At Fogler, Rubinoff, we believe that making a difference begins with trust. Experience and sound judgment earn it. Client relationships are built on it. Results keep it.

Shaun M. Doody

Partner

PROFILE

Shaun is a Partner in Fogler Rubinoff's Tax and Wills and Estates departments. He joined the firm in 2013 after previously working at a large boutique Canadian tax firm. His practice centres on corporate and personal taxation and estate planning for owner/managers, entrepreneurs, trusts, and high-net-worth individuals.

Shaun has taken the Canadian Institute of Chartered Accountants In-Depth Tax Course as well as the CICA In-Depth HST/GST Course. He is a regular contributor to the Fogler, Rubinoff LLP tax newsletter "Dollars and Sense", is a co-author of The Death of a Taxpayer, and produces an annual webcast for CCH Canadian Limited dealing with estate planning and taxation on death.

Shaun has experience in a number of tax and estates-related areas, including:

  • Estate freezes
  • Voluntary disclosures
  • Owner/manager tax and succession planning including corporate reorganizations
  • Will planning and drafting
  • Settling trusts, including family, alter ego, joint partner, and others
  • Implementing "butterfly" reorganizations (including both 55(3)(a) and (b) reorganizations)

Publications

JULY 19 2017

Major Proposed Changes To The Taxation Of Private Corporations And To Severely Limit Income Splitting

The Federal Government released a set of proposals on July 18, 2017 that, in the government’s words, are designed to "improve fairness in the tax system by closing loopholes and addressing tax planning strategies" and to ensure "that the richest Canadians pay their fair share of taxes and that people in similar circumstances pay similar amounts of tax" (a summary of the proposals and related documentation can be found at http://www.fin.gc.ca/n17/17-066-eng.asp)...

Download Publication Attachment

DECEMBER 15 2016

Death of Taxpayer, 11th Edition

Co-authored by Suzanne Hanson and Shaun M. Doody Death of a Taxpayer  offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer.

Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors.

Topics Include:

  • The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.
  • The tax treatment of capital property at death
  • Rollovers to spouses, common law partners and qualifying trusts
  • Special issues regarding partnerships and farm property
  • Taxation of estates and testamentary trusts
  • Obtaining a clearance certificate
  • Distributions to beneficiaries
  • U.S. estate tax and tax issues affecting non-residents

JULY 18 2016

Dollars and Sense Summer 2016

The 2015 Federal Budget contained significant amendments to section 55 of the Income Tax Act (Canada) (the "Act"). These amendments recently became law and will generally apply retroactively to dividends received after April 20, 2015

Download Publication Attachment

OCTOBER 29 2015

FR Dollars and Sense

MARCH 19 2015

FR Dollars and Sense

Education and Qualifications

  • Canadian Institute of Chartered Accountants, CICA In-Depth HST/GST Course, 2016
  • Canadian Institute of Chartered Accountants, CICA In-Depth Tax Course Parts I and II, 2011
  • Law Society of Upper Canada, Admitted to Ontario Bar, 2008
  • University of Toronto Law School, Juris Doctor, 2007
  • University of Amsterdam Law School, Exchange Program on EU and International Law, 2006
  • Queens University, Bachelor of Science (Honours), Combined Specialization in Computing and Information Science and Biology, 2000

 

Memberships

  • Law Society of Upper Canada
  • Canadian Tax Foundation
  • Ontario Bar Association
  • Canadian Bar Association

Publications

  • The Effect of Embedded Capital Gains on Fair-Market Value
    Author, Tax Litigation
    18:2 Tax Litigation 1094-1100
  • Antle: Deceit and Sham
    Author, Canadian Tax Highlights
    19:3 Canadian Tax Highlights 5-6
  • Statutory Developments and Jurisprudence Elements of Canadian Tax
    Co-Author with Paul J. Gibney, Publication: The Euromoney Corporate Tax Handbook, 6th ed
    Euromoney Institutional Investor PLC, 2011
  • A New Direction for the Surrogatum Principle
    Author, Taxation Law
    19:3 Taxation Law (Ontario Bar Association)
  • When Is Income Unearned?
    Author, Canadian Tax Highlights
    17:11 Canadian Tax Highlights 9-10
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