Catherine "Cathie" Brayley Counsel

Memberships

• Canadian Tax Foundation
• Canadian Bar Association
• Law Society of Ontario
• Law Society of British Columbia
• Law Society of Newfoundland & Labrador, 2005 - 2021

• "Mandatory Reporting", January 26, 2023, Pacific Business & Law Institute, Tax Law 2023: New Developments in Emerging Issues
• "Transactional Liability Insurance", Senior Tax Practitioners' Forum, Langdon Hall, October 28, 2022
• "Tax Issues in a Purchase and Sale Agreement", Pacific Business & Law Institute, Tax Planning for Business Sales, March 29, 2022
• Co-author, "Transactional Liability Insurance: It About A Lot More than the Money", Report of the Proceedings of the Seventy-Fourth Tax Conference, 2022 Conference Report, (Toronto: Canadian Tax Foundation, 2023), 16-1:19.
• Co-author, "Selected Tax Issues in the Purchase and Sale of a Business, St. John's Tax Seminar, September 2022
• Co-author, "Capital Gains Taxation in Canada: History and Potential Reforms", (2021) 2:3 Perspectives on Tax Law and Policy, 9-12.
• Co-Presenter "Ethics (For Accountants and Lawyers)", Workshop, Canadian Tax Foundation, November 23, 2021
• Co-Moderator, CRA Roundtable, Canadian Tax Foundation, Leading Tax Thought, October 2020
• Co-author, Dealing with the Crown's Tax and Debt Collections Playbook: Strategies and Best Practices, (Toronto: Canadian Tax Foundation, 2020), 5:1-5:13
• Co-author, "Canada's Efforts to Blunt the Economic Impact of the COVID-19 Pandemic", Tax Notes International, Volume 98, Number 3, April 20, 2020
• "Representing a Business from Start-up to Mature Business", Canadian Bar Association, Skilled Lawyer Series, February 12, 2020
• Co-author, "Canada's Efforts to Blunt the Economic Impact of the COVID-19 Pandemic" Tax Notes International, Volume 98, Number 3, April 20, 2020
• "Structuring the Deal: Asset vs. Share Transactions", Canadian Bar Association, Skilled Lawyer Series, February 6, 2019
• "Partnership Rollovers and Corporate Mergers", Pacific Business & Law Institute, Taxation of Common Business Transactions program, February 5, 2019
• Co-author, "Expanding to the U.S. the Right Way – Know Before You Go!", 2019 British Columbia Tax Conference (Toronto: Canadian Tax Foundation, 2019) 13:1-48
• "Charities and NPOs Tax 101", Pacific Business & Law Institute, Governance and Compliance for Charities and NPOs", November 14, 2019
• Panelist, Canadian Tax Foundation, Women in Tax: Celebrating our Success, September 13, 2018
• Co-author, "Business Transitions other than Sale", Canadian Tax Foundation, 2018 British Columbia Tax Conference (Toronto: Canadian Tax Foundation, 2018) 12: 1-42.
• Author, "It's 2018: Is there a Place for Trusts?", Canadian Tax Foundation, 2018 St. John's Tax Seminar (Toronto: Canadian Tax Foundation, 2018) 6:1-19.
• Co-Presenter, "Income for Tax Purposes: What Corporate Lawyers Need to Know", Canadian Bar Association, Skilled Lawyers Series, March 6, 2018
• "Transactions: Tax (Always) Matters", Canadian Bar Association, May 10, 2017
• Member of Panel, Policy Conference, Tax Planning Using Private Corporations: Analysis and Discussion with Finance, September 25, 2017
• Co-Presenter, "Representing a Business: From Start-ups to Mature Corporations", Canadian Bar Association Skilled Lawyers' Series, February 9, 2016
• Co-author, "Ballparks Never Work: A Primer on Valuations", Canadian Tax Foundation, 2017 British Columbia Tax Conference, (Toronto: Canadian Tax Foundation, 2017), 11:1-29
• Co-author, "Death and Taxes: Uncertainty in 2016 and Beyond", Report of the Proceedings of the Sixty-Seventh Tax Conference, 2015 Conference Report (Toronto: Canadian Tax Foundation, 2016) 26:1-60
• Co-author, "When is an Inter-Corporate Dividend Not Tax-Free?", 2015 British Columbia Tax Conference (Toronto: Canadian Tax Foundation, 2015) 6:1-36
• Co-presenter, "Professional Responsibility and Ethics in a Tax Practice" Workshop, 2014 Canadian Tax Foundation Annual Conference
• Presenter, "Latest Tax Issues in the Sale or Purchase of a Business", Law Society of Upper Canada, September 2014
• Co-author, "Maintaining Effective Status", 2007 Ontario Tax Conference (Toronto: Canadian Tax Foundation, 2007) 7: 1-27
• Author, "Current Cases of Interest to Owner-Managers and their Advisors", 2003 Ontario Tax Conference (Toronto: Canadian Tax Foundation, 2003), 7:1-15
• Author, "Merging Companies: A Practical Checklist for Amalgamations and Wind-ups" Report of the Proceedings of the Fifty-Second Tax Conference, 2000 Conference Report, (Toronto: Canadian Tax Foundation, 2001) 6:1-58.
• Author, "Life Pending Neuman", Report of the Proceedings of the Forty-Ninth Tax Conference, 1998 Conference Report (Toronto: Canadian Tax Foundation, 1998) 15: 1-21
• Author, "Life Pending Neuman", 1997 Ontario Ta Conference (Toronto: Canadian Tax Foundation, 1997) 3:1-24.
• Author, "Selected Issues from Steve's Perspective" Report of the Proceedings of the Forty-Eighth Tax Conference, 1996 Conference Report (Toronto: Canadian Tax Foundation, 1997) 32B:1-24
• Author, "Capital Gains Exemption and the CNIL Rules", Personal Tax Planning Feature (1988) 36:3 Canadian Tax Journal 714-733.
• Author, "Income or Capital – The Spin of a Coin?" (1986) Volume 8, Supreme Court Law Review 405-429.