Gail Black is a private client services and tax partner in the Calgary office of Miller Thomson. Gail’s practice focuses on trusts (business and personal), taxation, estate planning and administration and charities and not-for-profit organizations.
Gail advises individuals on the development and implementation of their estate plans including wills, family trusts, alter ego, spousal and joint partner trusts, enduring powers of attorney, personal directives and other substitute decision-making appointments, tax-effective charitable giving (including the establishment of private foundations), corporate reorganizations and related asset transfers. She advises on cross-border planning and, as an active practising member of the Alberta and BC Bars, advises on estate planning and administration for Albertans with real estate interests in British Columbia. She advises institutional and individual trustees and beneficiaries on trustee responsibility and trust interpretation, administration and variation for taxation and other purposes. In addition, Gail advises on probate and estate administration.
Gail advises clients and other not-for-profit organisations on tax and other matters. She acts as a consultant on litigation involving estate or trust issues.
Gail also advises on the drafting, interpretation and amendment of business trusts and their operational and liability issues.
Gail is a frequent speaker to a variety of organizations on taxation, estate planning and administration, trusts, planned giving and charities and not-for-profit organisations. She is on the Executive Committee of STEP Calgary and recently was the co-instructor of the Wills and Estates course for the University of Calgary Law Faculty. She has volunteered for charitable organizations devoted to children, health and the arts.
Gail practised for several years in British Columbia both as a partner in a major Vancouver firm and as a principal of her own firm. In Alberta, Gail was a partner at a law firm in Calgary for several years before joining Miller Thomson in the fall of 2007.
- LL.B. (with distinction), University of Alberta, 1978
- Best Lawyers in Canada, 2013
- Horace Harvey Gold Medal in Law
- 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
- Federal Budget Review 2013, 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
- Tax Alert: Barbados Trusts Held Resident in Canada, Tax Alert, September 2009
- Gifts Made in Contemplation of Death, Charities and Not-for-Profit Newsletter, January 2008
Key Practice Expertise
Areas of Focus
- Alberta and BC Estate Planning and Administration
- Personal Trusts
- Business Trusts
Year of Call
- British Columbia, 1983
- Alberta Bar, 1979