Graham has an active tax and corporate practice.
His tax practice encompasses both dispute resolution, including representing clients with respect to income tax, sales tax, excise tax and other tax positions, audits and assessments, as well as tax planning, including providing advice with respect to reorganizations and implementation of structures.
His corporate practice encompasses M&A and private equity transactions, including representing established clients in acquisitions from due diligence to closing and advising start-up from formation to operations, investments and exits.
Examples of Graham’s work include the following:
- Represented a financial institution in respect of a significant reassessment of withholding tax related to the characterization of several cross-border transfers made over the course of several years.
- Advised a group of high-net-worth private clients from multi-million-dollar reassessments related to an estate refreeze transaction.
- Representing various small-to-medium sized enterprises and their shareholders with respect to specific matters including business losses, shareholder benefits, expense claims, deemed dispositions, tax credit availability, etc.
- Successfully defending the directors of a Canadian chemical testing company from directors’ liability related to substantial unpaid payroll and excise tax remittances.
- Successfully brought several applications to the Canada Revenue Agency and relevant Courts for taxpayer relief from deemed dispositions, penalty taxes and other matters in the context of late and amended elections and other filings.
- Advising and representing charities and non-profit organizations with regard to maintaining tax-preferred status, donations, etc.
Tax Planning / Reorganizations
- Acted for a global corporate group in respect of the reorganization of its international corporate structure in connection with the closing of a substantial investment by a pension fund.
- Advised various small-to-medium sized enterprises in reorganizing their corporate structures including implementing family trusts, creating investment holding companies, effecting business combinations and divisions, and other matters.
- Represented a Canadian real estate investment group in designing and implementing a corporate structure and providing on-going taxation and corporate governance advice.
- Represented a TSX-V listed company in connection with its acquisition of a New Brunswick-based cryptocurrency mining facility.
- Represented several public and private corporations with respect to various acquisition and sale transactions.
- Advised a Canadian real estate investment group in bringing in several million dollars in for several projects involving investment and development.
- Acting as agent to national and international law firms and corporation with respect to the laws of Atlantic Canada.
Graham contributes to his profession and community and has sat on the board of directors for non-profit organizations, as a Law Society of New Brunswick committee member and acts as a mentor to current and prospective law students through the JD Bridges Foundation, the Osgoode Mentor Program and the St. Francis Xavier University XConnects Program.