John McCleod Campbell

John M. Campbell

Counsel

Toronto

Year of Call, Ontario (1983)

email

john.campbell@ca.gowlingwlg.com

Domaines de pratique

Bio

John Campbell is counsel in Gowling WLG’s Toronto office and a member of the firm’s National Tax Group. With over 40 years of experience, John advises clients on a broad range of domestic and international income tax matters, focusing on corporate reorganizations, mergers and acquisitions, international tax planning, and business transactions.

John is known for crafting strategic, practical tax solutions that help businesses navigate complex regulations while achieving their financial goals. He actively works across industries to design tailored tax strategies that drive compliance and enhance financial outcomes.

In addition to his transactional work, John represents clients in disputes with federal and provincial tax authorities. He has successfully appeared before the Tax Court of Canada, the Federal Court of Appeal, and Ontario courts, resolving reassessments, notices of objection, and other tax disputes.

John regularly writes and speaks on key developments in tax law. He has lectured for the Canadian Tax Foundation and the Law Society of Ontario, sharing his extensive knowledge with fellow professionals.

Qualifications

Prix

Publications et conférences

Publications et conférences

Faculty Experience

Lectures for the Canadian Tax Foundation, the Law Society of Ontario and other organizations on tax matters

Presentations

“Doing Business in Canada,” Invest in North America, September 2013
“Insolvency Meets Tax: Debt Forgiveness and Restructuring,” Commons Institute, March 2012
“International Taxation of Patent and Intellectual Property Licences,” European Patent Academy Seminar, May 2011
“Tax Avoidance vs. Enforcement: Who is Winning?” Miller Thomson Seminar, June 2010
“Tax Planning in Real Estate,” Canadian Institute of Chartered Accountants National Tax Conference 2010
“Current Income Tax Cases – The Supreme Court of Canada’s GAAR Decisions,” CICA National Tax Conference 2005
“Safe Income and Safe Income on Hand: An Update,” (with Greg C. Boehmer of Ernst & Young LLP) Ontario Tax Conference 2005
“Canadian Income Tax Residence for Individuals,” STEP Canada National Conference 2002
“Deductibility of Trips and Other Incentives for Independent Sales Contractors,” Direct Sellers Association Tax Seminar 2001
“Income Tax Characterization of e-Commerce Revenues,” (with Douglas Han) Insight 2000
“How to Obtain and Use Documents from the Canada Customs and Revenue Agency,” (with Robert Hayhoe) Ontario Certified General Accountants Public Practitioners Convention 2000
“Access to Revenue Canada Documents,” Insight 1999, “Tax Issues on Going Public” – Infonex 1995
“Recent Technical Interpretations and Administrative Developments,” Canadian Tax Foundation 1995 Ontario Tax Conference,
“Taxation Aspects of Real Estate Remedies,” Lexium 1994
“Recent Income Tax Cases,” Canadian Tax Foundation 1993 Ontario Tax Conference
“Income Tax Assessments – Objections and Appeals,” Canadian Institute 1992
“Starting U.S. Operations,” Canadian Tax Foundation 1991 Ontario Tax Conference.

Publications

Case Review: The TDL Group Co. v. The Queen, Taxes & Wealth Management, Thomson Reuters, May 2015, Issue 8-2, 2015
Canada’s Focus on International Tax, IFA Korea Journal, 2013
Federal Budget Review, 2013
Foreign Affiliate Dumping Transactions, International Tax Update, November 2012
Pertinent Loan or Indebtedness Regime, International Tax Update, November 2012
Thin Capitalization Regime, International Tax Update, November 2012
International Tax Update – November 2012, Miller Thomson, 2012
Upstream Loans and Other Indebtedness to Foreign Affiliates, Tax Notes, December 2011
Foreign Exchange Gains and Losses, Tax Notes, Spring 2005
New Draft Income Tax Legislation Respecting Non-Competition Covenants and Other Restrictive Covenants, Tax Notes, Summer 2004
Ontario Capital Tax – Is Inventory Financing Exempt?, Tax Notes, Summer 2004
Non-Resident Trust and Foreign Investment Entity Changes Postponed, Tax Notes, Winter 2002
Cross Border Intercompany Management and Administration Charges, Tax Notes, Summer 2002
Withholding Tax Exemption for Computer Software Royalties Broadened, Tax Notes, Spring 2002
Employee Stock Options, Tax Notes, Winter 2001
Tax Treaty Status Report, Tax Notes, Winter 2001
Non-Resident Trusts – New Draft Legislation, Tax Notes, Fall 2001
Employee Stock Options, Tax Notes, Spring 2001
Tax Planning for the Private Company Shareholder on Death, Tax Notes, Spring 2001
Non-Resident Trusts and Foreign Investment Entities, Tax Notes, Fall 2000
Thin Capitalization Rules Tightened, Tax Notes, Spring 2000