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 more than 35 years, Gerald has provided advice on domestic and international tax issues to a number of significant public and private businesses based in Canada and abroad. He works with clients from a wide range of industries.
Gerald has particular expertise in the tax aspects of mergers and acquisitions, corporate reorganizations, corporate finance, and business succession planning.
Gerald was Chair of the firm from 2008 to 2013.
Gerald has previously been Chair of the firm’s Conflicts Committee, National Specialty Group Leader for Tax, and Toronto Practice Group Leader for Tax.
Professional achievements & leadership
- The Best Lawyers in Canada, Corporate Law, 2013 – 2018
- 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
- The Cost and Tax Advantages of Doing Business in Canada, a Networking Event presented by The Consulate General of Canada in New York, New York, USA on February 24, 2015.
- Corporate Rollovers to Defer Tax, Federated Press 3rd Tax Planning for the Sale of a Business Course in Toronto, ON, January 2015
- Tax Policy to Promote Growth, 2014 CEO Connection Mid-Market Convention Program in Philadelphia, PA, October 2014
- Achieving the Global Enterprise, AutoConnect 2014, Frost, Brown, Todd LLP, Nashville, TN, October 2014
- 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 Thin Capitalization and Proposed Back-to-Back Loan Rules,” Taxes & Wealth Management, Issue 7-4, September, 2014
- “Are You A Serial Entrepreneur or A Closet Venture Capitalist?” Taxes & Wealth Management, Issue 7-2, May, 2014
- “Federal Budget Review,” 2013
- “Legislation & Budget Update—Federal and Provincial Budgets,” Canadian Life and Health Insurance Association, 2008 Tax Officers Annual Meeting, 2008
- “Utilization of Tax Losses and Debt Restructuring,” Federated Press, Ninth Annual Conference on Taxation of Corporate Reorganization, 2008
- 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
Bar admissions & education
- British Columbia Bar, 2015
- Ontario Bar, 1979
- LL.M., Harvard Law School, 1981
- LL.B., Queen’s University, 1977
- B. Comm., University of Toronto, 1974
Miller Thomson lawyers recognized in The Best Lawyers in Canada 2017
126 Miller Thomson lawyers from across the country and in numerous areas of law have been recognized for their expertise in the 2017 edition of The Best Lawyers in Canada. This result is up from 122 lawyers ranked last year....
Miller Thomson recognized in 2014 Best Lawyers in Canada
We are pleased to announce that 80 Miller Thomson lawyers have been recognized in the 2014 edition of Best Lawyers in Canada (this is 15 more lawyers than last year). Seventeen lawyers are new to the list. Additionally, the following lawyers from...
Gerald Courage speaks on law firm mergers in the Law Times article, May 16, 2011 edition.
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Gerald Courage, alumnus of Queen’s University, is featured in the Faculty of Law news for his re-election as Chair of Miller Thomson.
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Miller Thomson is proud to announce Gerald Courage’s re-election to Chair of the Firm
Extended three-year term an endorsement of firm’s strategic market direction TORONTO, ON, January 26, 2011 – The partners of Miller Thomson LLP have acclaimed Gerald Courage as Chair of the national law firm for a second, three-year term. The extended...
Gerald Courage speaks on The Cost and Tax Advantages of Doing Business in Canada, a networking event presented by The Consulate General of Canada.
Gerald Courage and Veronica Choy speak at AutoConnect, a conference for automotive industry parties in the NAFTA countries.
The conference, held in Nashville, TN, is hosted by our Good Friend firm, Frost Brown Tod. Gerald is speaking on cross border tax issues, and Veronica on cross border movement of senior management and employees.
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Are You A Serial Entrepreneur or A Closet Venture Capitalist?
Taxes & Wealth Management, Issue 7-2, May 2014
The Thin Capitalization and Proposed Back-to-Back Loan Rules
Taxes & Wealth Management, Issue 7-4, September 2014
Federal Budget Review 2013
Click here to view.
Federal Budget Review
View the Federal Budget Review
Legislation & Budget Update – Federal and Provincial Budgets
Canadian Life and Health Insurance Association, 2008 Tax Officers Annual Meeting
Utilization of Tax Losses and Debt Restructuring
Federated Press, Ninth Annual Conference on Taxation of Corporate Reorganization
Prince Edward Island
Marshall Excelsior Co. completes cross-border acquisition of BASE Engineering
Canadian counsel to Marshall Excelsior Co.
Doxim Solutions completes cross-border acquisition of IDS.com
Counsel to Doxim
BonTerra Resources closes $20 million bought deal financing
Counsel to BonTerra Resources Inc.
Pure Multi-Family REIT LP closes $92 million equity offering
Counsel to the underwriters
Just Energy Group commences US$150 million at-the-market MJDS public offering of perpetual preferred shares
Canadian counsel to the agent FBR Capital Markets & Co.
Food packaging manufacturer advised on Canadian aspects of amended and restated multi-currency and multi-jurisdictional syndicated credit arrangements
Counsel to the food packaging manufacturer and its Canadian affiliates
Nesscap Energy completes arrangement with Maxwell Technologies
Counsel to Nesscap Energy Inc.
Pure Multi-Family REIT LP closes $92.1 million equity offering
Counsel to the underwriters
Red Pine Exploration completes brokered private placement
Counsel to the agents led by Eventus Capital Corp
Just Energy Group closes US$100 million MJDS public offering of perpetual preferred shares
Canadian counsel to the underwriters