William J. Fowlis, CA, TEP
Biographie( Disponible en anglais seulement )
William Fowlis is a tax lawyer and partner in the Calgary office of Miller Thomson. Bill has the complementary professional background of being both a lawyer and a Chartered Accountant, which he uses effectively in the practice of taxation, corporate, trust and commercial law.
Bill was born in Winnipeg. From 1978 to 1983 he practiced with a major international accounting firm in Edmonton. He has practiced in the taxation area since becoming a Chartered Accountant in 1980.
Bill joined the Edmonton office of Miller Thomson in 1986. He transferred to the firm's Calgary office in 1987 and has assisted in the development of that office. He has been a Partner at our firm since 1988. Bill was the Calgary office Managing Partner and a member of the firm’s Executive Committee from 2000 to 2006. He has been the Chair of the firm’s National Taxation Group from 2008 to present.
Throughout his professional career, Bill has used his professional and communication skills to assist many corporate and individual clients by providing sound advice on a wide range of taxation matters and implementing the tax plan suitable to achieve his clients' objectives. Bill advises extensively with respect to trusts. Tax planning for and implementation of merger and acquisition transactions is part of Bill’s practice. He also assists clients in all matters with tax authorities, including representing taxpayers in appeals with respect to tax matters. He has also advised charitable and not for profit organizations.
Bill is listed in the Lexpert Legal Directory as one of Canada’s leading tax practitioners and in The Best Lawyers in Canada list in the areas of taxation and trusts and estates.
Bill has presented numerous papers on tax topics to various conferences, has written articles for many publications and has been a frequent lecturer in income tax courses for the Institute of Chartered Accountants of Alberta. He has mentored the preparation of tax courses for Chartered Accountants and was a member of the Faculty of Business at the University of Alberta for a number of years.
Bill was the Chair of the Calgary Branch of the Society of Trust and Estate Practitioners (Canada) and a director of STEP Canada from 2008 to 2010. He previously served on the Board of the Calgary Branch. He currently serves on two national STEP committees. He has been a member of the Calgary Chamber of Commerce where he has served as a member of the Tax and Economic Affairs Committee for a number of years. Bill has also served as Chairman of the Tax Specialists Subsection of the Canadian Bar Association – South Alberta Branch.
Bill served as a member of the By-law and Rules Committee of the Institute of Chartered Accountants of Alberta from 2005 to 2008.
Bill was a member of the Editorial Board of the Estates, Trusts & Pensions Journal from 2009 to 2011.
He is also an active member of the Rotary Club of Calgary Centennial, having served as both President and a Director of the club.
- LL.B., University of Alberta, 1986
- Indepth Tax Course, Canadian Institute of Chartered Accountants, 1981
- CA, Institute of Chartered Accountants of Alberta, 1980
- B.Comm, University of Alberta, 1978
- Best Lawyers in Canada, 2013
- 2012 Canadian Legal Lexpert® Directory
- Member, Law Society of Alberta, 1987
- Member, Institute of Chartered Accountants of Alberta
- Member, Society of Trust and Estate Practitioners (STEP)
- Member, Canadian Bar Association
- Member, Canadian Tax Foundation
- Member, Canadian Petroleum Tax Society
- Member, Entrepreneurial CA's of Calgary Society
- Member, CAFÉ Calgary Advisory Group
- Member, American Bar Association
- Associate Member, Conference for Advanced Life Underwriting (CALU)
- Analyse du budget fédéral, 2013
- Beneficial Ownership Test For Tax Treaty Benefit Entitlement, Bulletin fiscal, Novembre 2012
- U.S. Tax and Filing Obligations for Canadians*, Bulletin fiscal, Juin 2012
- 2011 Federal Budget - Focus on Anti-Avoidance Rules, Bulletin fiscal, Juin 2011
- International Tax: Corporate Residency - A New Approach to the Application of Central Management and Control, Alerte fiscale, March 2010
- The Reversionary Trust Rule Contained in the Income Tax Act (Canada) - Operation of the Rule and Guidance Provided by Recent Jurisprudence, Wealth Matters, May 2008
- Regulation 105 and Related Cross-Border Withholding Tax Issues, Alerte fiscale, Spring 2006
- Health and Welfare Trusts, Alerte fiscale, Spring 2005
- Recent Tax, Corporate and Trust Developments, 2005
- Legal Tax And Practical Issues Involved With Using A Trust To Carry On Business, 2005
- New Draft Income Tax Legislation Respecting Non-Competition Covenants and Other Restrictive Covenants, Alerte fiscale, Summer 2004
- Department of Finance Draft Proposals Regarding The Deductibility of Interest and Other Expenses, 2004
- Understanding and Implementing "Alberta Advantage" Tax and Estate Planning, 2004
- Did You Know..."In-Trust Accounts", 2003
- Third Party Civil Penalties - The First Interpretive Views from the Canada Customs and Revenue Agency ("CCRA"), Alerte fiscale, Summer 2001
- General Description of the Taxpayer Migration Rules, Alerte fiscale, Fall 2000
- Separate Capital Cost Allowance Class Election For Manufacturing and Processing Equipment, Alerte fiscale, Spring 2000
Principaux domaines de pratiques
- Sociétés privées
- Droit fiscal
Admission au Barreau
- Alberta Bar, 1987