Erica M. Hennessey

Contact Info


+1 (403) 260-5635


Calgary, Alberta

Erica practises in all areas of tax law.

Prior to joining Felesky Flynn in 2017, Erica articled and practiced at a national law firm in Calgary. She received her Juris Doctor and her Bachelor of Commerce (with Distinction) from Dalhousie University.

From corporate and personal tax planning to dispute resolution, Erica brings both analytical and creative thinking to every project.


  • Called to the Alberta Bar, 2015
  • In-Depth Tax Course (Levels I, II & III), CPA Canada
  • Juris Doctor (JD), Dalhousie University, 2014
  • Bachelor of Commerce (B.Comm) (with Distinction), Dalhousie University, 2010

Memberships & Affiliations

  • Member, Law Society of Alberta
  • Member, Canadian Tax Foundation
  • Member, Canadian Bar Association
  • Member, Canadian Petroleum Tax Society
  • Member, Calgary Bar Association

Publications & Presentations

  • “Do You Have Trust Issues? The Potential Application of Part VI.1 And Subsection 104(2) in Estate Freezes”, Tax for the Owner-Manager, vol. 21, no. 1, January 2021
  • Co-authored, “The Death of the Tariff: A Review of the Tax Court’s Discretionary Approach to Costs Awards”, Canadian Tax Journal, 2020
  • Co-Presenter, “Review and Update on International Inbound Taxation”, FF Tax Series, April 2019
  • Instructor, Basic Tax, University of Calgary, 2019
  • “Macdonald v. The Queen – When it Comes to Hedging, No One Cares What You Intended,” Tax Litigation (Federated Press), Volume XXI, No. 3, 2018 (co-authored)
  • “Preparing for the Federal Carbon Tax Backstop”, Canadian Bar Association (Alberta), Taxation Non-Specialists Group Presentation, October 2018 (co-presented)
  • “Preparing for the Federal Carbon Tax Backstop”, Canadian Petroleum Tax Society, October 2018 (co-presented)
  • “It’s Not Easy Being Green – The Federal Carbon Pricing Backstop”, 2018 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2018)
  • “Friends Don’t Let Friends Get Assessed Under Section 160”, Tax for the Owner-Manager, vol. 18, no. 1, January 2018
  • “A Lesson in Restraint: BP Canada’s Tax Accrual Working Papers are Beyond the Reach of the Minister”, Corporate Structures and Groups (Toronto: Federated Press, 2017) Volume XIV, No. 3, 16 to 19.
  • “An Overview of the New Private Corporation Tax Proposals”, Canadian Bar Association (Alberta), Tax Non-Specialists Group Presentation, October 2017
  • “Another Reason to Avoid Shareholder Benefits”, Canadian Tax Focus, vol. 6, no. 1, February 2016

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