Mike Dolson

H. Michael Dolson

Edmonton Office - Partner Work+1 (780) 643-3078

Areas of Practice

International Tax Planning
Corporate Tax Planning
Commodity Tax

Mike practices in all areas of taxation law with an emphasis on corporate and international tax planning. Mike has advised on transactions ranging from reorganizations of owner-manager businesses to billion-dollar public corporation divestures. He has also provided opinions on a wide range of income tax and GST matters, including topics relating to cross-border structures, insurance arrangements, not-for-profit organizations, charities and municipalities.

Mike joined Felesky Flynn LLP as an articling student in 2009 upon completing his Bachelor of Laws Degree (with distinction) at the University of Western Ontario, where he received the Osler, Hoskin & Harcourt LLP award in Tax Law, the Goodmans LLP Award in Taxation, the James G. McKee Taxation Award, the Insolvency Institute of Canada Bruce Leonard Prize in Insolvency Studies and the Law Society of Upper Canada Prize for academic standing. He has also completed his Master of Laws degree in United States taxation from New York University.

Mike is an avid writer, and has presented for organizations including the Canadian Tax Foundation, the Canadian Bar Association, the International Fiscal Association, and Athabasca University. He may also be the least physically gifted person to have ever presented to the Alberta Dance Educators Association. In his free time, Mike is a sessional lecturer in corporate taxation at the University of Alberta, Faculty of Law.

Professional History

Called to the Alberta bar, 2010
Joined Felesky Flynn LLP, 2009

Educational History

Master of Laws (LL.M) (in Taxation – Executive Program), New York University, 2014
Bachelor of Laws (LL.B) (with distinction) (Area of Concentration: Taxation), University of Western Ontario, 2009
CICA In-Depth Tax Course (Parts I, II and III)

Memberships and Associations

Member, Canadian Bar Association
Member, Canadian Tax Foundation
Member, International Fiscal Association
Chair, Canadian Tax Foundation Young Practitioners’ Group Steering Committee (Edmonton)
Past Chair, Tax Law Section (North), Canadian Bar Association (Alberta)

Publications and Presentations

Co-Presenter, “Evolving US Tax Reform & Financing Transactions”, FF Tax Series, March 2019
H. Michael Dolson, Kenneth Keung and Josh Kumar, “A Modern Overview of Specific Anti-Avoidance Rules,” Report of Proceedings of the Seventieth Annual Tax Conference, 2018 Annual Tax Conference, (Toronto: Canadian Tax Foundation, 2019)
“Democracy Requires Limits on Charities’ Political Activities,” Canadian Tax Focus, vol. 8, no. 4 (Canadian Tax Foundation), November 2018
“Toward Having One Tax Collector in Quebec,” Canadian Tax Focus, vol. 8, no. 3 (Canadian Tax Foundation), August 2018
H. Michael Dolson and Crystal L. Taylor, “Passive Investment Income: Past and Future,” 2018 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2018)
“Time for Tax Reform?”, Law Now Magazine (Centre for Public Legal Education) (January/February 2018)
“Protect Ya Neck: Avoiding Tax Issues in Matrimonial Property Settlements,” Business Issues in Family Law Matters (Edmonton: Legal Education Society of Alberta, 2018)
“From Switzerland with Love: International Tax Espionage,” Canadian Tax Focus, vol. 7, no. 4 (Canadian Tax Foundation), November 2017
“The Netflix Tax: A Right Way and a Wrong Way”, Canadian Tax Focus, vol. 7, no. 3 (Canadian Tax Foundation), August 2017
“Proposed Income-Splitting Rules Could Land Outsized Hit on Small Businesses” The Globe and Mail (Report on Business), July 21, 2017
“The GAAR Post-Copthorne: Where We’ve Come From, and Current Applications,” 2017 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2017)
“Taxing Robots: Easier Said Than Done”, Canadian Tax Focus, vol. 7, no. 2 (Canadian Tax Foundation), May 2017
“100th Anniversary of the Income Tax and the Taxation of First Nations,” Open Forum Blog (Canadian Tax Foundation), September 2016
“Exempt Surplus and TIEAs: A Bad Deal?”, Canadian Tax Focus, vol. 6, no. 3 (Canadian Tax Foundation), August 2016
“Daniels: Tax Changes for Non-Status Aboriginals”, Canadian Tax Highlights, vol. 24, no. 5 (Canadian Tax Foundation), May 2016
“Alberta To Continue To Run Its Own Corporate Income Tax”, Canadian Tax Focus, vol. 6, no. 1 (Canadian Tax Foundation), February 2016
“Policy Forum: Personal Services Businesses – A Two-Sided Policy Problem,” (2015), vol. 63, no. 3 Canadian Tax Journal, 705-716
“Canada’s Tax Rules Are Working Exactly As They Should” The Globe and Mail (Report on Business), October 9, 2015
“CRA Tax Debt Writeoffs”, Canadian Tax Highlights, vol. 23, no. 8 (Canadian Tax Foundation) (August 2015)
“What to Expect in Tax Adjudication”, Canadian Tax Highlights, vol. 23, no. 4 (Canadian Tax Foundation) (April 2015)
Trust Residence After Garron: Provincial Considerations,” (2014), vol. 62, no. 3 Canadian Tax Journal, 671-699
“Stop PSB Proliferation”, Canadian Tax Highlights, vol. 22, no. 9 (Canadian Tax Foundation) (September 2014)
“Some Thoughts on Legislative Intent and Statutory Interpretation,” Open Forum Blog (Canadian Tax Foundation), August 2014
“CRA Charities Audit Project – A Political Activity,” The Canadian Taxpayer, vol. XXXVI, no. 17 (Carswell), September 12, 2014
Jon D. Gilbert and H. Michael Dolson, “Accessing Surplus: What Works, What Doesn’t, What’s Left,” 2014 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2014)
“Lost in the Flood: Dangers Associate with Inadequate Safekeeping of Tax Records,” Open Forum Blog (Canadian Tax Foundation), April 2014
“Is Income Tax Supposed to be ‘Fair’ – A Rejoinder,” Open Forum Blog (Canadian Tax Foundation), November, 2013
“Provincial Residency – Trusts,” 2013 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2013)
“Subsection 55(2) and Section 84.1 Overview,” Tax Law Update, (Edmonton: Legal Education Society of Alberta, 2013)
Joyce A. Young and H. Michael Dolson, “Income Tax Consequences of Carrying on an Unrelated Business,” XV(1) Business Vehicles (Federated Press), 2013
“Cash for US Tax Whistleblowers”, Canadian Tax Highlights, vol. 20, no. 10 (Canadian Tax Foundation) (October 2012)
“The Tax Court of Canada: An Introduction,” Law Now Magazine (Centre for Public Legal Education) (September/October 2012) “Death of a Partner – Tax Consequences of an Unwritten Partnership Agreement,” XIV(2) Business Vehicles (Federated Press), 2011
“Kick-Starting Innovation by Increasing the Social Status of Scientists.” The Globe and Mail (Online Edition), November 24, 2011
“Stimulating Scientific Research Through Creative Policy,” The Canadian Taxpayer, vol. XXXIV, no. 1 (Carswell), January 6, 2011
Co-authored “Business Limit Allocation Do-Overs,” Tax For the Owner Manager, vol 11, no. 2 (Canadian Tax Foundation), July 2011
“Rectification and Rescission: S&D International Group Inc. v. Canada (Attorney General) (Alta. Q.B.),” XVIII Tax Litigation (Federated Press), 2011
Co-authored “The Amended Restricted Covenant Rules,” Tax for the Owner-Manager, vol. 10, no. 4 (Canadian Tax Foundation), October 2011
“New Rules for Professional Corporations,” XIII(2) Business Vehicles (Federated Press), 2010