Disponible en anglais seulement.

Daniel Downie is an associate in McCarthy Tétrault’s National Tax Group based in Calgary. He maintains a diverse tax practice encompassing all areas of domestic and international income tax.

Daniel’s practice focuses on corporate tax planning, mergers and acquisitions, reorganizations, corporate finance, and matters dealing with the taxation of trusts and partnerships. Daniel has worked with businesses of all sizes in a variety of sectors including the energy, mining, oil and gas, technology and private equity sectors.

Daniel also has experience assisting clients with high-stakes tax disputes at the audit and objection stages as well as those in litigation before the courts, including matters dealing with the general anti-avoidance rule, transfer pricing, and resource taxation.

Alongside his practice, Daniel is the Chair of the Executive Committee of the CBA Alberta Taxation Law (South) Section and is a member of the Canadian Tax Foundation – Young Practitioners’ Steering Committee (Calgary). He is also a member of the Law Society of Alberta, the Canadian Bar Association, the Canadian Petroleum Tax Society and the International Fiscal Association.

Daniel was called to the Alberta Bar in 2020. Daniel earned his Juris Doctor (with distinction) from the University of Alberta in 2019, where he received various awards for his academic standing and contributions to the community. He has also completed Years 1 and 2 of CPA Canada’s In-Depth Tax Program. Prior to joining McCarthy Tétrault, Daniel practiced as a tax lawyer in the Calgary office of a large national law firm.

Publications & Speaking Engagements

• “Pinnacle International: Reasonableness under Section 103”, Canadian Tax Focus 14:1 (February 2024) (co-author)
• Guest Lecturer, Basic Tax, Thompson Rivers University Faculty of Law (November 2022)
• “Select Tax Issues in Cryptocurrency Transactions”, Canadian Bar Association (Alberta), Taxation Section Presentation, November 2022
• “Legislative Update: Draft Tax Proposals”, Canadian Bar Association (Alberta), Taxation Section Presentation, March 2022
• “TCC on Retrospective Modification of Tax Positions for Loss Years”, Canadian Tax Focus 11:1 (February 2021) (co-author)
• “Nil Assessments Are Not a “Nothing””, Tax Litigation (Federated Press), XXIII(3):8-11 (2020) (co-author)