Foundation, 2013), 2013:2, with Steve
Suarez.

“Canada,” in International Comparative Legal Guide to Corporate Tax 2013 (London: Global
Legal Group, 2012), with Michael McLaren.

“Canada,” in World Tax 2013: The Comprehensive Guide to the World’s Leading Tax Firms
(London: Euromoney Trading Limited, 2012), with Michael McLaren and Mark Barbour.

“Mexican Service Companies—Reform of Federal Labor Law in Mexico May Affect
Companies with Mexican Operations” (2012) 18:2 International Tax Planning 7, with Mark
Barbour.

“Shareholder Benefit Rules—More Collateral Damage: Proposed Changes to Shareholder
Benefit Rules and Foreign Divisive Reorganizations” (2012) 17:4 International Tax Planning
8-9, with Mark Barbour.

“Strategic Considerations in a Typical TSX Mining Takeover – A Case Study,” in 58th Annual
Rocky Mountain Mineral Law Institute (Westminster, CO: Rocky Mountain Mineral Law
Foundation, 2012), with Jeffrey P. Roy.

Timber! Consequences of Assuming Reforestation Obligations: Diashowa Paper
Manufacturing Ltd. v. Canada,” Current Cases feature (2012) 60:1 Canadian Tax Journal
137-143, with Steve Suarez.

2010 Mining Update,” in Report of Proceedings of Sixty-Second Tax Conference, 2010
Conference Report (Toronto: Canadian Tax Foundation, 2011), 13:1-49, with Mark Ruus.
“Canada,” in International Comparative Legal Guide to Corporate Tax 2012 (London: Global
Legal Group, 2011), with Michael McLaren.

“Canada,” in World Tax 2012: The Comprehensive Guide to the World’s Leading Tax Firms
(London: Euromoney Trading Limited, 2011), with Michael McLaren and Mark Barbour.
“Payments Made in Takeover Not Deductible, Tax Court Says” (2011) 61:2 Tax Notes
International 270, with Michael McLaren.

“Rezayat, Yang, Hamley and Capancini: Inconsistent Tax Court Decisions” (2011) 16:4
International Tax Planning 1147-48, with Mark Barbour.

“Canada,” in World Tax 2011: The Comprehensive Guide to the World’s Leading Tax Firms
(London: Euromoney Trading Limited, 2010), with Michael McLaren.

“Foreign Taxes – Chile Introduces New Mining Royalty Regime” (2010) 16:1 International
Tax Planning 8, with Alberta Maturana.

“Legislative Update—The 2010 Federal Budget—Resource Industry” (2010) 7:3 Resource
Sector Taxation 7-8.

Section 93 Elections – Proposed Amendments,” International Tax Planning feature (2010)
58:2 Canadian Tax Journal 357-391, with Michael McLaren.

“Tax Policy—2010 IGWG Report—a Tepid Response” (2010) 8:2 Resource Sector Taxation
9-11.

The Limitation-on-Benefits Article in the Fifth Protocol to the Canada-US Tax Convention,”
in Report of Proceedings of Sixtieth Tax Conference, 2008 Conference Report (Toronto:
Canadian Tax Foundation, 2009), 25:1-58, with Shawn D. Porter.

“Tax Reform (Mexico)—Considerations in Relation to the 2010 Mexican Tax Reform” (2009)
15:2 International Tax Planning 9-11, with Alejandro Barrera Basham, Ringey Correa and
Michael McLaren.

Transfer Pricing: GlaxoSmithKline Inc. v. The Queen,” Current Cases feature (2008) 56:4
Canadian Tax Journal 930-936, with Michael McLaren.

Section 93 Elections,” International Tax Planning feature (2007) 55:4 Canadian Tax Journal
855-893, with Michael McLaren.

“Provincial Mining Taxes—Reorganization and the Mining Tax Act (Ontario)” (2006) 4:4A
Resource Sector Taxation 10-13.

“What You Should Know About Mining and Taxation” (2006) 17:6 International Tax Review
48-50, with Terry Barnett.

“Article XXIX(5) and the Draft Competent Authority Circular” (2003) 11:4 International Tax
Planning 819-20.

“Capital Cost Allowance—Class 10(g) and the Ownership of Mineral Resources” (2003) 2:1
Resource Sector Taxation 105-07.

“CCRA Update—Paragraph 20(1)(e) of the Income Tax Act: The Wholly-applicable Test”
(2003) 11:2 Corporate Finance 1066-70.

Any Form of Guarantee . . .” (2002) 10:5 Canadian Tax Highlights 35-36.

“Contingency Fees—Contingency Fees Revisited: Guidelines to Determine if an Agreement is
Champertous” (2001) 9:4 Tax Litigation 5-7, with Matthew G. Williams.

The Fairness Provisions: Judicial Review” (2001) 1:4 Tax for the Owner-Manager 21.

More Questions Than Answers” (2001) 9:4 Canadian Tax Highlights 29-30.

“Foreign Property—Foreign Property Rules and Transfer of Assets” (1998) 9:8 Taxation of
Executive Compensation and Retirement 13-15, with William R. Holmes.

Will a Gentleman Farmer Who Suffers Farm Losses Ever Be Successful Before the Federal
Court of Appeal: The Queen v. Donnelly,” Current Cases feature (1998) 46:1 Canadian Tax
Journal 87-90, with L.M. Little.

“1998 Federal Budget Changes Relating to RRSPs” (1997) 4 RRSP Planning 262, with
William R. Holmes.