Nigel Johnston

Practice Areas

Practice focuses on providing tax advice to the investment funds and asset management industry (domestic and foreign), private equity, the creation of new financial products, the taxation of renewable energy projects and corporate income tax issues.

Career

Member of Editorial Board of ‘Canada Tax Service’ (Carswell); Ontario Bar, 1984.

Professional Memberships

Member of Industry Regulation and Tax Committee, PMAC; Participant in Taxation Working Group, IFIC. Previously, member of OECD's Centre for Tax Policy and Administration's Informal Consultative Group on the Taxation of Collective Investment Vehicles and Pilot Group on Improving Procedures for Cross-Border Tax Claims.

Publications

2019 “Investments by Canadians in Private Equity Funds: Primary and Secondary Transactions”, Canadian Tax Foundation Annual Conference (co-author)

2016 “Taxation of Hedges and Derivatives: Recent Developments” Canadian Tax Foundation Annual Conference (co-author)

2014 “Qualification of Taxable Entities and Treaty Protection” IFA-Canadian Branch Report (co-author)

2013 “Overview of the Foreign Account Tax Compliance Act and the definition of Financial Institution” Canadian Tax Foundation Annual Conference (co-author)

1997 “Collective Investment Funds" IFA Canadian Branch Report (co-author)