Colleen Ma’s practice focuses on GST/HST and sales tax matters and the taxation of private businesses. She advises clients on corporate structuring and reorganization, succession planning, minimizing taxation on death, and the tax-efficient separation of matrimonial property. She also has experience resolving tax disputes and drafting corporate documents such as unanimous shareholder agreements. She applies her knowledge and experience with federal and provincial sales tax and income tax to blockchain and crypocurrency issues and the cannabis industry.
Prior to joining Miller Thomson, Colleen obtained a Juris Doctor degree from the University of Calgary and a Bachelor of Human Kinetics degree from the University of British Columbia.
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Professional achievements & leadership
- In-Depth Tax Course, Chartered Professional Accountants of Canada, 2018
- In-Depth HST/GST Course, Chartered Professional Accountants of Canada, 2016
- Canadian Tax Foundation Best Newsletter Article by a Young Practitioner, 2015
- Dean’s List, 2012 & 2013
- Ronald D. Bell Scholarship, 2012
- L.H. Fenerty, Q.C. Law Price, 2012
- John McLaren Scholarship, 2012
- Darlene Korola Memorial Award, 2012
- Louise McKinney Scholarship, 2012
- Alberta Law Foundation Bursary, 2011
Thought leadership
- Presenter, “Income Taxes”, Leave a Legacy – Will Power, October 21, 2017
- Presenter, “Tax Considerations in Developing, Holding and Transferring IP”, Canadian Bar Association – Technology & Intellectual Property Section, October 19, 2017
- Canadian Bar Association Real Property Law – Commercial and Residential Section, Presenter “Tax Tips – Real Estate Lawyers”, April 21, 2017.
- Alberta Agriculture and Forestry, Presenter “Family Farms”, February 7, 2017.
- Apportioning the Tax Burden on Death Among Beneficiaries, Canadian Tax Focus, May 2016.
- Draft Legislation on Spouse and Other Trusts, Canadian Tax Highlights, February 2016.
- Estate Plans Involving Trusts Require Review, Canadian Tax Focus, February 2015.
- Spouse Trust: Problems and Solutions, Canadian Tax Focus, August 2014.
- Limitation Periods and the Subjective Element, ABLawg.ca, February 2013.
Community involvement
- Somerset Residents Association, Board Member
- 2010 Olympic Winter Games, Volunteer
- 2009 World Police and Fire Games, Volunteer
Professional memberships
- Member, Canadian Tax Foundation
- Member, Canadian Bar Association
- Member, Calgary Bar Association
- Member, Law Society of Alberta
- Member, Federation of Asian Canadian Lawyers
Bar admissions & education
- Alberta Bar, 2014
- J.D., University of Calgary, 2013
- B.H.K., University of British Columbia, 2005
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Colleen Ma speaks at Leave a Legacy Charitable Event
Colleen Ma speaks at LEAVE A LEGACY, an initiative of the Canadian Association of Gift Planners on income taxes on death and the tax benefits of charitable donations.
Colleen Ma speaks at the Canadian Bar Association: “Tax Considerations in Developing, Holding, and Transferring IP”
Colleen Ma presents at the Canadian Bar Association: Technology & Intellectual Property South Section on “Tax Considerations in Developing, Holding, and Transferring IP”.
Calgary Annual Tax Update Seminar
Miller Thomson’s Calgary Tax Group hosts the annual tax update seminar that will cover: New tax rules affecting private corporations and their shareholders Reporting requirements for trusts Section 55 update Accessing corporate value on tax effective basis To register please click here.
Excise Tax Act Amendments Released July 2018
On July 27, 2018, the Department of Finance (“Finance”) released the Legislative and Regulatory Proposals Relating to the Excise Tax Act (Canada) (the “ETA”), including amendments to sections 186 and 289.2 and subsection 292(7) (the “Proposals”). Section 186 – Holding...
A New Era of Private Corporation Tax Rules – Part IV
On June 21, 2018 Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (“Bill C-74”) received Royal Assent. Bill C‑74 includes various amendments to the Income Tax Act...
A New Era of Private Corporation Tax Rules – Part III
Just over a year ago, Budget 2017 announced that the Government was reviewing the taxation of private corporations. A consultation paper and draft legislation were released on July 18, 2017, which included amendments to section 120.4 of the Income Tax...
Secured Creditor’s Priority Over Unremitted GST/HST: SCC Grants Callidus Capital Corporation Leave to Appeal
On March 22, 2018, the Supreme Court of Canada granted Callidus Capital Corporation (the “Secured Creditor”) leave to appeal the Federal Court of Appeal decision that interpreted subsection 222(3) of the Excise Tax Act (Canada) (the “ETA”) as giving the...
A Cautionary Tale Regarding the GST/HST New Housing Rebate
As an incentive to a prospective buyer, a builder may offer to provide a credit to decrease the purchase price of a newly-constructed or substantially renovated detached house, duplex, or condominium unit (collectively referred to as a “Home“) in exchange...
Budget 2018: Sales and Excise Tax Proposals
The 2018 Federal Budget (“Budget 2018”) contains a number of excise and sales tax (GST/HST) proposals and amendments that may be relevant to registrants and practitioners. Each of the proposals below deals with issues that may require significant planning or...
A New Era of Private Corporation Tax Rules – Part II
The announcement in Budget 2017 that the Government was reviewing tax reduction strategies using private corporations created uncertainty and much speculation. On July 18, 2017, draft legislation (the “July Proposals“) was released, which proposed to amend many sections of the...
A New Era of Private Corporation Tax Rules – Part I
As people start to get back to their normal routines after the holidays and catch up on news they may have missed between school holiday concerts, client or work events and family commitments, they may have noticed that the Department...
Canadian Tax Ramifications in Connection with Exchanging Cryptocurrency for Cash
There are now over 1,300 cryptocurrencies available online, Bitcoin being the most popular, with new initial coin offerings, or “ICOs”, being announced on what seems like a daily basis. Bitcoin made headlines at the end of 2017 as the price...
Canadian Tax Ramifications in Connection with Exchanging Cryptocurrency for Cash
There are now over 1,300 cryptocurrencies available online, Bitcoin being the most popular, with new initial coin offerings, or “ICOs”, being announced on what seems like a daily basis. Bitcoin made headlines at the end of 2017 as the price...