Matthew R. Kraemer


Calgary, Alberta

As a partner in Calgary, Matthew brings over 10 years of tax law experience, focusing his practice on corporate tax planning, public reorganizations, mergers and acquisitions and business critical tax issues.

Matthew graduated from the University of Calgary law school, where he won a variety of honours for his academic achievements. He received the Dean’s Prize for attaining the highest academic standing in his class in the second year of law school, along with awards for top marks in Natural Resources Law, Constitutional Law and Contract Law.

Matthew is driven to help his clients succeed in all aspects of tax law. An active member in the Calgary community, he is a sessional instructor at the University of Calgary Faculty of Law, and sits on the board for Big Brothers Big Sisters Calgary, among other volunteer commitments.


  • Called to the British Columbia Bar, 2009
  • Called to the Alberta Bar, 2008
  • Bachelor of Laws, University of Calgary, 2007
  • Bachelor of Education, University of Calgary, 2003
  • Bachelor of Arts, University of Victoria, 1999

Memberships & Affiliations

  • Member, Law Society of Alberta
  • Member, Law Society of B.C.
  • Member, Canadian Bar Association
  • Member, Canadian Tax Foundation
  • Member, Canadian Petroleum Tax Society

Publications & Presentations

  • Sessional Instructor, Basic Tax, University of Calgary, 2019 to present
    Co-Presenter, “Accelerated Investment Incentive”, Felesky Flynn Tax Series, March 2019
  • Presenter, “Mobility and Executive Compensation”, Canadian Tax Foundation, 2018 National Conference
  • Co-presenter, “Executive Compensation”, Felesky Flynn Tax Series, March 2018
  • Co-presenter, “Two Exceptions to Subsection 55(2): Paragraph 55(3)(A) Reorganizations and Safe Income”, Felesky Flynn Tax Series, May 2017
  • Co-presenter, “Amalgamations and Windups”, Felesky Flynn Tax Series, March 2017
  • Presenter, “Successor Rules and Other Considerations for Purchasers and Vendors”, 2016 CPTS National Conference
  • Presenter, “Planning for the Recovery: A selection of Topics”, 2016 CPTS Fall Lecture series
  • Presenter, “Discretionary Inter-Vivos trusts: An Introductory overview of some key tax considerations”, 2015
  • Presenter, “The OECD BEPS Initiatives – A Primer”, International Fiscal Association and Canadian Tax Foundation Joint Webinar, 2015
  • Presenter, “Subsection 111(5) Same or Similar Business Considerations in an Oil and Gas Context”, 2014 CPTS Fall Lecture series

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