Grant J Russell

Partner, Corporate Tax

Vancouver

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Grant is a partner of 乐鱼（Leyu）体育官网 Tax Law LLP. His practice is focused on providing tax advice to the 铿乶ancial services sector including investment funds with cross-border investments, credit unions, banks, and 铿乶ance companies. He also advises on o铿shore/international tax planning matters and frequently represents clients in negotiations and dispute resolutions with revenue agencies. 

Grant is an experienced speaker and author on both FATCA and Canada鈥檚 Common Reporting Standard.

Professional and Industry experience:

Grant has over 15 years of experience advising clients on purchase and sale transactions, mergers and acquisitions, and on shareholder and partnership issues. His current practice includes advising on cross-border investment and lending structures, and investment structuring for pension plans.

He has been the lead tax advisor on several representative transactions including:

  • Industry-wide segregation of 鈥榤andatory liquidity pools鈥� held for BC and Ontario credit unions
  • The mergers of notable financial and investment service providers 
  • The mergers of several prominent credit unions

Publications

As a frequent speaker at tax conferences and an author of many taxation publications, his work includes:

  • Current Issues," 2018 British Columbia Tax Conference (Toronto: Canadian Tax Foundation 2018), 2:1-20
  • 鈥淔resh Start Rules on Becoming an A铿僱iate鈥�, XX (2) International Tax Planning (Federated Press) 1392-95 (2015)
  • "FATCA for Non-Financial Institutions and the Implications of the Canada-US IGA for Canadian Institutions,鈥� Report of the Proceedings of the Sixty-Sixth Tax Conference, 2014 (Toronto: Canadian Tax Foundation 2015), 34:1-23
  • 鈥淔oreign Accrual Tax and Flow-through Entities鈥�, XVIII (4) International Tax Planning (Federated Press)
  • 鈥淭he Supreme Court of Canada Releases its Decision in GlaxoSmithKline Inc. v. Canada鈥� 2012 Volume XVIII, No. 1 International Tax
  • Planning (Federated Press);
  • Department of Finance Draft Legislative Proposals a Response to Lehigh鈥� 2011 Volume XVI, No. 3 International Tax Planning
  • (Federated Press);
  • 鈥淢othership Revisited 鈥� Canada鈥檚 Foreign A铿僱iate Regime and Active Business Income鈥� 2010 Volume XV, No. 4 International Tax
  • Planning (Federated Press);
  • 鈥淐RA Requests for Information Under the Income Tax Act 鈥� A Review of Sections 231.1 and 231.2鈥� 2008 British Columbia Tax
  • Conference (Vancouver: Canadian Tax Foundation, 2008) 1:1-18
  • 鈥淔IE Proposals Overview鈥� (2007) vol. 15, no. 1 Canadian Tax Highlights
  • 鈥淗ong Kong-Chinese Mainland Treaty鈥� (2006) 14:9 Canadian Tax Highlights
  • 鈥淐anada Re铿乶es Rules on Non-Resident Trusts鈥�, International Tax Review, 2003, vol. 14, no. 6
  • "Net Closes in Around Non-Resident Trusts (Parts I - II)" O铿shore Investment (2002) nos. 129, 130
  • Corporate Tax
  • Divestiture due diligence
  • FATCA
  • Mergers and Acquisitions

  • Called to the British Columbia Bar in 2002

  • University of Toronto, J.D. 2001

  • University of Victoria, B. Comm.(Distinction) 1997

  • Canadian Bar Association

  • Director of AdvantageBC International Business Centre Vancouver

  • Member of the Canadian Tax Foundation and the Canadian Bar Association.

  • Former member of the editorial board of Federated Press鈥� International Tax Planning journal, and has written extensively on offshore trusts, corporate tax issues, and Canada鈥檚 foreign affiliate regime