Paul S. Carenza

Biography

Paul Carenza's practice encompasses domestic and cross-border corporate acquisitions, reorganizations and financings, the taxation aspects of e-commerce transactions and cross-border information technology agreements, executive compensation plans and income tax dispute resolution.

Year of Call

• British Columbia Bar 1999
• Ontario Bar 1997

Law School

• LL.B., Common Law, University of Western Ontario, 1995
• LL.B., Civil Law, Université Laval, 1993

EDUCATION

• B.A., McGill University, 1986

Publications

• "Avoidance Transaction is not a Dirty Word (or a Series of Dirty Words)!", Taxation Law Section Newsletter, Vol. 14, No. 1, Ontario Bar Association, August 2003.
• "Competent Authority Agreements?", Canadian Tax Highlights, Vol. 10, No. 10, Canadian Tax Foundation, 2002.
• "Fredette and Rousseau-Houle: Has CP Been Derailed?", Taxation Law Section Newsletter, Vol. 12, No. 1, Ontario Bar Association, August 2001.
• "GST Reg Ultra Vires?", Canadian Tax Highlights, Vol. 8, No. 11, Canadian Tax Foundation, November 2000.
• "Business Succession for the Entrepreneurial Client", Institute of Chartered Accountants of British Columbia, July 2000.
• "Charitable Remainder Trusts: A Valuable Tax Planning Alternative", Strategy Institute, January 1999.
• "Loans to Non-Resident Sub", Canadian Tax Highlights, Vol. 6, No. 7, Canadian Tax Foundation, July 1998.

Speaking Engagements

• "Taxation Issues in Acquisition Transactions - A Practical Review" (Chair), Ontario Bar Association, Toronto, 2008.
• "Non-Resident Tax Primer for the Generalist" (Co-chair), Ontario Bar Association, Toronto, 2008.
• "Happy Birthday GAAR: The Tax Court Decisions since Canada Trustco and Matthew" (Chair), Ontario Bar Association, Toronto, 2007.
• "Taxable Preferred Shares Workshop" (Co-presenter), Fifty-Eighth Annual Conference, Canadian Tax Foundation, Toronto, 2006.

Memberships and Activities

• Canadian Bar Association
• Canadian Tax Foundation
• Canadian IT Law Association
• Member of the Executive of the Taxation Section of the Ontario Bar Association