University of Calgary

Catherine Anne Brown

  • Professor

Bar admissions

Member of the Ontario and Alberta Bars

Biography

Professor Brown joined the Faculty of Law in 1981. She has been a Visiting Professor at the Faculty of Law, University of Toronto 1985, the Institute of Southeast Asian Studies (Singapore)(1985), a Fulbright Fellow and Visiting Professor at Stanford University, 1994/95, Scholar in Residence at McGeorge School of Law, University of the Pacific 1994/1995, the Distinguished Visiting Professor of Law at Whittier Law School in 2003, and a Visiting Professor at UCLA in 2008. She has taught in the area of Taxation throughout the bulk of her career, including Corporate Tax, Taxation & Estate Planning, and International Tax. She has also taught Business Associations and in the International Trade Law area, and was responsible for the Business Clinical program until 2014.

Teaching 2017-2018

Law 527: Basic Tax Law
Law 619: Estate Planning
Law 631: International Tax Law
Law 697: Corporate Tax

Research/Scholarly Activities

Catherine's current research interests are in the areas of estate planning, international taxation, and international trade law. She has travelled and written extensively in pursuit of these interests. Her current research explores the interaction of tax and trade agreements in regulating tax discrimination. Her most recent book, "Tax Discrimination and Trade in Services," was released by Springer in Spring 2017. In November 2017, Catherine received the Lifetime Achievement Award from the Canadian Tax Foundation. She was the recipient of the Canadian Tax Foundation Distinguished Writing Award in 2014, the Law Society of Alberta/Canadian Bar Association Alberta Award for Distinguished Service in Legal Scholarship in 2011, and the Widdifield Award in 2006 and 2012 for her writing in the Estate Planning area. In 2012 she was inducted into the International Academy of Estate and Trust Law.

Graduate Students

Thesis-based LLM: Andrea Ryer

Selected Publications and Presentations

Books

  • Non-Discrimination and Trade in Services: The Role of Tax Treaties (Singapore: Springer, 2017).
  • Taxation and Estate Planning, Student Edition (Toronto: Carswell, 2016).
  • Taxation and Estate Planning, 15th ed (Toronto: Carswell, 2015); Special Release, 14th ed (2014); Update, 14th ed (2012); 13th ed (2011); 12th ed (2010); 11th ed (2009); 10th ed (2008); 9th ed (2007); 8th ed (2005); 7th ed (2005); 6th ed (2003); 5th ed (2002); Special Release (2000); 4th ed (1996); 3rd ed (1992); 2nd ed (1984) (with Maurice C Cullity).
  • Student Edition of the Income Tax Act 2017, 7th ed (Toronto: Carswell: 2017, 2016 and 2015) (with Arthur Cockfield and Martha O’Brien).
  • Tax Aspects of the Transfer of Technology: The Asia-Pacific Rim (Toronto: Canadian Tax Foundation, 1990) 455 pp.
  • Women, the Law and the Economy (Toronto: Butterworths, 1985) 400 pp (with E Diane Pask and Kathleen E Mahoney).

Chapters in Books

  • “Taxation of Intermediaries and the Relevance of Income Tax to Other Areas of Law” in T Edgar, A Cockfield and M O’Brien, eds, Materials on Canadian Income Tax, 15th ed (Toronto: Carswell, 2015) (with Chris Sprysak).
  • “Taxation of Trusts in Canada” in Catherine Brown, TJ Lyons & B Kosters, eds, Taxation of Trusts, 7th ed (Amsterdam: International Bureau of Fiscal Documentation [IBFD], 2014) 1:1, 1:125; 6th ed (2013); 5th ed (2012); 4th ed (2011), 3rd ed (2010); 2nd ed (2009).
  • “Revisiting the Carter Commission's International Tax Work" (with Cockfield) in Kim Brooks, ed, The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later (Toronto: Carswell, 2013) ch 7 at 233-259.

Refereed Journal Articles

  • “Taxation and the Cross Border Trade in Services: Rethinking Non-Discrimination Obligations” 21 Florida Tax Review [forthcoming in Spring 2018].
  • “Spousal Trusts: Some Recurring and Perplexing Issues in Planning For and Administering a Spouse or Common-Law Partner Trust” (2014) 34:1 Estates Trusts & Pensions Journal.
  • "Rectification of Tax Mistakes Versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law" (2013) 61:3 Canadian Tax Journal 563-598 (Winner of Distinguished Writing Award) (with Arthur J Cockfield).

Professional Service

In February 2018, Catherine was appointed to the NAFTA Chapter 19 (Trade Remedies) roster, part of the NAFTA Secretariat. The NAFTA Secretariat is a unique organization established pursuant to Article 2002 of the North American Free Trade Agreement (NAFTA), and is responsible for the administration of the dispute settlement provisions of the North American Free Trade Agreement.

In October 2016, Catherine was appointed to the Public Policy Committee on Society of Trust and Estate Practitioners (STEP Canada).

In May 2016, Catherine was appointed to the Offshore Compliance Advisory Committee by the federal Minister of National Revenue. The committee advises the Minister and the Canada Revenue Agency on current and future administrative strategies to deal with tax non-compliance.

Catherine currently serves as a member of the Board of Directors of the Legal Education Society of Alberta (LESA).

In 1999, Catherine was appointed to the Indicative List for Canada to the Dispute Resolution Body of the World Trade Organization and to the International Tax Advisory Committee by the Canada Customs & Revenue Agency. She served as a Governor of the Canadian Tax Foundation (2005-2008) and is a frequent speaker to professional forums on tax and related issues including the Canadian Tax Foundation, Canadian Bar Association, Society of Trust and Estate Planners, and the International Fiscal Association.

Photograph of Catherine Anne Brown
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