Earl l. Miller LL.B., B.Comm., Counsel
Earl's practice is focused on corporate tax law and related areas. He acts for issuers and underwriters with respect to acquisitions, amalgamations, cross-border and domestic financing and mergers, structuring private and public corporate reorganization, financial market instruments, international tax planning, limited partnerships and joint ventures, public offerings of debt and equity, research and development incentives and tax shelters.

Earl also has expertise in the tax issues associated with succession to family business and personal tax planning. He has appeared in the Tax Court of Canada and the Federal Court of Appeal.
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Publications
The Canadian Tax Foundation
The Law Society of Upper Canada
The Canadian Bar Association
Tax editor of the Business Sales and Acquisitions Digest
Canadian Tax Journal
CA Magazine
Teaching Roles
Bar Admission Course in Taxation
Tax Courses for the Canadian Bar Association
Canadian Tax Foundation
Prior Speaking Engagements
Presenter, "Preparing Documents and Correcting Mistakes in Tax Transactions", Continuing Professional Development Bootcamp, Toronto, November 30, 2011
Presenter, FMC's Tax Group "Spring Tax Update Webinar", May 14, 2008
Co-Presenter, "Personal and Corporate Income Tax Update", CCH Tax Webinar Series, Toronto, December 4, 2007
Presenter, “Eligible Dividends: Tips and Traps” at the FMC Seminar, Fall Tax Update, Toronto, November, 2007
Presented on “Succession Planning” at the Tax Planning of the Wealthy Family Conference, September 17 and 18, 2007
Contact Information
Toronto
+1 416 863 4668
earl.miller@fmc-law.com
Year of Call
1972 (Ontario)
Education
University of Toronto, LL.B., 1970
University of Toronto, B.Comm, 1967
Languages Spoken
English