David P. Stevens

David Stevens is a partner in the business law department in the Gowling WLG Toronto office. He is a tax lawyer whose practice focuses on corporate and international tax planning, personal and private company tax planning, trust taxation, charities and not-for-profits, and mining.

David's clients include high net worth individuals and their families, registered charities, not-for-profit organizations, and trust companies.

David advises these clients on business succession planning, estate planning and estate administration, family trusts, reorganizations and mergers, offshore planning, private foundations, charities compliance, and outbound and inbound international tax planning.

David is also the co-leader of the firm's Charities and Not-for-Profit Organizations Group and advises tax-exempt organizations, as well as donors, on matters pertaining to tax law.

Associations professionnelles

  • American Bar Association
  • Canadian Bar Association
  • Canadian Tax Foundation
  • International Academy of Trust and Estates Lawyers
  • International Fiscal Association
  • Law Society of Upper Canada

David has appeared on panels and lectured to many organizations. His most recent presentations include:

  • "Personal and Tax Planning Upon Entering a Jurisdiction" - 18th Annual International Trust & Tax Planning Summit (Coral Gables, Florida, U.S.A.) (October 30 - November 1, 2006)
  • "Building the Foundation for a Harmonious Society: A Canada-China Collaborative Study on the Legislation of China Charity Enhancement Law" - International Symposium on Charity Development, (UBC) (July 5-7, 2006)
  • "Update on Vicarious Liability in the Charity Sector" - CBA 4th National Symposium on Charity Law, (May 11, 2006)
  • "Charity Law Update" - LSUC Six-Minute Estates Lawyer (March 22, 2006)
  • "The Liability of Trustees under Trust Law" - Canadian Institute's Income Trusts 5th National Summit (January 23-24, 2006)
  • "The Mysteries of the New Disbursement Quota Rules Revealed" - OBA Charity and Not-for-Profit Section (September 22, 2005)
  • "Advancing Religion: A Commentary on the Law's Approach to understanding religion as a Charitable Good" - Third National Symposium on Charity Law (CBA) (May 6, 2005)
  • "Current Developments in Charity Law: Proposed Amendments to Income Tax Act, changes in CRA administrative policy, case law and other legislative developments", LSUC Six-Minute Lawyer Conference (February 8, 2005).

David has also written papers and articles for various publications. To date, his list of publications includes:

  • "Vicarious Liability in the Charity Sector" - Canadian Business Law Journal (2005)
  • "Update on Charity Taxation" - Canadian Tax Foundation Annual Conference Report (2001)
  • "Knowing Assistance and Knowing Receipt in the Supreme Court of Canada" - Banking and Finance Law Review (1999)
  • "What's Wrong with Restitution" - Alberta Law Review (1999)
  • "The Trust" - Chris Gray, ed., The Philosophy of Law: An Encyclopedia (1999)
  • "The Regulation of Takeovers and the Idea of the Corporation" - Meredith Memorial Lectures (1994/95)
  • "The Canada - U.S. Free Trade Agreement, Part I & II" - Revue de Droit des Affaires Internationales (1989).