Patrick Déziel
Sociétaire
Toronto
416-595-8676
pdeziel@millerthomson.com
Biographie
( Disponible en anglais seulement )Patrick Déziel joined Miller Thomson LLP as an associate in the Tax and Private Client Services Groups after completing his articles with the firm in 2010.
His practice focuses on corporate tax planning and tax litigation. Patrick is involved in various writing projects and has published and assisted with articles in such newsletters as the Miller Thomson LLP Charities and Not-For-Profit Newsletter.
Patrick holds an undergraduate degree in Business Administration from the University of Prince Edward Island. He began studying at Dalhousie Law School in the fall of 2006, notably receiving a Nova Scotia Law Foundation Scholarship upon entering. He also received prizes in the areas of Constitutional Law, Legislation and Commercial Law.
Patrick is an accomplished musician, holding a level 7 Royal Conservatory Certification on piano and having played saxophone in a jazz/blues band in Prince Edward Island.
Formation
- LL.B., Dalhousie University, 2009
- B.B.A., University of Prince Edward Island, 2006
Associations
- Member, Law Society of Upper Canada
- Member, Canadian Bar Association
- Member, Ontario Bar Association
Publications
- Overview of Limitation on Benefits Article in Canada-U.S. Tax Treaty, Bulletin fiscal, Avril 2013
- Analyse du budget fédéral 2013, 2013
- Tax Treatment of Break Fees From Recipient’s Perspective, Bulletin fiscal, Novembre 2012
- Capital Gains Exemption: Effects of Irregularities in Corporate Records, Bulletin fiscal, Novembre 2012
- Copthorne Decision: Supreme Court of Canada unanimously applies GAAR, Bulletin fiscal, Juin 2012
- Taxpayer Relieved: Court Reinterprets Ten Year Limitation on Interest Relief, It’s Personal (Preserving Wealth for People and Private Companies) Volume 4, Issue 3, 2012
- Court Upholds Capital Loss Recognition on Exercise of Exchangeable Share Rights, Bulletin fiscal, Decembre 2011
- Canada-US Tax Treaty Update - Limitation on Benefits, Lexpert U.S. Guide, 2011
- Legislative Responses to Recent Canadian Tax Cases: Deductibility of Contingent Expenditures, Non-Resident Withholding Tax on Interest, and Segregated Fund Policy Reserves, Bulletin fiscal, Juin 2011
- United States Extends Estate Tax, Wealth Matters, Printemps 2011
- Thrift Shop Consignment Arrangements, Bulletin organismes de bienfaisance et à but non lucratif, September 2010
- "Tax Consequences: Tax Consequences of IP Disputes" in Intellectual Property Disputes: Resolutions and Remedies, Ronald E. Dimock (ed.) Carswell, 2002
Principaux domaines de pratiques
Admission au Barreau
- Ontario Bar, 2010