Byron Scott Beswick

Partner, National Leader, Corporate Reorganizations and Divestitures, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø Law LLP

ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in Canada

Byron leads ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø Canada’s National Corporate Reorganizations and Divestitures practice focusing on assisting clients with complex aspects of domestic and cross-border transactions. Byron is ranked as a leading lawyer in the Lexpert/ALM 500 Directory in the area of corporate tax and in the Canadian Lexpert Directory in the areas of corporate tax and finance/M&A. 

Byron is Co-Chair of the Joint Committee on Taxation of the CBA and CPA of Canada. Byron formerly lectured for the CPA Canada In-Depth Tax program and contributes regularly as a speaker and writer to the Canadian Tax Foundation, the International Fiscal Association and other professional organizations. 

As a member of the CNIB Foundation Alberta/NWT gaming board, Byron is committed to leading change in his community and beyond.

Professional and Industry Experience: 

Byron has extensive domestic and cross-border tax planning and transaction experience with some of the largest Canadian-based multi-national enterprises, as well as major foreign public, private and state-owned enterprises investing in Canada. Byron’s clients have included entities primarily in the energy, energy services, commodities, manufacturing, engineering and real estate industries.

Recent Teaching Experience:

  • CPA Canada, Lecturer, In-Depth In-Residence III, 2023, 2022, 2021
  • University of Calgary Faculty of Law, Sessional Instructor, International Tax, 2020, 2019, 2018

Recent Presentations, Publications and Conference Organization:

  • “Meaning of Series of Transactions Outside the GAAR Context,â€� Canadian Tax Foundation Conference, 2023
  • Co-Chair for Canadian International Fiscal Association Conference, 2023
  • “Foreign Affiliates for the Owner-Managed Business Advisor,â€� panelist and paper for Canadian Tax Foundation Prairie Provinces Tax Conference, 2023
  • “Subsection 55(2): Recent Developments and Issues Regarding the Recharacterization of Inter-Corporate Dividends,â€� presentation, Canadian Petroleum Tax Society, 2023
  • “Interest Deductibility and Hybrid Mismatch Arrangement Rules,â€� panelist for Canadian International Fiscal Association Conference, 2022
  • “Transfer Pricing for Debt Transactions,â€� panel moderator for Canadian Tax Foundation Transfer Pricing Conference, 2022 
  • “Selected Topics in Transfer Pricing,â€� panelist for Canadian Tax Foundation Transfer Pricing Conference, 2021
  • “International Tax for Owner-Managers: An Introduction for Non-Specialists,â€� presentation and paper for Canadian Tax Foundation Owner-Manager Conference, 2020, with Michael Dolson
  • “Canada - Overview of Canadian Fiscal and Tax Administrative Measures in Response to the COVID-19 Pandemic,â€� Bulletin for International Tax, 2020, with Brett Anderson
  • “Selected Tax Issues in Debt Reorganization Transactions,â€� presentation and paper at Canadian Tax Foundation Annual Conference, 2019, with Jim Samuel
  • “Transfer Pricing and Transactions Between Foreign Entities,â€� paper, Canadian Tax Journal, 2019 
  • “Selected Aspects of US Tax Reform,â€� presentation, Tax Executives Institute, 2018, with Siobhan Goguen
  • “Foreign Exchange Legislation in Canada: Current State and Future Policy,â€� presentation and paper at Canadian Tax Foundation Annual Conference, 2017, with Tony Ancimer
  • Moderator for CRA Roundtable, Canadian International Fiscal Association Conference, 2017
  • “Foreign Exchange Management and Recent Developments,â€� presentation, Tax Executives Institute, 2016
  • “OECD Final BEPS Reports â€� The Readers Digest Version,â€� panelist for Joint CTF/IFA Tax Planning Conference, 2016, with Ron Durand, Jim Samuel, and Claire Kennedy
  • JD, University of Toronto Faculty of Law

  • BMgt., University of Lethbridge

  • Canadian Institute of Chartered Accountants

  • CICA In-Depth I; CICA In-Depth II; Corporate Reorganizations; International Taxation

  • Call to bar date: 2010 (AB); 2008 (ON)

  • CPA/CA

  • Law Society of Alberta

  • Chair, CNIB Foundation Gaming Board, Alberta/Northwest Territories Division