John M. Ulmer, Lawyer
Contributing Editor, Conference Speaker
Federated Press Contributions
| Contributing Editor, Corporate Finance (CF) 1992– |
| Speaker, "Asset Securitization: Recent Trends and Issues" Tax – Corporate Finance Session, Financial Executives Summit, Toronto, December 6-7, 1995 |
| "Interest Deductibility Proposal – The Distribution Trap" (1992) 1 CF 14 |
| "Shareholder Financing of a Small Business Corporation" (1992) 1 CF 26 |
| "Financial Difficulty: How to Use Tax Losses to Reduce Debt Costs" (1993) 1 CF 56 |
| "Accrued Interest Paid on Purchase of Debentures by Issuer Is Not Deductible" (1996) 4 CF 337 |
| "Tax Court Guidance on LCT Interpretation: The Oerlikon Case" (1998) 6 CF 535 |
Biography
| Born 29 October 1954 |
| Educated Osgoode Hall Law School of York University LL.B. 1977 (Gold Medallist); Harvard Law School LL.M. 1979 |
| Partner, Davies, Ward & Beck LLP 1983– |
| On leave of absence to Reichmann International 1993-95 |
| Associate with present firm 1980-82 |
| Called to the Bar of Ontario 1980 (Treasurer's Medal) |
| Articled with present firm 1977-78 |
| Member, Canadian Tax Foundation, International Fiscal Association, Canadian Bar Association |
| Contributing Editor, Ward's Tax Law & Planning (Carswell) |
| Author, several articles published in tax and investment journals |
| Frequent speaker at tax conferences |
Practice Description
| Mr. Ulmer specializes in income tax matters. His practice focuses on the tax aspects of corporate finance, international transactions and real estate. Mr. Ulmer returned to practice in 1995 after a two-year secondment to Reichmann International, an international real estate advisory firm, where he assisted in the establishment of a U.S. $1 billion dollar real estate fund and gained extensive experience in the conduct of foreign investment activities in Mexico. |
Address
| Davies, Ward & Beck LLP |
| Box 63, 44th Floor |
| 1 First Canadian Place |
| Toronto, Ontario M5X 1B1 |
| Telephone: (416) 863-5505 |
| Telecopier: (416) 863-0871 |
| E-mail: julmer@dwb.com |
| Web: www.dwb.com |