Biographical notes for Elinore Richardson

Editor-in-Chief, Corporate Finance (CF) 1992–

Selected articles:

"Cross-Border Asset Securitizations: Issues and Opportunities for Canadian Corporations" (1994) 2 CF 103 (co-authored with Peter J. Connors and Charles W. Wheeler)

"Anti-Debt Parking Amendments Introduced" (1994) 2 CF 122

"Interest Deductibility on Notes to Redeem Shares" (1995) 3 CF 188

"Extreme Limits on Limited Recourse Financing" (1996) 4 CF 249 (co-authored with David R. Allgood)

"What Is the Scope of Paragraph 214(15)(b)?" (1996) 4 CF 254 (co-authored with Paul K. Tamaki)

"Fiscal Manipulation of Commercial Reality in the Context of the Interest Expense Deduction" (1996) 4 CF 260

"Multi-Rate Debt: Prescribed Debt Obligations?" (1996) 4 CF 275

"Horsham Issues Exchangeables: The Rules Revisited" (1996) 4 CF 298

"Tax Effect of New Financial Reporting Rule (1996) 4 CF 304

"Limitations on Index-Linked Debt Instruments" 1997) 5 CF 424

"Exemptions from Part IV Tax" (1998) 6 CF 498

"Conversion to the Euro — A Taxable Event?" (1998) 6 CF 500

"Proposed Amendments to the Taxing of Foreign Source Income" (1999) 7 CF 574 (co-authored with Angelo Nikolakakis)

"Shell Canada Limited Granted Leave to Appeal" (1999) 7 CF 599

"Canada Amends its Thin Cap Rules" (2000) 8 CF 698

"Weak Currency Debt Rules: The Right Answer?" (2000) 8 CF 712

"Term Preferred Shares Revisited" (2000) 8 CF 726

"Cross-Border Share-for-Share Exchanges: The Future" (2001) 9 CF 81

Educated McMaster University B.A. (Hons.) 1967; University of Toronto LL.B. 1970

Partner, Stikeman Elliott 1980–

Called to the Bars of Ontario 1972, Quebec 1977, England and Wales 1990 and New York 1992

Member, Canadian Bar Association, The Law Society (U.K.), New York State Bar Association, American Bar Association, International Bar Association, Canadian Tax Foundation, International Fiscal Association, Association québécoise de planification fiscale et financière

Member, Financial Transactions Committee, Foreign Activities of U.S. Taxpayers Committee and Chair, Foreign Lawyers Forum, U.S. Activities of Foreigners and Tax Treaties Committee, Taxation Section, American Bar Association

Vice-Chair, Taxation Committee, Business Law Section, International Bar Association

Member, Canadian Bar Association/Canadian Institute of Chartered Accountants Joint Committee on Taxation 1986-89

Member, Minister of National Revenue's Committee on Tax Administration 1981-86

Past Lecturer, McGill University

Editorial Board, International Tax Review, Direct Investment in North America, Journal on Derivatives

Frequent speaker on taxation

Author, numerous published articles on tax subjects

Ms. Richardson divides her practice in international taxation between corporate planning, transfer pricing and corporate finance, with an emphasis on international structured financings and cross-border derivative products, mergers and acquisitions, and structuring of multinational groups.