Marie-Claire Dy LL.B., B.A. (Hons.), Partner

Marie-Claire is a Partner in Fraser Milner Casgrain’s Tax Group. She advises clients on corporate income tax and commodity tax matters with a focus on mergers and acquisitions, corporate and partnership reorganizations, and Canadian tax issues relating to international and cross-border transactions. Her clients range from small business owners to multinational corporations.

Marie-Claire's practice also encompasses personal income tax planning for Canadian and foreign clients, including estate freezes, the establishment, operation and reorganization of estate planning structures, and business and wealth succession planning.

Marie-Claire has experience with domestic and foreign trusts. The preparation and implementation of her tax and estate plans for individuals, families and businesses often involve the use of trusts.

She also assists clients with tax compliance and resolving disputes at the audit and appeals levels within the Canada Revenue Agency and the British Columbia Ministry of Small Business and Revenue.

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Marie-Claire advises clients and works with the firm’s Tax Group on tax planning, tax documentation and tax litigation. Marie-Claire also advises clients on trust and estate matters, and corporate/commercial transactions.
Publications
"Principles of Res Judicata Upheld", CCH Tax Topics, September 18, 2008
"Oh Say Can you (LL)C? A Case Comment on Boliden Westmin Ltd. v. British Columbia", CCH Tax Topics, May 17, 2007, co-authored with Lori A. MathisonJoel A. Nitikman and Gordon S. Funt
"Expanding GAAR to Tax Treaties? Or Not", CCH Tax Topics, October 19, 2006, co-authored with Joel A. Nitikman
"Is Status-One Still Applicable?" CCH Canadian Tax Objection and Appeal Procedures, November 2005
Prior Speaking Engagements
Presenter, "Dividends: From a Legal and Accounting Perspective", Canadian Tax Foundation, March 22, 2011
Presenter, "Tax Refresher", Certified General Accountants Association of British Columbia Seminar, November 17, 2008
Presenter, "Tax Update 2008 Fresh Ideas and New Snags", Video Tax News Inc., October 7, 2008
Presenter, "Tax Update 2007 Fresh Ideas and New Snags", Video Tax News Inc., November 21, 2007
Co-Presenter with Lori A. Mathison, "Estates Trusts and Succession Planning", Certified General Accountants Association of British Columbia Seminar, November 21, 2005
Co-Presenter with Lori A. Mathison, "Estates Trusts and Succession Planning", Certified General Accountants Association of British Columbia Seminar, November 7, 2005
Contact Information
Vancouver
+1 604 443 7106
marie-claire.dy@fmc-law.com
Year of Call
2003 (British Columbia)
Education
University of British Columbia, LL.B., 2002
CICA In-Depth GST Course, 2010
CICA In-Depth Tax Course (Parts I, II, III), 2009
CBA Tax Law for Lawyers, 2005
McGill University, B.A. (Hons.), 1999
Languages Spoken
English