Lawyer Profile
Todd A. Miller
Toronto, Ontario
Overview
Todd Miller practises tax law with an emphasis on domestic and cross-border financing transactions (public and private), transfer pricing and international tax treaty matters, securities offerings, and mergers and acquisitions. He also provides counsel on reorganizations and business divestitures, and representation before the Tax Court of Canada.
With a broad scope of expertise, Todd provides advice on matters relating to private equity investments, joint venture / partnership agreements, estate planning and employee compensation. Assisting clients in a range of sectors including banking and manufacturing, he also provides advice on the taxation of charities and other non-profit organizations.
Todd is a regular author and speaker on a variety of tax matters such as cross-border business acquisition strategies, outbound planning for Canadian multinationals and partnership planning opportunities. He is a member of the Canadian Tax Foundation and the Canadian branch of the International Fiscal Association and a national leader of McMillan’s Tax Group.
Budget 2024 will expand the circumstances under which relief may be granted from withholdings on payments made to non-residents that render services in Canada.
Consistent with the Federal Government’s (the “Government”) prior statements in Budget 2022, Budget 2023 proposes amendments to the Income Tax Act (Canada)
Budget 2021 proposes to significantly expand the mandatory disclosure rules contained in the Income Tax Act.
Budget 2018 introduced measures to limit the tax deferral advantages perceived to be afforded to private company investment income.
Budget 2015 proposes to increase the TFSA annual contribution limit from January 1, 2015. The TFSA annual contribution limit will no longer be indexed to inflation.
Practice Areas
Bar Information
Called to the bar: 1995 (ON)