Profile
Patrick Déziel joined Miller Thomson LLP as an associate in the Tax and Private Client Services Groups after completing his articles with the firm in 2010.
His practice focuses on corporate tax planning and tax litigation. Patrick is involved in various writing projects and has published and assisted with articles in such newsletters as the Miller Thomson LLP Charities and Not-For-Profit Newsletter.
Patrick holds an undergraduate degree in Business Administration from the University of Prince Edward Island. He began studying at Dalhousie Law School in the fall of 2006, notably receiving a Nova Scotia Law Foundation Scholarship upon entering. He also received prizes in the areas of Constitutional Law, Legislation and Commercial Law.
Patrick is an accomplished musician, holding a level 7 Royal Conservatory Certification on piano and having played saxophone in a jazz/blues band in Prince Edward Island.
Education
- LL.B., Dalhousie University, 2009
- B.B.A., University of Prince Edward Island, 2006
Memberships
- Member, Law Society of Upper Canada
- Member, Canadian Bar Association
- Member, Ontario Bar Association
Publications
- Overview of Limitation on Benefits Article in Canada-U.S. Tax Treaty, Tax Notes, April 2013
- Federal Budget Review, 2013
- Tax Treatment of Break Fees From Recipient’s Perspective, Tax Notes, November 2012
- Capital Gains Exemption: Effects of Irregularities in Corporate Records, Tax Notes, November 2012
- Copthorne Decision: Supreme Court of Canada unanimously applies GAAR, Tax Notes, June 2012
- Taxpayer Relieved: Court Reinterprets Ten Year Limitation on Interest Relief, It’s Personal (Preserving Wealth for People and Private Companies) Volume 4, Issue 3, 2012
- Court Upholds Capital Loss Recognition on Exercise of Exchangeable Share Rights, Tax Notes, December 2011
- Canada-US Tax Treaty Update - Limitation on Benefits, Lexpert U.S. Guide, 2011
- Legislative Responses to Recent Canadian Tax Cases: Deductibility of Contingent Expenditures, Non-Resident Withholding Tax on Interest, and Segregated Fund Policy Reserves, Tax Notes, June 2011
- United States Extends Estate Tax, Wealth Matters, Spring 2011
- Thrift Shop Consignment Arrangements, Charities and Not-for-Profit Newsletter, September 2010
- "Tax Consequences: Tax Consequences of IP Disputes" in Intellectual Property Disputes: Resolutions and Remedies, Ronald E. Dimock (ed.) Carswell, 2002
