Lawyer Profile Detail



Stefanie Morand

TITLE

Partner

AREA OF EXPERTISE

Tax
Tax Planning
Trusts & Estates Planning

OFFICE

Toronto

DIRECT LINE

416-601-8162

E-MAIL

[email protected]

V-CARD

LAW SCHOOL

Osgoode Hall Law School

BAR ADMISSION

Ontario, 2007




Biography

Stefanie Morand is a partner in our Tax Group in Toronto. She maintains an income tax planning practice, with a focus on the tax-related aspects of domestic and cross-border mergers and acquisitions (public and private), corporate finance, reorganizations, real estate transactions, structured finance and other capital markets transactions. She also frequently acts on tax structuring matters for Canadian pension plans and other tax-exempt organizations, and advises on tax aspects of business operations.

Stefanie has appeared as a lecturer at numerous conferences, seminars and courses, and has written and commented widely on income tax matters generally.

Stefanie received her combined LLB/MBA (Gold Medalist) from Osgoode Hall Law School and the Schulich School of Business in 2006, and her Hons. BA (Board of Governors Medalist) from the University of Windsor in 2002. She is the recipient of numerous awards for academic achievement, including multiple law school awards in, amongst other areas, general tax, corporate tax, trusts and estates, and the Allen S. Berg MBA/LLB Graduating Award of Excellence for the highest standing in the combined program.

She was called to the Ontario bar in 2007 and is a member of the International Fiscal Association, the Canadian Tax Foundation and the Canadian Bar Association.

SPEAKING ENGAGEMENTS

  • "ITA 55(2) - Recent CRA Position" - MT Advance Client Seminar (May 4, 2016)
  • "Interest Deductibility – Recent Developments" – MT Advance Client Seminar (May 7, 2015)
  • "Non-Resident Taxation in Canada – Regulation 102/105" – Toronto Centre Tax Services Office CRA & Tax Professionals Group Seminar (February 19, 2015)
  • "Is there Always Certainty for Tax Basis? – Limitations on Costs and Expenditures Pursuant to Sections 143.3 and 143.4" – 66th Annual Tax Conference – Canadian Tax Foundation: Vancouver, British Columbia (November 30, 2014 – December 2, 2014)"
  • "Tax Effective Corporate Wealth Transfers" – 2nd Tax-Effective Planning for Insurance & Investments Course – Federated Press: Toronto, Ontario (May 29, 2013)
  • "Pipeline Planning: Recent Developments" – The 6-Minute Estates Lawyer 2013 – Law Society of Upper Canada: Toronto, Ontario (April 24, 2013)
  • "Income Tax Developments in Estate Planning and Administration" – 15th Annual Estates and Trusts Summit – Law Society of Upper Canada: Toronto, Ontario (November 15, 2012)
  • "Current Issues" – 2012 Ontario Tax Conference – Canadian Tax Foundation: Toronto, Ontario (October 29, 2012)
  • "Tax Effective Corporate Wealth Transfers" – Tax-Effective Planning for Insurance & Investments – Federated Press: Toronto, Ontario (March 28, 2012)
  • "Current Issues" – 2011 British Columbia Tax Conference – Canadian Tax Foundation: Vancouver, British Columbia (September 26, 2011)

RECENT PUBLICATIONS

Ms. Morand has either authored or co-authored the following:

  • "Is There Always Certainty Regarding Tax Basis? Limitations on Expenditures Pursuant to Sections 143.3 and 143.4," 2014 CTF Annual Conference Report (Vancouver: Canadian Tax Foundation, 2015), 14:1-36
  • "Treaty Shopping Proposals – A Review of 2013 and 2014 Developments," (May 8, 2014) McCarthy Tétrault International Tax Newsletter (Taxnet Pro’s Corporate Tax Centre)
  • "Interest Deductibility – Has the bar been raised for share purchases? – Part I," (May 1, 2014) 2199 Tax Topics (CCH – Lead Article) 1-6 and "Interest Deductibility – Has the bar been raised for share purchases? – Part II," (May 8, 2014) 2200 Tax Topics (CCH – Lead Article) 1-4
  • "Federal Court of Appeal Strikes Down Inter Vivos Surplus Strip," (May 23, 2013) 2150 Tax Topics (CCH – Lead Article) 1-9 – reprinted in (July 2013) 222 The Estate Planner (CCH) 3-10
  • "BUDGET 2013: A Response to Sommerer," (May 2013) McCarthy Tétrault International Tax Newsletter (Taxnet Pro’s Corporate Tax Centre)
  • "Pipeline Planning: Recent Developments," The 6-Minute Estates Lawyer 2013 (Toronto: Law Society of Upper Canada, 2013)
  • "GAAR Trilogy – Federal Court of Appeal Strikes Down Stock Dividend "Value-Shift" Planning," (April 18, 2013) 2145 Tax Topics (CCH – Lead Article) 1-9
  • "Income Tax Developments in Estate Planning and Administration," 15th Annual Estates and Trusts Summit (Toronto: Law Society of Upper Canada, 2012)
  • "Current Issues Forum: Pipeline Planning; Subsection 164(6) Circularity Issue; Eligible Dividend Designations," 2012 Ontario Tax Conference (Ontario: Canadian Tax Foundation, 2012) 1B:1-26
  • "FCA Update: Foreign Entity Characterization, Treaty Interpretation and Income Attribution," (September 19, 2012) McCarthy Tétrault International Tax Newsletter (Taxnet Pro’s Corporate Tax Centre)
  • "Significant Taxpayer Win – A Useful Precedent for Domestic and International Tax Planners," (August 30, 2012) 2112 Tax Topics (CCH – Lead Article) 1-6 – reprinted in (October 2012) 74 Wealth Management Times (CCH) 1-6
  • "Probate Fees – A New Planning Technique? – Estate of the Late Gunnar Brosamler v. The Queen, 2012 DTC 1193 (TCC)," (August 30, 2012) 2112 Tax Topics (CCH – Focus on Current Cases) 5-7 – reprinted in (September 2012) 212 The Estate Planner (CCH)
  • "Creditor Protection Saves Income Splitting Strategy – McClarty Family Trust v. The Queen, 2012 DTC 1123 (TCC)," (July 26, 2012) 2107 Tax Topics (CCH – Focus on Current Cases) 6-8 – reprinted in (August 2012) 595 Tax Notes (CCH) 3-5, and (August 2012) 73 Wealth Management Times (CCH) 3-5
  • "Pipeline Planning Alive and Well After All?" (July 5, 2012) 2104 Tax Topics (CCH – Lead Article) 1-8 – reprinted in (August 2012) 47 Small Business Times (CCH) 1-8, and (August 2012) 211 The Estate Planner (CCH) 1-8
  • "Is an estate not a trust for all purposes of the Income Tax Act?" (March 8, 2012) 2087 Tax Topics (CCH – Lead Article) 1-5 – reprinted in (April 2012) 207 The Estate Planner (CCH) 1-5
  • "To pay, to credit, to make payable . . . --Lewin v. The Queen, 2011 DTC 1354 (TCC)," (January 26, 2012) 2081 Tax Topics (CCH – Focus on Current Cases)
  • "Canada Not-for-Profit Corporations Act" – November 4, 2011 – McCarthy Tétrault eAlert
  • "Current Issues Forum: Pipeline Planning; Section 159 Clearance Certificates; Charitable Sector; and Non-Profit Organizations," 2011 British Columbia Tax Conference (Vancouver: Canadian Tax Foundation, 2011) 1B:1-61
  • "Foreign Entity Characterization, Treaty Interpretation and Income Attribution" (September 12, 2011) McCarthy Tétrault International Tax Newsletter (Taxnet Pro’s Corporate Tax Centre)
  • "A smorgasbord of issues — Subsection 75(2) and other matters – Sommerer v. The Queen, 2011 DTC 1162 as amended (TCC)," (June 30, 2011) 2051 Tax Topics (CCH – Focus on Current Cases)
  • "S 116 Clearance Certificates: Relief for Treaty-Exempt and Treaty-Protected Property," (May 2, 2011) McCarthy Tétrault International Tax Newsletter (Taxnet Pro’s Corporate Tax Centre) – reprinted in 15:6 Practical International Tax Strategies (Thomson Reuters) 3-5
  • "Execution, strategy, and shams – Paul Antle and Renée Marquis-Antle Spousal Trust v. The Queen, 2010 DTC 5172 (FCA)," (January 27, 2011) 2027 Tax Topics (CCH – Focus on Current Cases)
  • "Section 116 Clearance Certificates," 2010 British Columbia Tax Conference (Vancouver: Canadian Tax Foundation, 2010) 12:1-41

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McCarthy Tétrault delivers integrated business law, tax, real property, labour and employment, and litigation services nationally and globally through offices in Vancouver, Calgary, Toronto, Montréal, Québec City, as well as in New York City and London, UK.
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