Paul Carenza Associé Chef du groupe de pratique national en droit fiscal

Associations professionnelles

• American Bar Association, section droit fiscal
• Association du Barreau canadien
• Fondation canadienne de fiscalité
• Association du Barreau de l'Ontario

Publications (articles, papers, presentations, etc.)

• "Non-Taxation of Employee Stock Option Benefits: A Justifiable Absurdity?" (2015) 62:4 Canadian Tax Journal 1079-1084
• “Incentive Compensation for Small and Medium-Sized Private Companies,” presented at the Ontario Tax Conference, 2012
• “Imperial Tobacco: Stock Option Plans and Cash-out Payments,” Taxation of Executive Compensation and Retirement, Volume 22, No. 5
• “Changes to the Taxation of Stock Options,” Canadian Payroll Reporter, December 2010
• “Say-on-Pay, Clawbacks and Canadian Income Tax,” Taxation of Executive Compensation and Retirement, Volume 21, No. 1
• “Update On ULC's - Rising From The Ashes?,” TaxnetPRO, December 2009
• “Directors' Liability for Taxes: The Importance of Being Diligent,” Corporate Liability, 2009
• “The ABCs of Cashless Exercise Methods,” CMA Magazine, October 2005
• “Avoidance Transaction is not a Dirty Word (or a Series of Dirty Words)!,” Taxation Law Section Newsletter, Vol. 14, No. 1, August 2003
• “Competent Authority Agreements?,” Canadian Tax Highlights, Vol. 10, No. 10, 2002
• “Fredette and Rousseau-Houle: Has CP Been Derailed?,” Taxation Law Section Newsletter, Vol. 12, No. 1, August 2001
• “GST Reg Ultra Vires?,” Canadian Tax Highlights, Vol. 8, No. 11, November 2000
• “Business Succession for the Entrepreneurial Client,” Institute of Chartered Accountants of British Columbia, July 2000

Selected presentations

• “13^th Taxation of Executive Compensation and Retirement Course,” Federated Press, Toronto, 2015
• “12^th Taxation of Executive Compensation and Retirement Course,” Federated Press, Toronto, 2014
• “11^th Taxation of Executive Compensation and Retirement Course,” Federated Press, Toronto, 2013
• “3^rd Understanding Canada-U.S. Taxation Course,” Federated Press, Toronto, 2013
• “Incentive Compensation for Small and Medium-Sized Private Companies,” Ontario Tax Conference, Canadian Tax Foundation, Toronto, 2012
• “10^th Taxation of Executive Compensation and Retirement Course,” Federated Press, Toronto, 2012
• “2^nd Understanding Canada-U.S. Taxation Course,” Federated Press, Toronto, 2012
• “4^th International Joint Ventures Course,” Federated Press, Toronto, 2011
• “9^th Taxation of Executive Compensation and Retirement Course,” Federated Press, Toronto, 2011
• “Understanding Canada-U.S. Taxation Course,” Federated Press, Toronto, 2011
• “8^th Taxation of Executive Compensation and Retirement Course,” Federated Press, Toronto, 2010
• “4^th Taxation of Inbound Investment Course,” Federated Press, Toronto, 2010