Sarah S. Chiu

Contact Info


+1 (403) 260-5639


Calgary, Alberta

Sarah practices in all areas of tax law. She holds both her Bachelor of Laws and Bachelor of Science in Civil Engineering degrees from the University of Calgary. Today, she maintains her ties with the school as a sessional instructor, while also serving as a past coach for the Donald G. Bowman National Tax Moot team.

Prior to entering the legal profession, Sarah worked at a major oil and gas company in Calgary. She served as a law clerk to the Honourable Justices of the Alberta Court of Queen’s Bench and articled with a national firm prior to joining Felesky Flynn in 2010.

As partner in Calgary, she rallies her team of passionate professionals, leveraging everyone’s abilities to deliver progressive advice. From managing large corporate restructures to smart tax planning for high net-worth families, Sarah is determined to shape strong results.

Outside of work, Sarah lends her expertise as board chair for Making Changes Employment Association of Alberta.


  • Called to the Alberta Bar, 2009
  • Clerked at the Alberta Court of Queen’s Bench, 2008-2009
  • Bachelor of Laws (LL.B), University of Calgary, 2008
  • Bachelor of Science in Civil Engineering (with distinction), University of Calgary, 2005
  • Awarded the APEGGA Education Foundation Gold Medal in Engineering (Civil)

Memberships & Affiliations

  • Sessional Instructor and Guest Lecturer, University of Calgary, Faculty of Law
  • Member and Vice-Chair, YIN Steering Committee, International Fiscal Association
  • Board Member and Chair, Making Changes Association
  • Former Coach, Donald G. Bowman National Tax Moot, University of Calgary Team
  • Member, Law Day Planning Committee, Canadian Bar Association
  • Member, Canadian Tax Foundation
  • Member, Canadian Petroleum Tax Society
  • Member, Law Society of Alberta
  • Member, Canadian Bar Association
  • Member, Calgary Bar Association
  • Member, Association of Women Lawyers

Publications and Presentations

  • Co-Presenter, “Review and Update on International Inbound Taxation”, FF Tax Series, April 2019
  • Instructor, International Tax Law, University of Calgary, 2019
  • Co-presented “Successor Rules and Other Considerations for Purchasers and Vendors”, Canadian Petroleum Tax Society, 2018 Annual Conference, June 2018
  • Co-presented, “Circling the Roundtable”, International Fiscal Association Young IFA Network Webinar, May 2017
  • Lecturer, “Introduction to Canadian Corporate International Tax”, Chartered Professional Accountants, December 2016
  • Authored and presented “Targeting the Wealthy – Good Tax Policy or Good Politics”, Canadian Tax Foundation Sixty-Seventh Annual Tax Conference, November 2015
  • Co-authored “The Conditions for – and Scope of – Subsection 152(4.3) Consequential Reassessments,” XIX Tax Litigation (Federated Press), 2015
  • Lecturer, Chartered Professional Accountants, “Income Splitting”, February 2015
  • Lecturer, Chartered Professional Accountants, “Tax Issues for Private Corporate Groups”, February 2015
  • Co-presented “Planning for Professionals – Mitigating the Personal Service Business Risk”, Canadian Bar Association (Alberta), Tax Specialists Group Presentation, September 2014
  • Co-authored and co-presented “‘Loss’ as a four letter word: Policy, Practice and Proposals”, Canadian Tax Foundation Sixty-Fifth Annual Tax Conference, November 2013
  • “Half-Year Rule and Amalgamations” (2013 IX(2)), Resource Sector Taxation (Federated Press) at p. 638 – 642.
  • “United Kingdom Supreme Court confirms privilege is only for the clients of lawyers”, National Tax Highlights – The CBA National Taxation Section Newsletter, September 2013
  • “To Be or Not to Be Resident Abroad – Rethinking conventional wisdom behind maintaining an offshore structure”, Canadian Petroleum Tax Society Fall Lecture Series (October 2012)
  • Co-authored “Business Limit Allocation Do-Overs”, Vol. 11, No. 3, Tax for the Owner – Manager, 5-6, 2011
  • Co-authored “Bare Trusts: What Are They and How Are They Used?”, Vol. 10, No. 3 Tax for the Owner, Manager, 4-5, 2010
  • Co-authored “Bare Trusts: The Bare Bones”, Vol. XIII, No. 3, Business Vehicles (Federated Press), 2010

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