Squire Law, 12 Signature Way SW, Calgary, AB, T3H 2V8

Gord Squire, LLB CPA CMA TEP MBA, 403.269.1800, gord@squire.ca

Carol Adams, paralegal, commissioner, 403.269.1840, carol@squire.ca

Brogan Squire, legal assistant, notary, 403.269.1850, brogan@squire.ca

Squire Law can help you:

• start, buy, sell, merge, or reorganize your business;
• buy, sell or protect assets;
• compensate employees and others; and,
• provide for your family.

We will create and implement the best organization for your business or transaction and make sure that you and your accountant can work with it.

Gord Squire is a tax lawyer with degrees in business who is also a Chartered Professional Accountant, Certified Management Accountant and a Trust and Estate Practitioner.  He started his tax practice in 1997 and worked in the Calgary tax groups of national law firms before starting Squire Law in 2005.

Ongoing Training, Writing and Presenting

Gord Squire has instructed regarding business structures and taxation for the Canadian Bar Association (“CBA”), the Chartered Professional Accountants of Canada (“CPA”), the Canadian Tax Foundation (“CTF”), the Legal Education Society of Alberta (“LESA”), Federated Press (“FP”), the Conference for Advanced Life Underwriting (“CALU”) and other organizations.  Gord Squire also continually attends to his professional development from those organizations and others, including the Society of Trust and Estate Practitioners (“STEP”), Wolters Kluwer (“WK”), Thomson Reuters (“TR”) and the Canadian Petroleum Tax Society (“CPTS”).

• Bachelor of Business Administration, 1992, Laurentian University
• University Certificate in Labour Relations, 1994, Athabasca University
• Master of Business Administration, 1996, University of Alberta
• Bachelor of Laws, 1997, University of Alberta
• Articles of Clerkship (Syncrude Canada Ltd. and Dentons Canada LLP), 1998, Law Society of AB
• Fundamentals of Federal Tax Litigation: From Audit To Appeal, 1998, CBA
• Royalty Trusts and Income Funds – Tax Issues, 1998, CBA Taxation of Canadian Oil and Gas Companies, 1999, University of Calgary
• Prairie Provinces Tax Conference, 1999, CTF
• Tax Law for Lawyers, 1999, CBA
• Discovery Rules, 1999, LESA
• New Provincial Individual Income Tax System, published (Miller Thomson, 2000), TaxNotes 1
• Fundamentals of GST for Most Businesses, 2000, University of Calgary
• Exemptions from Prospectus Requirements, 2000, CBA
• GST and Commodity Tax Issues in the Oil and Gas Industry, 2000, University of Calgary
• Personal Services Trust for the Delivery of an Executive’s Services, published (Federated Press, 2001), vol. 13, no. 4 Taxation of Executive Compensation and Retirement 47-50
• Advanced Issues in Oil and Gas Companies: A Tax Perspective, 2001, University of Calgary
• Royalty Trusts and Income Funds, 2001, CBA
• Legal and Tax Aspects of Canadian M&A Activity, 2001, CBA
• Tax Litigation Settlement Strategies, 2001, CBA
• Prairie Provinces Tax Conference, 2002, CTF
• Estate Planning for Canadians with U.S. Connections, 2002, STEP
• Bittersweet Victory – Successful Appeal Extends Time for Reassessment, published (2002), no. 1568 Tax Topics 6-7
• In-Depth Tax Program, 2002, CPA
• All or Substantially All, published (2002), no. 1585 Tax Topics 6-7
• Personal Services Trusts and Provincial Taxes, published (Federated Press, 2002), vol. 14, no. 3 Taxation of Executive Compensation and Retirement 196-200
• Search and Seizure Unconstitutional, published (2002), no10 McCarthy Tétrault on Tax Disputes 5-6
• Legal Issues in Life Insurance, 2002, CALU
• When an Estate Freeze Goes Awry, 2002, CALU
• Life Insurance in M&A Tax Planning, 2002, CALU
• Personal Services Trusts, 2002, presented to the 2002 CALU Associate Members’ Meeting
• Estate Planning Gone Wrong, 2003, STEP
• Alter Ego Trusts and Joint Spousal or Common-law Partner Trusts, 2003, presented to the CBA Wills and Trusts Law Section (Southern Alberta)
• Forms of Business Organization, 2003, presented at the Bar Admission Course (LESA)
• Alberta Trusts: Consider Services Trusts, published (April 2003) CALU Report 1-19
• Rollover Basics: Tax-Deferred Transfers of Property, 2003, presented to the CBA Tax Non-Specialists Law Section (Southern Alberta)
• Forms of Business Organization, 2004, presented at the Bar Admission Course (LESA)
• Tax Planning Your Reorganizations, 2004, presented to the CBA Business Law Section (South AB)
• Negligence in Will Preparation, 2004, STEP
• Tax Planning for the Owner-Manager & Estate Planning, 2004, week, CTF
• Corporate Reorganizations, 2004, week, CPA
• Forms of Business Organization, 2004, presented at the Bar Admission Course (LESA)
• Comprehensive Cross-Border Conference, 2004, STEP
• Annual Conference, 2004, CPTS
• Discretionary Trustee Powers, 2004, STEP
• National Tax Conference, 2004, CTF
• Butterflies: Deconstructing Divisive Reorganizations, 2004, CTF
• Tax Issues in Marriage Dissolution, 2004, presented to the CBA Family Law Section (South Alberta)
• Business Trusts, 2005, STEP
• Top Cases of 2004, 2005, STEP
• Winter Conference, 2005, Tax Specialist Group
• Shareholder Agreements – Selected Tax Issues, 2005, presented at the Prairie Provinces Tax Conference
• Prairie Provinces Tax Conference, 2005, CTF
• National Tax Conference, 2005, CTF
• The GAAR – Recent Developments, 2005, STEP
• CRA Pronouncements: Trusts, Tax and Estates Practice, 2006, STEP
• Business Boot Camp for Lawyers, 2006, LESA
• Directors’ and Officers’ Liability, 2006, LESA
• Wills and Estates Case Update, 2006, STEP
• Prairie Provinces Tax Conference, 2006, CTF
• Annual Conference, 2006, CPTS
• Taxation of Non-Resident Trusts, 2006, STEP
• Cross-Border Estate-Planning Strategies, 2006, STEP
• Negotiation Strategies for Lawyers, 2006, LESA
• Modern Estate Planning, 2006, STEP
• The New Eligible Dividend Rules, 2006, STEP
• Amalgamations and Windups, 2006, CTF
• National Tax Conference, 2006, CTF
• Matrimonial Agreements in Estate Planning, 2006, STEP
• Purchase and Reorganization of Oil and Gas Companies: Tax Issues, 2006, University of Calgary and CPTS
• Tax-Efficient Business Restructuring, 2006, presented to the CBA Tax Non-Specialists Section (Southern Alberta)
• Review of the Reversionary Trust & Tax Tips Respecting Personal Trusts, 2007, STEP
• Tax Update and Trust Taxation, 2007, presented to the CBA Business Law Section (South Alberta)
• GST & Related Estate & Planning Issues, 2007, STEP
• Annual Conference, 2007, CPTS
• Registered Plans: Tax, Legal & Financial Issues, 2007, STEP
• Caribbean Conference: Global Planning, 2007, STEP
• Securities Update, 2007, LESA
• Tax Planning For Shareholders of Private Companies, 2007, CTF
• National Tax Conference, 2007, CTF
• Law Reform, 2007, STEP
• Testamentary Trusts, 2007, STEP
• Unanimous Shareholder Agreements for Closely Held Corporations, 2007, LESA
• Family Business Succession, 2008, LESA
• Fundamentals of Strategic Legal Writing, 2008, LESA
• Alter Ego Trusts & Other Extra-Testamentary Estate Planning, 2008, STEP
• Conflict of Laws in Trusts, 2008, STEP
• Prairie Provinces Tax Conference, 2008, CTF
• Private Foundations: Opportunities & Challenges, 2008, STEP
• Role of GAAP in Computing Income for Tax Purposes, 2008, CTF
• National Tax Conference, 2008, CTF
• Part III Tax Course, 2008, Chartered Professional Accountants of Canada
• Negotiating and Drafting Major Business Agreements, 2009, Insight
• GAAR and Lipson, 2009, CTF
• Tax Update, 2009, WK
• Stop Loss Rules and Eligible Dividends: Impact on Shareholder Agreements and Buy-outs, 2009, STEP
• Prairie Provinces Tax Conference, 2009, CTF
• Income Tax and Business Succession Planning for Private Corporations, Trusts and Estates, 2010, STEP
• Current US Tax Topics, 2010, Hodgson Russ
• Reporting Aggressive Transactions, 2010, STEP
• Private Enterprise GAAP and IFRS, 2010, CPA
• Shareholders Agreements, 2010, STEP
• Chartered Professional Accountant, Certified Management Accountant, 2010
• Update on Canada-US Cross Border Issues, 2011, STEP
• Electing Out of Being a Canadian-Controlled Private Corporation, 2011, presented to Calgary Tax Planners
• New Alberta Wills and Succession Act, 2011, STEP
• Butterflies Overview, 2011, presented to Calgary Tax Planners
• Business Structures: A Legal Perspective, 2011, WK Shareholders Agreements, 2011, WK
• Shareholder Disputes, 2011, WK
• Structures, 2011, presented to Calgary Tax Planners
• Personal Services Business Amended Tax Rate: Risk Assessment on Planning Business Drafting and Practice Considerations Under the Wills & Succession Act, 2011, LESA
• Trust Deed Drafting Implications, 2012, STEP
• presented to Calgary Tax Planners
• Personal Services Businesses Amendments: Impact on Business Structures, 2012, Private Foundations: What’s New and What are the Alternatives?, 2012, STEP
• Mergers, Acquisitions and Restructuring (Finance 673), 2012, University of Alberta
• 11th Tax Planning for the Wealthy Family Course, 2012, FP
• Owner-Manager Tax Planning, presented at the Tax Planning for the Wealthy Family Course, 2012, FP
• Annual Conference, 2012, CPTS
• The Stop Loss Rules: Avoid Surprises, 2012, WK
• Determining the Right Estate Plan for your Client: A Practical Guide, 2012, WK
• Leaders’ Edge, 2012, University of Alberta
• U.S. Business and Tax Structures, 2012, Hodgson Russ
• Implementing Estate Freezes, Part 1: Elements of an Estate Freeze, 2012, WK
• National Tax Conference, 2012, CTF
• Related, Affiliated and Associated Status, 2012, CTF
• Taxation of Employee Compensation, 2012, CTF
• Current Case Update, 2012, STEP
• Directors’ and Officers’ Liabilities, 2012, LESA
• Tax Policy for Tax Practitioners, 2013, International Fiscal Association
• Personal Services Business: Partnership Structure, 2013, presented to Calgary Tax How to Build a Business, 2013, University of Alberta and CPA
• Implementing Estate Freezes, Part 2: Variations of Freezes, 2013, WK
• Inter-Jurisdictional Estate Planning and Administration, 2013, STEP
• Accountability Summit, 2013, CMA and CGAs of Alberta
• Personal Services Businesses Risks and Solutions, 2013, presented to Calgary Tax Recent CRA Challenges Involving Partnerships, 2013, CPTS
• Annual Conference, 2013, CPTS
• CRA & Tax Advisors Liaison, 2013, STEP
• Immigration Law, 2013, LESA
• PD Day for Accountants and Lawyers, 2013, Royal Bank of Canada
• Trust Drafting Tips & Traps, 2013, STEP
• Constructive Trust Claims and Attacking the Family Trust, 2014, LESA
• Federal Budget Update, 2014, CPTS
• Partnership and Joint Venture Tax Structuring, presented at the Oil and Gas Taxation Course, 2014, Federated Press
• Oil and Gas Taxation Course, course leader, 2014, Federated Press
• Holding Structures for Canadian Inbound and Outbound Investments – the UK Option, 2014, CPTS
• Qualified Disability Trusts, Graduated Rate Estates, Life Interest Trust Taxation, 2014, STEP
• Business and Estate Plans and How to Fix Them if Not Properly Implemented, 2014, STEP Insurance Planning Options and Shareholder Agreements, 2015, STEP
• Estate Administration Act and Case Law Update, 2015, STEP
• Annual Conference, 2015, CPTS
• Redeemable Preferred Shares Issued in a Tax Planning Arrangement, 2015, CPA
• Proposed Amendments to s.55(2), 2015, presented to Calgary Tax Planners
• Private Company Business Structuring Part 1, 2015, STEP
• Insurance Planning, US Planning and Business Sale Planning, 2015, Royal Bank of Canada
• Mid-Market Mergers and Acquisitions, 2015, CPA
• U.S. Tax for the Canadian Tax Practitioner, 2015, CPA
• Private Company Business Structuring Part 2, 2016, STEP
• Canadian Federal Budget, 2016, WK
• Flow-Through Shares: Current Issues, 2016, CPTS
• Tax Issues Common to Private Corporate Ownership, 2016, WK
• Definitive Tax-Planning Conference for Advisers to Owner-Managed Businesses, 2016, CTF
• Multiplication of the Small Business Deduction, 2016, Moodys Gartner
• Tax Issues Common to Private Corporate Ownership Part 2, 2016, WK
• Tax-Deferred Transfers in the Income Tax Act, 2016, WK
• Death and Taxes, 2016, WK
• National Tax Conference, 2016, CTF
• 2016 Fall Tax Update, 2016, WK
• Rectification in Tax Cases: Supreme Court of Canada Decisions: Jean Coutu and Fairmont Hotels, 2017, CTF
• Complex Issues Surrounding Gifts and Loans to Adult Children, 2017, STEP
• 2017 Federal Budget Update, 2017, WK
• 2017 Federal Budget: What Every STEP Advisor Needs to Know, 2017, STEP
• In-Depth Tax Course Group Study 1, leader, 2016-2017, CPA
• Estate and Trust Case Law Update, 2017, STEP
• Restrictions to the Small Business Deduction, 2017, CPA
• Fair Market Value – Business Valuations, 2017, CPA
• Proposals Targeting Private Corporations, 2017, CPA
• Tax Planning Using Private Corporations, 2017, CTF
• GST in Oil and Gas Transactions, 2017, CPTS
• Proposed Private Corporation Rules, 2017, CPTS
• Royalty Investments, 2017, CPTS
• Capital vs. Income re Linefill (Taxation of Derivatives), 2017, CPTS
• Taxation of Domestic Trusts, Edmonton instructor, 2017, CPA
• Taxation of Domestic Trusts, Calgary instructor, 2017, CPA
• Recent Cases in International Tax, 2017, CPTS
• Succeeding in Business Despite the Global Assault on Tax Planing, 2017, CPTS
• International Repatriation – Surplus vs.Safe Income, 2017, CPTS
• Topical Issues – Purchase and Sale of a Business, 2017, CPTS
• US Tax Reform, 2017, CPTS
• Cash Pooling Arrangements, 2017, CPTS
• CRA Audit Preparedness, 2017, CPTS
• Taxation of Domestic Trusts: Advanced, Calgary instructor, 2017, CPA
• Taxation of Domestic Trusts: Advanced, Edmonton instructor, 2017, CPA
• Tax Law Update: Tax on Split Income, 2018, presented at Foothills Medical Centre
• Game Changing US Federal Tax Reform and Implications for Canadian Businesses, 2018, CPTS
• The Case for Private Company Boards, 2018, University of Alberta
• Insight into the 2018 Federal Budget, 2018, TR (Dentons)
• 2018 Federal Budget, 2018, WK (McCarthy Tetrault)
• 2018 Federal Budget, 2018, STEP
• In-Depth Tax Course Group Study 1, leader, 2017-2018, CPA
• Estate Planning and Trusts: Tax on Split Income 3.0, 2018, CTF
• Tax Update – Major Tax Changes for Private Businesses and 2018 Budget, 2018, STEP

Memberships 

• Law Society of Alberta
• Canadian Tax Foundation
• Canadian Petroleum Tax Society
• Society of Trust and Estate Practitioners
• Chartered Professional Accountants of Alberta