About


Jonathan N. Garbutt
Barrister & Solicitor (Ont.), Attorney & Counsellor-at-law (NY)

Practice Restricted to Canadian Income Tax, Trusts and Estates Law

Tax lawyer

Practice Description

As a tax lawyer, I practice Canadian income tax law, including matters of general tax planning; global corporate tax minimization, tax advice for M&A, international private investment and tax controversy & litigation. I also have experience with international transfer pricing matters. I also practice Canadian trusts and estates law.

While working at one of the largest law firms in the world as a tax lawyer, I developed a practice in international private banking, specifically advising global high net-worth individuals, families, family offices, financial institutions and trust companies with respect to their interactions with the Canadian tax system. I have advised with regard to all aspects of non-resident trusts settled by, or for the benefit of, Canadian residents, as well as the tax-efficient immigration and emigration for high net worth individuals into and out of Canada. I have also advised in respect of investments by high-net worth Canadian residents off-shore, including private placement insurance contracts, and on the structuring of such investments and transactions for financial institutions. I regularly speak on these issues at various private banking events both in Canada and around the world.

Prior to practicing tax law, I was an economist at the Canadian Electricity Association and prior to that I was an economist with Nakamae International Economic Research in Tokyo, Japan. Over the years I have volunteered with several organizations, including acting as Treasurer of the Tokyo Canadian Club. While at the Faculty of Law of the University of Toronto, I was Treasurer of the Grand Moot, a supervisor at the Enterprise Legal Services Pro Bono Clinic and an Articles Editor for the Law Review. I articled and practiced tax law with a major global law firm in Toronto where I was also a member of the Toronto office’s pro bono committee and the firm’s North American Pro Bono Leadership Council.

 

Professional Affiliations

Canadian/Ontario Bar Association Tax and Estates sections New York State Bar Association Tax, Trusts & Estates and International Lawyer sections

 

Education & Bar Admittance

I am admitted to practice law in the Canadian Province of Ontario and in New York State. I graduated from the University of Toronto Faculty of Law. I have a Bachelor of Arts from Universitï Laval (Quebec City), and a Masters Degree in International Political Economy from the Graduate School of International Political Economy at Tsukuba University in Japan.