Barry N. Segal

Biography

Barry Segal's practice encompasses all areas of domestic and international tax planning, with particular emphasis on mergers and acquisitions (public and private), cross-border finance, structured products, corporate restructurings and project finance. He has provided tax structuring advice in connection with several recent public-private partnerships. He also regularly acts for clients in the not-for-profit and charitable sectors as well as for mutual funds and RESPs with respect to new offerings and products.

Year of Call

• Ontario Bar 2000

Law School

• LL.B., University of Ottawa, 1998

EDUCATION

• B.Com., McGill University, 1994

Publications

• "Suspended Loss Rules Inapplicable Following Amalgamation," Taxation Law, Ontario Bar Association, Taxation Law Section, April 2008
• "The Proposed Restrictive Covenant Rules: An Update," Taxation Law, Ontario Bar Association, Taxation Law Section, April 2007 
• "Canadian Withholding Tax on Loans Between Non-Residents," Association of Corporate Counsel - ACC Docket, Canadian Briefings section, October 2006
• "Canadian Withholding Tax on Loans Between Non-Residents," Taxation Law, Ontario Bar Association, Taxation Law Section, April 2006
• "Expanding the Scope of the Surrogatum Principle: Tsiaprailis v. The Queen," Taxation Law, Ontario Bar Association, Taxation Law Section, May 2005
• "Ordinary Course Dividends Not Part of Series of Transactions: Canutilities Holdings Ltd. and Canadian Utilities Limited v. The Queen," Taxation Law, Ontario Bar Association, Taxation Law Section, November 2003
• "Authorized Foreign Banks," Canadian Tax Highlights, July 2003
• "Trusts Provide Probate Planning Opportunities for Seniors," Taxation Law, Ontario Bar Association, Taxation Law Section, March 2002  

Speaking Engagements

• Regular speaker at tax seminars

Memberships and Activities

• Canadian Bar Association
• Law Society of Upper Canada
• Canadian Tax Foundation
• Lecturer on "butterfly transactions", University of Western Ontario