Lawyer Profile Detail
University of Victoria
British Columbia, 2015
Jeremy Ho is an associate in our Tax Group in Vancouver. He maintains a general income tax practice, with a particular focus on advising on the tax-related aspects of mergers and acquisitions, financings and corporate reorganizations.
Jeremy received his BSc in Biochemistry from the University of British Columbia in 2009 and his JD from the University of Victoria in 2012. He was called to the Alberta bar in 2013 and the British Columbia bar in 2015.
Jeremy’s professional memberships include the Law Society of British Columbia, the Canadian Bar Association and the Canadian Tax Foundation.
Recent publications include:
- "1245989 Alberta Ltd.: Tax Court Applies GAAR to PUC Averaging Transaction,” (May 11, 2017) 2357 Tax Topics (CCH)
- “Section 231.2 Requirements Issued to Lawyers Held Unconstitutional: Chambre Des Notaries Du Quebéc and Thompson,” (August 18, 2016) 2319 Tax Topics (CCH)
- "Proposed Relieving Measure for Regulation 102 Withholdings By Non-Resident Employers," (July 6, 2015) McCarthy Tétrault International Tax Newsletter (Taxnet Pro’s Corporate Tax Centre)
- "Tax Court Finds Insurer Ineligible for Bump in Cost Base Under Subsection 138(11.3) – The Standard Life Assurance Company v. The Queen, 2015 DTC 1113 (Tax Court of Canada)," (August 27, 2015) 2268 Tax Topics (CCH – Focus on Current Cases)
- "Tax Court Finds Foreign Exchange Gain from the Termination of Swaps To Be a Capital Gain – George Weston Limited v. The Queen, 2015 DTC 1079 (Tax Court of Canada)," (June 25, 2015) 2259 Tax Topics (CCH – Focus on Current Cases)
- "Tax Court Finds Self-Directed RRSP Plan Trustee To Be a Purchaser Subject to Section 116 Obligations – Olympia Trust Company v. The Queen, 2015 DTC 1044 (Tax Court of Canada)," (May 28, 2015) 2255 Tax Topics (CCH – Focus on Current Cases)
- "Tax Court Finds Day-to-Day Operational Control Over Business Gives Rise to De Facto Control – McGillivray Restaurant Ltd. v. The Queen, 2015 DTC 1030 (Tax Court of Canada)," (March 26, 2015) 2246 Tax Topics (CCH – Focus on Current Cases)
- “Mens Rea To Convict for the Offence of Making False or Deceptive Statements on a Tax Return Is Not the Same Mens Rea Required To Convict for Tax Evasion – R. v. Randhawa, 2014 DTC 5111 (Provincial Court of Alberta),” (January 29, 2015) 2238 Tax Topics (CCH – Focus on Current Cases)
Transactions & Cases
Jamieson Wellness Inc. completes C$300M Initial Public Offering
Enbridge Inc. Transfers Canadian Liquid Pipelines Business and Renewable Energy Assets to Enbridge Income Fund for C$30.4 billion
Direct Energy sells its Ontario home and small commerical services business to Enercare for C$550 million