Richard G. Tremblay, Lawyer
Editor-in-Chief, Conference Chair
Federated Press Contributions
| Editor-in-Chief, International Tax Planning (ITP) 1992– |
| Chair, Tax-Effective Transactions and Other Tax Issues Session, Deals 99 Conference, Toronto, October 25-27, 1999 |
| Chair, International Tax Strategy Session, Financial Executives Summit, Toronto, November 20-21, 1996 |
| Chair, Foreign Transactions Session, Super Transactions Conference, Toronto, May 22-23, 1996 |
| "Offshore Finance Company Problems: the U.S. Earnings Stripping Rule" (1992) 1 ITP 2 |
| "Ontario Employer Health Tax Act Imposes Personal Liability to Ensure Full Compliance" (1992) 2 ITP 142 |
| "Investing in Chile – Part II: The Canadian Perspective" (1994) 3 ITP 183 |
| "Foreign Affiliate Amendments" (1994) 3 ITP 214 |
| "Release of Revised Draft Legislation and Regulations on Foreign Affiliates" (1995) 4 ITP 244 |
| "Draft Amendments Released," (1995) 4 ITP 260 |
| "Foreign Property Rules," (1995) 4 ITP 261 |
| "The Exempt Insurance Act of Barbados Under Attack" (1996) 5 ITP 340 (co-authored with Scott |
| "Canadian International Tax Considerations" (1997) 6 ITP 364 |
| "Current Developments" in "Tax Planner's Notebook" (1997) 6 ITP 384 |
| "International Tax Planning for Canadians: Bumps in the Road" (1997) 6 ITP 409 |
| "Current Developments" In Tax Planner's Notebook" (1997) 6 ITP 420 (co-authored with Gregory R. Wylie) |
| "Current Developments" In Tax Planner's Notebook" (1998) 7 ITP 436 (co-authored with Gregory R. Wylie) |
| "Specialty Manufacturing: Thin Capitalization and Treaty Provisions" (1998) 7 ITP 504 (co-authored with Yi-Wen Hsu) |
| "Current Developments" In Tax Planner's Notebook" (1998) 7 ITP 516 |
| "Current Developments" In Tax Planner's Notebook" (1999) 8 ITP 528 |
| "Computer Software – Sales versus License and Sourcing" (1999) 8 ITP 535 (co-authored with David Forst) |
| "Amendments to Section 17 Anti-Avoidance Rules" (1999) 8 ITP 573 |
| "The 1999 Budget Proposals on Non-Resident Trusts" (1999) 8 ITP 586 "Double Dip Fails: Del Commercial Properties v. Commissioner of Internal Revenue Service" (2001) 10 ITP 710 |
Biography
| Born 21 November 1951 |
| Educated University of Ottawa B.Sc. (Math.) 1973; Osgoode Hall Law School of York University LL.B. 1977; New York University Law School LL.M. (Tax) 1984 |
| Partner, Osler, Hoskin & Harcourt LLP 1987– |
| Director of International Tax, Deloitte, Haskins & Sells 1984-87 |
| Tax Policy Officer, Department of Finance 1979-81 |
| Called to the Bar of Ontario 1979 |
| Articled, Wilson, Ross & Dubuc 1978 |
| Member, Canadian Bar Association, Canadian Tax Foundation, International Fiscal Association |
| Author, numerous papers and articles presented at tax-related functions and printed in Canadian and international publications |
Practice Description
| Mr. Tremblay's practice is restricted to taxation, with a focus on international taxation (foreign affiliates, tax treaties, technology transfers) and taxation of financial institutions. |
Address
| Osler, Hoskin & Harcourt LLP |
| Box 50 |
| 1 First Canadian Place |
| Toronto, Ontario M5X 1B8 |
| Telephone: (416) 862-6441 |
| Telecopier: (416) 862-6666 |
| E-mail: rtremblay@osler.com |
| Web: www.osler.com |
Entry updated August 2000