Donald N. Cherniawsky, KC

With over 30 years of tax law experience, Don is skilled at creative problem solving and tax planning for owner-managed businesses. He also has extensive expertise in dispute resolution and litigation for income tax, GST and customs. Don has been a Chartered Accountant (now CPA) since 1981 and a lawyer since 1988.

Don is recognized as a leading tax lawyer by The Best Lawyers in Canada™ and has received Lawyer of Year for his work in Tax Law in 2019, 2021 and for 2024. Don is also ranked as a featured Leading Lawyer in Corporate Tax, Litigation – Corporate Tax, and Estate & Personal Tax Planning – Estate & Tax Planning, and Finance and M&A by Canadian Lexpert®.

He was appointed King’s Counsel in 2008 and also focuses on tax planning for private corporations and family farm organizations.

He often lectures for CPA Alberta, CPA Saskatchewan and the Canadian Bar Association. He has published a variety of papers on corporate tax, GST, estate planning and international tax.

Don was the GST and Income Tax Advisor for the Edmonton 2001 World Championships in Athletics, was a minor hockey coach and is an active long distance runner.

Credentials

Fellow, Chartered Professional Accountants of Alberta, 2015
Appointed King’s Counsel, 2008
Called to the Alberta Bar, 1988
Bachelor of Laws (LL.B) (with Distinction), University of Alberta, 1987
Qualified as a Chartered Accountant, 1981
Bachelor of Commerce (B.Comm) (with Distinction), University of Alberta, 1979

Memberships & Affiliations

Member, Canadian Bar Association
Member, Chartered Professional Accountants of Canada
Member, Canadian Tax Foundation
Member, Chartered Professional Accountants of Alberta
Past Governor, Canadian Tax Foundation
Past Vice-Chair, Tax Law Section (North), Canadian Bar Association (Alberta)
Past Member, Tax Court of Canada Bench & Bar Committee, Canadian Bar Association

Publications & Presentations

Instructor, Sections 51, 86, 85.1 and 116 “Rectification Remedies and Price Adjustment Clauses”, 2019 Tax Law for lawyers
“Alberta Tax Rate Changes” for 2015 CPA Alberta Seminars
“Tax Issues For Private Corporate Groups”, for the 2011, 2012, 2013 and 2014 Institute of Chartered Accountants Seminar
“Income Splitting”, for the 2011, 2012, 2013 and 2014 Institute of Chartered Accountants Seminar
“Restructuring Private Corporate Groups”, for the 2011, 2012, 2013 and 2014 Institute of Chartered Accountants Seminar
“Deconstructing Unanimous Shareholder Agreements – Income Tax Issues”, Legal Education Society of Alberta, 2014 Edmonton and Calgary, Alberta
“Income Tax and Goods and Services Tax Issues”, Advanced Business Law Seminar for Legal Education Society of Alberta.
“Goods and Services Tax & Income Tax Implications of Taxable Benefits”, Institute of Chartered Accountants of Alberta.
“The Goods and Services Tax Residential Conveyancing”, Legal Education Society of Alberta for the Residential Conveyancing Guide.
“Goods and Services Tax Considerations in The Purchase and Sale of a Business” for the 1993 Advanced GST Update for the Canadian Bar Association.
“Corporate and Commercial Transactions – GST Issues” for the 1991 Prairie Provinces Tax Conference of the Canadian Tax Foundation.
“Income Tax and Estate Tax Planning Issues Arising from the Revised Third Protocol to the Canada-U.S. Income Tax Convention” for the 1995 Prairie Provinces Tax Conference of the Canadian Tax Foundation.
“Goods and Services Tax Implications of Derivative Transactions” for the 1995 Annual Conference of the Canadian Tax Foundation.
“Income Splitting” for the 1996 Annual Conference of the Canadian Tax Foundation.
“Characterizing Relationships – Joint Venture, Partnership, Agency and Trust” for the 2000 CICA Commodity Tax Symposium.
“Use of Partnerships and Joint Ventures for Owner-Manager Business” for the 2005 Prairie Provinces Tax Conference of the Canadian Tax Foundation.
“Labour Arbitration Conference Settlement Toolkit Income Tax Issues To Consider” for the Labour Arbitration & Policy Conference, Concurrent Session.

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Donald N. Cherniawsky, KC

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