People

Christopher J. Montes

Contact Info

Partner

+1 (403) 260-5638

cmontes@felesky.com

Location

Calgary, Alberta

Christopher J. Montes

Contact Info

Partner

+1 (403) 260-5638

cmontes@felesky.com

Location

Calgary, Alberta

As a partner in Calgary, Chris focuses his expertise on corporate and international tax planning and frequently represents clients at the audit, objection and appeals stages of tax disputes.

With 10 years of tax law experience, Chris is a natural leader who can bring together the right team of tax professionals to solve complex problems effectively and efficiently.

Holding a Master of Laws, Bachelor of Laws and Bachelor of Commerce, he won a variety of awards over his academic career, including First Class Honours at the University of Cambridge, the Silver Medal at York University Faculty of Law and the Gold Medal at the University of Calgary Faculty of Business.

Chris often writes and presents for top tax associations and has taught international tax law at the University of Calgary Faculty of Law.

Credentials

  • Executive Education Program in Transfer Pricing, Duke University
  • In-Depth Tax Course (Levels I, II & III); In-Depth International Tax Course; In-Depth Transfer Pricing Course; CPA Canada
  • Called to the Alberta Bar, 2011
  • Called to the Ontario Bar, 2009
  • Master of Laws (LL.M), University of Cambridge, 2010 (First Class Honours)
  • Bachelor of Laws (LL.B), Osgoode Hall Law School, York University, 2008 (Silver Medallist)
  • Bachelor of Commerce (B.Comm), University of Calgary, 2005 (Gold Medallist)

Memberships & Affiliations

  • Member, Law Society of Alberta
  • Member, Law Society of Upper Canada
  • Member, Canadian Bar Association
  • Member, Canadian Tax Foundation
  • Member, Canadian Petroleum Tax Society
  • Member, Calgary Bar Association
  • Member, International Fiscal Association
  • Member, Executive Committee, Canadian Bar Association (Alberta South), Taxation (Non-Specialists) Section

Publications & Presentations

  • Instructor, International Tax Law, University of Calgary, 2019
  • “Recharacterization under Section 247: Still an Exceptional Approach”, 2018 Canadian Tax Foundation’s Seventieth Annual Tax Conference, November 2018 (co-authored and co-presented)
  • “The Changing Tax Landscape for Foreign Investment into Canada,” Canadian Petroleum Tax Society – Monthly Networking Luncheon, March 2018 (co-presented)
  • “A Detailed Review of the Back-to-Back Loan Rules,” 2016 Canadian Tax Foundation’s Sixty-Eighth Annual Tax Conference (co-authored and co-presented)
  • YIN Rapporteur, “US Developments and Implications for Canadian Tax Planning,” International Fiscal Association (Canada) Conference, May 2016
  • “Update on Subsection 55(2),” Canadian Bar Association (Alberta), Taxation Specialists Group Presentation, November 2015
  • YIN Rapporteur, “US Developments and Implications for Canadian Tax Planning,” International Fiscal Association (Canada) Conference, May 2015
  • “Federal Budget 2015: Proposed Amendments to Section 55,” Canadian Petroleum Tax Society – Monthly Networking Luncheon, May 2015
  • “Butterfly Transactions: A Review and Update,” Canadian Petroleum Tax Society – Monthly Networking Luncheon, November 2014
  • “Recent Tax Avoidance Jurisprudence,” Canadian Petroleum Tax Society – Annual Conference, June 2014; conference paper published in the Canadian Petroleum Tax Journal, vol. 27, 2014-2
  • “Defending Against Common CRA Assertions,” Canadian Petroleum Tax Society – Fall Lecture Series, October 2013
  • “The 2013 Budget and Sommerer,” Canadian Tax Highlights, Volume 21, Number 5, May 2013
  • “Current Canadian Tax Cases,” Canadian Bar Association (Alberta), Taxation Non-Specialists Group Presentation, November 1, 2012
  • “Habitual Abode Not Always Where the Heart Is,” Tax for the Owner-Manager, Vol. 12, No. 3, 5-6, 2012
  • “Recent Developments in the Taxation of Trusts,” Canadian Bar Association (Alberta), Taxation Non-Specialists Group Presentation, April 5, 2012
  • “Let the Buyer (and Seller) Beware: The FCA’s Decision in Daishowa,” Tax for the Owner-Manager, Vol. 12, No. 1, 6-7, 2012
  • “Debt Forgiveness in a Partnership Context”, Tax for the Owner-Manager, Vol. 11, No. 2, 11-12, 2011
  • “Practical Issues Encountered When Winding-Up a Corporation”, 2011 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2011), 11:1-37 (co-authored and co-presented)

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