James M. Parks, Lawyer
Contributing Editor, Conference Chair and Speaker
Federated Press Contributions
| Contributing Editor, International Tax Planning (ITP) 1996– |
| Chair, Global Marketplace Session, Global Wealth Management Conference, Toronto, September 3, 1998 |
| Speaker, "Tax Checklist" Verification & Checklists Session, Second Annual Due Diligence Conference, Toronto, April 28 & 29, 1999 |
| Speaker, "New Foreign Accrual Property Income Rule Restructuring" Tax-Effective Transactions Session, Super Transactions Conference, Toronto, May 22-23, 1996 |
| "New Departure Tax Rules and Related Proposals Create Problems" (1997) 6 ITP 373 |
| "Decisions Dealing With Interpretation of the Canada–U.S. Income Tax Treaty" (1998) 7 ITP 452 |
| "International Issues Raised by the Report of the Technical Committee on Business Taxation" ( 1998) 7 ITP 496 |
| "Section 17 Significantly Expanded; Rules for Dual Residents Limit Planning Opportunities" (1999) 8 ITP 538 |
| "Income Attributable to a Permanent Establishment" (2000) 9 ITP 608 |
| "Permanent Establishments: Dudney Revisited" (2000) 9 ITP 647 |
| "Structuring Foreign Employment Relationships" (2001) 10 ITP 680 |
Biography
| Born 15 November 1944 |
| Educated University of Toronto B.Sc. 1968; Queen's University LL.B. 1971; University of Ottawa Certificate in Legislative Drafting 1972 |
| Senior Partner, Cassels Brock & Blackwell LLP 1978– |
| Associate with present firm 1974-78 |
| Called to the Bar of Ontario 1974 |
| Articled with present firm 1972-73 |
| Instructor, taxation, Bar Admission Course, Law Society of Upper Canada |
| Member, Canadian Bar Association-Ontario Taxation and Trusts and Estates sections, International Fiscal Association, Canadian Tax Foundation, International Bar Association, New York State Bar Association, Australian-Canadian Chamber of Commerce, Board of Trade of Metropolitan Toronto, Estate Planning Council of Toronto |
| Frequent panel chair and presenter of numerous papers on tax matters to legal, business and other organizations |
Practice Description
| Mr. Parks' practice covers a wide range of tax matters, including planning, compliance and dispute resolution. He assists a variety of clients in both international and domestic tax matters and has assisted non-resident clients in structuring investments in Canada, and Canadian clients in structuring investments in other countries. He also advises on related financing issues, including withholding tax. Mr. Parks counsels clients on tax matters related to cross-border financing and leasing arrangements, and advises insurance companies on such matters as acquisitions, divestitures, and restructuring. He also has extensive experience in tax matters for charities and other non-profit organizations, including the use of sophisticated fund-raising techniques. |
Address
| Cassels Brock & Blackwell LLP |
| Suite 2100, Scotia Plaza |
| 40 King Street West |
| Toronto, Ontario M5H 3C2 |
| Telephone: (416) 869-5340 |
| Telecopier: (416) 360-8877 |
| E-mail: jparks@casselsbrock.com |
| Web: www.casselsbrock.com |