Gail P. Black, Q.C.

Associée | Calgary

403.298.2410

Portrait de Gail P.  Black

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Gail Black’s tax and private client services practice focuses on trusts (business and personal), taxation, estate planning and administration, and charities and not-for-profit organizations.

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De nombreux avocats de Miller Thomson se démarquent dans le répertoire Best Lawyers in Canada 2019

Nous sommes heureux d’annoncer que 144 avocats de Miller Thomson ont été reconnus pour leur expertise dans 47 domaines du droit dans l’édition de 2019 de Best Lawyers in Canada. De plus, six avocats ont été nommés avocats de l’année...

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Miller Thomson reconnu dans l’édition 2018 du répertoire juridique canadien Lexpert

Dans l’édition 2018 de The Canadian Legal Lexpert® Directory publiée récemment, 89 avocats de Miller Thomson sont mis à l’honneur dans 34 domaines du droit pour leur expertise de pointe. Ces classements résultent d’un processus exhaustif d’évaluation annuelle par les...

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Miller Thomson reconnu dans l’édition 2017 du répertoire juridique canadien Lexpert

Dans l’édition 2017 de The Canadian Legal Lexpert® Directory publiée récemment, 79 avocats de Miller Thomson sont mis à l’honneur dans 30 domaines du droit pour leur expertise de pointe en droit. Ces plus récents classements résultent d’un processus exhaustif d’évaluation annuelle par...

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Plusieurs avocats de Miller Thomson figurent dans le répertoire The Best Lawyers in Canada 2017

Nous sommes heureux d’annoncer que 126 avocats de Miller Thomson pratiquant dans plusieurs domaines du droit ont été reconnus pour leur expertise dans l’édition de 2017 The Best Lawyers® in Canada. Cela représente une hausse par rapport au résultat de 122...

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Lexpert recognizes 80 Miller Thomson lawyers

Miller Thomson is pleased to announce 80 lawyers across ten of our offices are recognized in the 2016 edition of The Canadian Legal Lexpert Directory as leading practitioners in their field. Published annually since 1997, The Canadian Legal Lexpert Directory...

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Miller Thomson participation at 18th Annual STEP Canada Conference

Our National Private Client Services Group will be participating in and sponsoring the 18th annual STEP (Society of Trust and Estate Practitioners) Canada Conference scheduled from June 9 -10, at the Metro Toronto Convention Centre. Over 700 delegates have registered,...

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Gail Black appointed Queen’s Counsel (Q.C.)

Calgary partner Gail Black becomes Miller Thomson’s latest appointee to Queen’s Counsel (Q.C.)  Through a nomination process that takes place every two years, particularly eminent lawyers in Alberta are recognized for their outstanding contributions to the legal profession and public...

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A record 122 Miller Thomson lawyers recognized in 2016 Best Lawyers in Canada

Miller Thomson lawyers from across the country were today recognized in The Best Lawyers® in Canada 2016. A total of 122 lawyers across various areas of law were recognized for their industry expertise—up from 107 last year. Miller Thomson is...

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Miller Thomson’s participation at the STEP Canada Conference

Our National Private Client Services Group participated and were Gold Sponsors of the 17th annual STEP (Society of Trusts and Estates Practitioners) Canada Conference on June 18 and 19, at the Metro Toronto Convention Centre. The conference was a huge...

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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...

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Gail P. Black, Q.C. speaks on Tips and Tricks in Will and Incapacity Planning

Gail Black presents to clients of Sagium on « Tips and Tricks in Will and Incapacity Planning » on Wednesday, June 13, 2018.

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Gail P. Black, Q.C. speaks on the top ten things advisors should know about estate planning

Gail P. Black, Q.C. speaks to Canaccord Genuity advisors on Tuesday June 6, 2017. Gail presents on the topic « Top Ten Things Advisors Should Know About Estate Planning ».

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Miller Thomson speaks at STEP Canada conference

Gail Black moderates a session on “A Professional’s Toolkit for Identifying and Addressing Decisional Capacity and Undue Influence” on June 9. Rachel Blumenfeld presents « STEP Toronto on Jewish Laws of Inheritance and Estate Planning in Canada » on June 9. Martin Rochwerg...

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Gail Black speaks on wills and gifting

Gail Black presents « 21 Year Deemed Disposition Rule for Trusts & Changes in Wills and Gifting on Death in Light of Recent Tax Changes ».

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Gail Black moderates session at STEP National Conference

Gail Black is the moderator at a presentation on « Planning After Incapacity » at the STEP National Conference in Toronto.

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Gail Black speaks at STEP Calgary and STEP Edmonton Conference on March 18 & 19 as part of a panel on Legislative Update.

Presentation Topic: Update on BC’s Wills, Estates and Succession Act

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Gail Black speaks on Estate Planning to the Institute of Chartered Secretaries and Administrators.

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Gail Black speaks on Estate Planning to the Institute of Chartered Secretaries and Administrators.

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Gail Black is on the panel of speakers for the Wills & Trusts Law – South Section Meeting for the Canadian Bar Association December 13

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Gail Black speaks on the topic « Drafting a Better Enduring Power of Attorney » at the Alberta South Elder Law Section of the Canadian Bar Association.

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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.

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Tax Update Seminar

Miller Thomson presents a complimentary tax seminar. This seminar is designed for accountants, financial advisors, tax professionals, private business owners, and others who deal with tax related issues. Our seminar focuses on: New Tax Rules affecting Trusts, Estates and Charitable...

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Tax Update 2015 – Calgary

Date: Wednesday, April 1, 2015 Time: 7:00 a.m. – 7:25 a.m. Breakfast and Registration, 7:25 a.m. – 9:00 a.m. Presentations Location: Calgary Petroleum Club, Devonian Room, 319 – 5 Ave S.W., Calgary, Alberta

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Charities & Not-For-Profit Update

Miller Thomson hosts a breakfast seminar outlining updates in the Charities and Not-for-Profit sector.

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Recent Developments in Estate Planning and Business Succession

Miller Thomson’s National Private Client Services Group hosts a seminar covering recent developments in Estate Planning and Business Succession.

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Recent Tax Developments 2011 – Calgary

Miller Thomson’s Calgary Tax Group hosts a breakfast seminar on « Recent Tax Developments. »

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Recent Developments in Estate Planning, Trusts and Tax

Miller Thomson’s Edmonton Office hosts a breakfast seminar discussing « Recent Developments in Estate Planning, Trusts and Tax. »

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17th Annual National CAGP-ACPDP Conference

Miller Thomson lawyers speak and present at the 17th Annual National CAGP-ACPDP Conference: Marty Rochwerg and Gail Black present on « Gift Planning and Tax Issues within an Estate. » For more information, please click here. Rachel Blumenfeld and Kate Lazier present in a panel...

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Gail Black will be speaking at a LESA course on Family Business Succesion.

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Alberta’s new Estate Administration Act

On June 1, 2015, Alberta’s new Estate Administration Act (the “Act”) and some consequential amendments to the Surrogate Rules came into force. The Act takes a new approach in clearly setting out the duties, core tasks and notice requirements of...

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Elimination of Graduated Rates for Testamentary Trusts

The 2014 Budget proposes to introduce a number of significant changes to the taxation of trusts and estates which will fundamentally change the landscape of estate planning. The Department of Finance (the “Department”) proposed these changes to eliminate the preferential...

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Alberta Societies Act Amended to Permit Continuance by Non-Profit Corporations

The Legislative Assembly of Alberta recently passed Bill 12, the Statutes Amendment Act, 2014, into law on May 14, 2014.  Among other things, Bill 12 amends the Societies Act to permit non-profit corporations incorporated under corporate statutes outside Alberta to...

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Analyse du budget fédéral

Analyse du budget fédéral – 2013 ( Disponible en anglais seulement )

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Environmental Liabilities: Executors and Attorneys Beware!

By now, most people assume that environmental legislation is based solely on the theory that the “polluter pays”, but few people think about what happens when an executor, attorney or trustee steps into the shoes of a former “polluter”.  How...

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Analyse du budget fédéral

Analyse du budget fédéral

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Changements importants relativement au droit en matière de testament et de succession en Alberta

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ALERTE : Changements importants apportés aux TESTAMENTS ET au droit successoral en Alberta

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Gifts by Will – Section 118.1(5)

On October 7, 2009, Canada Revenue Agency (“CRA”) issued a technical interpretation on: “Whether a gift by will may be claimed in a particular situation, where an individual died and the individual’s will instructed that the residue of the estate...

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Residency of a Trust

On September 10, 2009, the Tax Court of Canada released its decision in Garron Family Trust  v. Her Majesty the Queen and several other cases heard on common evidence (“Garron”).   The Court held that two Barbados Trusts were resident in...

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