Overview
Gail Black’s tax-based private client services practice focuses on trusts and estate planning and administration including Wills, substitute decision-making, various trusts, charitable planning and probate matters.
As an active member of both the BC and Alberta Law Societies, she also advises on cross-provincial estate planning and administration matters. Working with US counsel, she assists clients on the tax-effective planning and administration of estates with US components including Canadian residents holding US assets, having US citizenship or having US based beneficiaries as well as US citizens/residents holding Canadian assets.
She provides consultation to other lawyers on estate and trust litigation matters.
Gail was appointed Queen’s Counsel (now King’s Counsel) in 2016. She is a long-time member of STEP (Society of Trust and Estate Practitioners) and has been a Chair of STEP Calgary and a member of the board of STEP Canada. She is also a member of the Canadian Tax Foundation.
Gail has been listed in The Best Lawyers in Canada in Trusts and Estates from 2012 – 2025 and been named for several years in The Canadian Legal Lexpert Directory in Estate and Personal Tax Law.
Her volunteer charitable activities have been devoted to children, health and the arts.
Professional achievements & leadership
- The Best Lawyers in Canada – Trusts and Estates, 2012 - 2025
- Who's Who Legal: Canada Guide – National Leader; Private Client, 2020, 2022
- Who’s Who Legal, Canada Guide – Global Leader; Private Client, 2022-2023
- The Canadian Legal Lexpert Directory, Estate & Personal Tax Planning, 2015 - 2024
- Who's Who Legal: Canada 2019 One of Canada's leading private client practitioners
- STEP Calgary - Volunteer of the Year Award, 2017
- King’s Counsel (appointed Queen’s Counsel in 2016)
- Horace Harvey Gold Medal in Law
Thought leadership
- Presenter, “Reporting Requirements for Trusts and Other Short Snappers,” Miller Thomson (Calgary) Tax Seminar, April 5, 2018
- Moderator, “Canada/US Tax and Estate Planning: Cross-Border Issues,” a full-day STEP Canada course, Calgary, November 8, 2016
- Moderator, “Planning After Incapacity,” STEP National Conference, Toronto, June 19, 2015
- Co-Presenter, “Bill C-43 Changes A Case Study on the Taxation of Estates and Testamentary Trusts,” Miller Thomson (Calgary) Tax Seminar, April, 2015
- Presenter, “Update on BC’s Wills, Estates and Succession Act,” STEP Calgary and STEP Edmonton Conference, March 18-19, 2015
- Co-Presenter, “Inter-Jurisdictional Estate Planning and Administration,” STEP Calgary, April 23, 2013
- Co-Presenter, “Charities & Not-for-Profit Update,” Miller Thomson (Calgary) Breakfast Seminar, October 25, 2011
- Co-Presenter with Robert Hayhoe, “Charities and Not-for-Profit Update,” Canadian Tax Foundation Prairie Provinces Tax Conference, May 30, 2011
- Co-Presenter, “Planned Charitable Giving – What’s New,” STEP Calgary, October 26, 2010
- “Charitable Giving: Advising Donors,” Advocis Calgary (Financial Planners Association), September 16, 2010
- “Gift Planning and Tax Issues Within an Estate; Providing for Charity in a Will following a Spousal Trust,” Canadian Association of Gift Planners (CAGP) Annual National Conference, May 14, 2010
- “Alberta’s new Estate Administration Act,” Wealth Matters, August 2015
- “Elimination of Graduated Rates for Testamentary Trusts,” Wealth Matters, Spring 2014
- “Alberta Societies Act Amended to Permit Continuance by Non-Profit Corporations,” Charities and Not-for-Profit Newsletter, May 2014
- “Federal Budget Review,” 2013
- “Environmental Liabilities: Executors and Attorneys Beware!” Wealth Matters, Fall 2012
- “Important Changes to Alberta Wills and Estate Law,” 2012
- “Alert: Important Changes to Alberta Wills and Estate Law,” 2012
- “Gifts by Will—Section 118.1(5),” Charities and Not-for-Profit Newsletter, May 2010
- “Residency of a Trust,” Wealth Matters, Spring 2010
- “Residency of a Charitable Trust,” Charities and Not-for-Profit Newsletter, February 2010
- “Gifts Made in Contemplation of Death,” Charities and Not-for-Profit Newsletter, January 2008
Corporate directorships
- Former Chair of STEP (Society of Trust and Estate Practitioners) Calgary
Professional memberships
- Member, Canadian Tax Foundation
- Member, Estate Planning Council of Calgary
- Member, The Law Society of Alberta
- Member, The Law Society of British Columbia
- Member, Society of Trust and Estate Practitioners (STEP)
- Member, Canadian Bar Association
Bar admissions & education
- British Columbia, 1983
- Alberta, 1979
- LL.B. (with distinction), University of Alberta, 1978
