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EMAIL:                               ipryor@pryortaxlaw.com

PHONE:                            613.765.5900
OTTAWA DIRECT:            613.765.5954
TORONTO DIRECT:        416.498.5272

 

Ian Pryor

Ian has spent more time involved in tax than he cares to admit. Having grown up the son of an accountant and focusing on accounting in his first undergraduate degree, going to law school seemed to be a nice change of pace. However, after completing his articles at a large Ottawa law firm, he found his way back to the tax world when he was hired back as an associate in the tax group. Ian founded Pryor Tax Law in 2014, after spending several years working at our affiliated tax specialist accounting firm, Cadesky Tax.  

Ian’s primary areas of expertise are planning for owner-managers of private corporations, high net-worth individuals, and clients with international tax issues. His practice includes personal tax and estate planning, corporate tax planning and implementation, trust planning and preparation, and structuring the purchase and sale of businesses.  

Ian is regularly sought out to speak at professional seminars and conferences. He has authored and co-authored several tax publications.  

Professional Status

  • Lawyer, Pryor Tax Law

  • Tax Technical Committee, STEP National

  • Programming Committee, STEP Canada, Ottawa Branch

  • Dream Weavers Task Force, Children's Hospital of Eastern Ontario (CHEO) Foundation

Memberships

  • International Tax Specialist Group (ITSG)

  • Tax Specialist Group (TSG)

  • Canadian Tax Foundation

  • STEP Canada (Society of Trust and Estate Practitioners)

  • Law Society of Ontario

Academic Background

  • TEP – Qualified Practitioner Graduate, 2013

  • CPA Specialized Tax Course: Foundations in International Tax, 2013

  • CICA Specialized Tax Course: Corporate Reorganizations, 2012

  • CICA In-Depth Tax Course, 2011

  • CBA In-Depth Tax Law for Lawyers, 2008

  • Ontario Bar Admissions, 2007

  • LL.B. – University of Ottawa, 2006

  • B.A., Law – Carleton University, 2003

  • Hon. B.Comm. – Carleton University, 2002

Recent Publications

  • Taxation of Trusts and Estates (Thomson Reuters), A Practitioner's Guide 2019

  • Trust Tax Return Guide (Thomson Reuters), 2019 Edition

  • Taxation of Trusts and Estates (Thomson Reuters), A Practitioner's Guide 2018

  • Trust Tax Return Guide (Thomson Reuters), 2018 Edition

  • "Department of Finance Proposals Will Have Monumental Impact on Trust and Estate Planning", STEP Inside, October 2017, Volume 16 No.3

  • Taxation of Trusts and Estates (Thomson Reuters), A Practitioner's Guide 2017

  • Trust Tax Return Guide (Thomson Reuters), 2017 Edition

  • “Crossing the 49th”, STEP Journal, May 2016, Volume 24

  • Taxation of Trusts and Estates (Carswell), A Practitioner's Guide 2016

  • Trust Tax Return Guide (Thomson Reuters), 2016 Edition

  • Taxation of Trusts and Estates (Carswell), A Practitioner's Guide 2015

  • Trust Tax Return Guide (Thomson Reuters), 2015 Edition

  • “Adding to the List…”, STEP Canada, Capital Accounts (Ottawa Branch Newsletter, 2nd Edition, December 2014)

  • “FCA To Rule on Post Mortem Pipeline Planning”, First published by the Canadian Tax Foundation in (2012) 2:3 Canadian Tax Focus

  • “FCA Upholds Sommerer re Subsection 75(2) and FMV Sales”, First published by the Canadian Tax Foundation in (2012) 2:3 Canadian Tax Focus

Recent Speaking Engagements

  • 2018 Ottawa Estate Planning Council - New Passive Investment Rules

  • 2018 CCLA Solicitors Conference - Budget Changes

  • 2018 STEP Ottawa - Budget Update: Private Company Taxation

  • 2017 Senate of Canada, National Finance Committee - Study of proposed changes to the Income Tax Act respecting the taxation of private corporations

  • 2017 STEP National Conference - New Rules Regarding the Small Business Deduction

  • 2017 CCLA Solicitors Conference - Important Changes to the Principal Residence Exemption

  • 2017 STEP Ottawa - Recent Changes to Access the Small Business Deduction and 55(2)

  • 2017 Tax Specialist Group - Traps in claiming the principal residence exemption

  • 2016 International Tax Specialist Group - E-Commerce

  • 2016 STEP Ottawa - Canadian Trusts with U.S. Beneficiaries

  • 2016 Tax Specialist Group - Amendments to 55(2)...What do they mean?

  • 2015 Tax Specialist Group - Structures for Professional Corporations

  • 2014 Tax Specialist Group - Technical Interpretations of Interest

  • 2013 CPA Canada, Etobicoke - Recent Changes to Foreign Reporting

 

EMAIL:              sdesmarais@pryortaxlaw.com

PHONE:                        613.765.5900
DIRECT:                       613.714.0740

Sébastien Desmarais

Sébastien's practice focuses on tax and estate planning. His areas of expertise include personal tax and estate planning, family business succession planning, corporate reorganizations, Wills and trusts, powers of attorney, farm succession, ODSP and planning for the disabled person, Henson trusts and RDSPs, guardianship applications, probate, intestate succession and estate administration. 

In addition to tax planning, Sébastien assists individuals and businesses in resolving their tax related issues and disputes with the Canada Revenue Agency (CRA), including filing voluntary disclosures and appeals.

Sébastien is bilingual and practices in both French and English. He frequently speaks at seminars on a variety of topics including estates, trusts, corporate and tax matters. He has appeared on radio and television discussing legal issues and before the Senate Committee on Banking, Trade and Commerce regarding the RDSP. Sébastien is a tutor for the Law Society of Upper Canada for the Estate Practice section.

Professional Status

  • Lawyer, Pryor Tax Law

  • Adjunct Professor – Fiscalité des sociétés (Corporate Taxation),
    University of Ottawa – Faculty of Law

  • Director, Ottawa Estate Planning Council

Memberships

  • Canadian Tax Foundation

  • STEP Canada (Society of Trust and Estate Practitioners)

  • Law Society of Ontario

  • County of Carleton Law Association

  • Ottawa Estate Planning Council

Academic Background

  • TEP – Experienced Practitioner, 2016

  • CICA In-Depth Tax Course, 2017

  • Ontario Bar Admission, 2007

  • LL.L. – University of Ottawa, 2007

  • LL.B. – University of Ottawa, 2005

  • J.D. – Michigan State University, College of Law, 2005

  • B.A., Political Science / History – University of Ottawa, 2001

Recent Publications

  • “Cross-Border Successions within the European States & Estate Planning for Canadians”, STEP Canada, Capital Accounts (Ottawa Branch Newsletter, September 2015 – Vol.2 No.1); Atlantic Branch Newsletter, Fall/Winter 2015; Connection (Toronto Branch Newsletter, February 2016 – Vol.3 No.5)

Recent Speaking Engagements

  • 2017 STEP National Conference - Revisiting the Attribution Rules

  • 2017 CCLA Solicitors Conference - Implications of having a foreign trustee and/or beneficiary

  • 2017 STEP Ottawa - Planning for Multi-Jurisdictional Estates

  • 2016 Ottawa Estate Planning Council - Estate Litigation, Avoid It At All Costs

  • 2016 University of Ottawa - Estate Planning and the Virtues of having a Will

  • 2015 University of Ottawa, Faculty of Law - Taxation On Death

  • 2014 Senate of Canada, Committee on Banking, Trade and Commerce - Issues associated with establishing RDSP's and legal representation

 

EMAIL:              jpryor@pryortaxlaw.com

PHONE:                        613.765.5900

Jane Pryor

Jane is a corporate lawyer who started her career in an Ottawa corporate boutique law firm focusing on corporate securities work, such as mergers and acquisitions, corporate finance and corporate commercial matters for both private and public companies.  

With Pryor Tax Law, Jane works with our corporate clients, focusing on shareholder agreements.  

Professional Status

  • Lawyer, Pryor Tax Law

Memberships

  • Law Society of Ontario

Academic Background

  • Ontario Bar Admissions, 2007

  • LL.B. – University of Ottawa, 2006

  • B.A. Honours – Carleton University, 2003