People

Craig M. McDougall, KC

Contact Info

Co-managing Partner

+1 (403) 260-3323

cmcdougall@felesky.com

Location

Calgary, Alberta

Craig M. McDougall, KC

Contact Info

Co-managing Partner

+1 (403) 260-3323

cmcdougall@felesky.com

Location

Calgary, Alberta

Craig’s practice covers a wide spectrum of indirect tax, income tax, resource tax, personal tax planning, and dispute resolution.

In 2010, Craig was appointed King’s Counsel. With a Bachelor of Commerce and Bachelor of Laws, he has now practiced with Felesky Flynn for more than 25 years and is a co-managing partner in Calgary.

Craig skillfully guides clients toward practical and impactful solutions. He brings a strong grasp of law, economics and relationships, allowing him to identify the best and most practical tax outcomes for clients.

Craig has written and lectured on tax law for a variety of industry organizations, while also serving as a sessional instructor at the University of Calgary Faculty of Law.

Craig M. McDougall KC, is recognized as a leading tax lawyer by The Best Lawyers in Canada™ and is ranked as a featured Leading Lawyer in Corporate Tax, Finance and M&A,  and Commodity Tax/Customs by Canadian Lexpert®.

2024 LEXPERT-ranked Lawyer

CHAMBERS 2025 - Ranked Lawyer

Credentials

  • Appointed King’s Counsel, 2010
  • Called to the Alberta Bar, 1992
  • Received Norman Guerin Award, presented by Deloitte, for an outstanding contribution to the advancement of commodity taxation studies
  • Bachelor of Laws (LL.B), University of Alberta, 1991
  • Bachelor of Commerce (B.Comm), with Distinction, University of Calgary, 1988

Memberships & Affiliations

  • Member and former Chair, National Commodity Tax, Customs and Trade Section, Canadian Bar Association
  • Member and former Chair, GST Leaders Forum
  • Former Chair, Taxation and Economic Affairs Committee of the Calgary Chamber of Commerce
  • Member and former President and director, Canadian Petroleum Tax Society
  • Former Chair, Taxation Specialists Section (Southern), Alberta Branch, Canadian Bar Association
  • Member, Law Society of Alberta
  • Member, Canadian Bar Association
  • Member, Calgary Bar Association
  • Member, Canadian Tax Foundation
Publications & Presentations
  • H. Michael Dolson and Craig M. McDougall, KC, “GST/HST: Digital Services and Intangible Personal Property,” Perspectives on Tax Law & Policy, vol. 4, no. 2 (Canadian Tax Foundation), June 2023
  • “Selected Aspects of Corporate Control: Groups of Persons and Control of Corporations by Trusts” in Report of Proceedings of the Sixty-Second Tax Conference, 2010 Conference Report (Toronto, Canadian Tax Foundation, 2011) 11:1 – 11:38.
  • “The New Information Schedule for Financial Institutions – a Reality Check” (2008), Vol. IX, No. 3 Sales and Use Tax 474 – 478.
  • “Closely Related Group Election Amendments – Helpful and Hurtful” (2006) Vol. VIII, No 2, Sales and Use Tax (pagination unavailable).
  • “Casting the Net Over GST Waters – When is a Foreign Supplier Caught?”, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 2004.
  • “Input Tax Credits and Reorganization Costs – Part II” (2002), Vol. VI, No. 4 Sales and Use Tax 338 – 340.
  • “Input Tax Credits on Reorganization Costs, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 2002.
  • “Income Tax Fundamentals in a Global Economy: Old Rules and the New Economy” in Report of the Proceedings of the Fifty-Third Tax Conference, 2001 Conference Report (Toronto: Canadian Tax Foundation, 2001), 27:1 – 27:52.
  • “Input Tax Credits on (Re)Organization Costs” (2001), Vol. VI, No. 2 Sales and Use Tax 310 – 312.
  • “Goods and Services Tax “Hot Topics”, (2000), Vol. 13, No. 1, Canadian Petroleum Tax Journal 223 – 249.
  • “GST & Real Property Rules: A Useful Primer” (1999), Vol. IV, No. 3 Sales and Use Tax 216 – 218.
  • “To Elect or Not to Elect? GST/HST Election Tips & Traps”, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 1999.
  • “Reorganizations—A GST Perspective”, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 1998.
  • “Harmonized Sales Tax – Place of Supply Rules (Part II)” (1997), Vol. III, No. 1 Sales and Use Tax 122 – 125.
  • “Using Section 167 Election to Avoid GST on Asset Transfers” (1996), Volume II, No. 1 Sales and Use Tax 62 – 67.
  • “Partnerships and Trusts: Substantive GST Amendments” (1996), Vol. II, No. 2 Sales and Use Tax 87 – 92.
  • “Harmonized Sales Tax – Place of Supply Rules (Part I: The Framework)” (1996), Vol. II, No. 4 Sales and Use Tax 106 – 108
  • “Documentation Issues”, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 1996.
  • “GST and The Oil Patch (1995 update)”, (1995, Vol. 8, No 1, Canadian Petroleum Tax Journal 79 – 108.
  • “Application of the GST to Damage Payments Uncertain” (1995), Vol. I. No. 2 Sales and Use Tax 20 – 26.
  • “GST Interpretive Problems Abound in the Resource Industry” (1995), Vol. I, No. 4 Sales and Use Tax 9 – 54.
  • “Damages – A Symposium ’95 Update’, in CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, 1995.
  • “Natural Gas Marketing: Current GST Issues and Contract Implications”, (1994), Vol. 7, No. 2, Canadian Petroleum Tax Journal 79 – 104.
  • “The GST: Application to Damages” in Report of Proceedings of the Forty-Sixth Tax Conference, 1994 Conference Report (Toronto, Canadian Tax Foundation, 1994) 43:1 – 43:27.

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