Profile
Gerald Courage’s tax law practice covers the full range of taxation and tax-related matters, with a primary focus on corporate tax. With a tax law background that spans over 30 years, he has provided advice on domestic and international tax issues to a number of significant public and private businesses – based in Canada and abroad – and across a wide range of industries.
Mr. Courage has particular expertise in the tax aspects of mergers and acquisitions, corporate reorganizations, corporate finance and business succession planning. Mr. Courage was elected Chairman of the firm in 2008.
Education
- LL.M., Harvard Law School, 1981
- LL.B., Queen's University, 1977
- B. Comm., University of Toronto, 1974
Memberships
- Member, Canadian Bar Association
- Member, Canadian Tax Foundation
- Member, International Fiscal Association
- Member, International Bar Association
- Member, Canadian Petroleum Tax Society
- Member, Society of Trust and Estate Practitioners
Faculty Experience
- Lecturer and Chairperson at numerous conferences focused on tax matters, including: Law Society of Upper Canada, Canadian Bar Association (Ontario), Canadian Tax Foundation, Canadian Institute of Chartered Accountants, Federated Press, Canadian Life and Health Association, Canadian Institute and Lexium
- Former lecturer at the University of Toronto on matters relating to taxation and commercial law
Presentations
- Legislation & Budget Update - Federal and Provincial Budgets, Canadian Life and Health Insurance Association, 2008 Tax Officers Annual Meeting, May, 2008
- Utilization of Tax Losses and Debt Restructuring, Federated Press, Ninth Annual Conference on Taxation of Corporate Reorganization, January, 2008.
- The Fifth Protocol: Major Changes to the Canada-US Income Tax Convention, Recent Developments - Business Law in Canada (Spring 2008)
- Tax Issues -- Assets vs. Shares, Miller Thomson LLP, Private M&A "Boot Camp" Seminar, May, 2007.
- Legislation & Budget Update - Federal and Provincial Budgets, Canadian Life and Health Insurance Association, 2007 Tax Officers Annual Meeting, May, 2007.
- Utilization of Tax Losses and Debt Restructuring, Federated Press, Eighth Annual Conference on Taxation of Corporate Reorganization, January, 2007.
- Utilization of Tax Losses and Debt Restructuring, Canadian Tax Foundation, 2006 Ontario Tax Conference, October, 2006.
- Update on Recent Cases, The Canadian Institute of Chartered Accountants, 2006 National Conference on Income Taxes, September, 2006.
- Legislation & Budget Update – Federal and Provincial Budgets, Canadian Life and Health Insurance Association, 2006 Tax Officers Annual Meeting, May, 2006.
- Utilization of Tax Losses, Federated Press, Seventh Annual Conference on Taxation of Corporate Reorganizations, January, 2006.
- Legislation & Budget Update – Federal and Provincial Budgets, Canadian Life and Health Insurance Association, 2005 Tax Officers Annual Meeting, May, 2005.
- Utilization of Tax Losses, Federated Press, Sixth Annual Conference on Taxation of Corporate Reorganizations, January, 2005.
Key Practice Expertise
Year of Call
- Ontario Bar, 1979