Background

Natasha Miklaucic is a Partner in our Toronto office. Natasha was admitted to the Ontario Bar in 1998 and graduated from Queen's University Law School in 1996. Prior to law school, Natasha obtained an Honours Bachelor of Commerce degree from Queen's University in 1990 and following graduation, worked as a consultant with an international consulting firm with a focus on corporate strategy and technology matters.

Areas of Practice

• Natasha practices exclusively in the tax area and her practice includes structuring private and public company reorganizations, cross-border and domestic mergers and acquisitions, international tax planning including cross-border and international structuring, in-bound tax planning for non-resident corporations establishing or carrying on business in Canada and their employees working in Canada, non-resident trust (NRT) advice, wealth management, personal and estate tax planning, tax assessment disputes, tax litigation, and voluntary disclosures.

Professional Experience

• Advising corporate clients on income tax issues arising on acquisitions, mergers, reorganizations, financings, wind-ups and amalgamations for domestic and international corporations, partnerships and trusts.
• Structuring and implementing tax effective plans for corporations, partnerships, trusts and individuals both domestically and internationally.
• Providing advice to both resident and non-resident, private equity and other commercial funds, individuals and corporations on the application of the non-resident trust (NRT) and offshore investment fund rules.
• Advising corporations with respect to cross-border and international employee issues.
• Structuring Canadian projects for non-residents in a tax efficient manner.
• Providing tax advice to non-residents (both individuals and corporations) establishing or investing in business activities and properties in Canada.
• Providing offshore insurance and trust planning for individuals and corporations.
• Advising high net worth individual clients with respect to inter-generational wealth and estate planning.
• Representing clients in tax disputes with the Canada Revenue Agency and the Ministry of Revenue (Ontario), including filing Objections and Appeals on behalf of clients and appearing at the Tax Court of Canada, Ontario Superior Court of Justice and the Federal Court of Appeal on income tax, GST, PST, land transfer tax, capital tax, CPP and EI matters
• Voluntary Disclosures on a no-names basis as well as on a full disclosure basis.

Professional and Community Activities

• Ontario Bar Association
• American Bar Association
• Law Society of Upper Canada
• Canadian Tax Foundation
• Society of Trust and Estate Practitioners (STEP)
• Toronto Board of Trade

Publications

• “Tax Considerations for Employment Related Settlements – When Will Payments be Considered Non-Taxable?”, BLG Labour and Employment Bulletin
• “Budgeting for a Surplus May be Dangerous”, BLG – Not-For-Profit Law Update – Spring 2010, pp.1-5.
• “Budget 2010 Stock Option Changes May Necessitate Action by Issuers”, BLG – Tax Law Bulletin, May 2010 (Natasha Miklaucic and Eva Krasa)
• “Chapter 2 - The Non-Resident Trust and Foreign Investment Entity Rules”, The Capital Guide to Canada's Hedge Fund Potential, 2nd Edition, ISI publications (Chapter done by Craig Webster and Natasha Miklaucic)
• “Non-Resident Investments in Canada : Compliance Improvements?”, CCH International Tax Journal, Report #46, June 2009, pp.6-9.
• “FIE Rules”, STEP Journal, April 2009.
• “Canadian Tax on Non-Resident Trusts”, STEP Journal, Volume 17 Issue 1, January 2009, pp. 45-49.
• “The Application of the FIE Rules to Non-Resident Commercial Investment Funds”, Ontario bar Association – Taxation Law, Volume 19, No. 1 November 2008.
• “Canada 's NRT Rules May Catch Foreign Commercial Trusts with Canadian Investors”, Ontario Bar Association – Taxation Law Journal, Volume 18, No. 3, July 2008.
• “Meaning of ‘Full Voting Rights' Under Part IV”, OBA Taxation Law, Volume 17, No. 2, February 2007, pp.36-38.