Chris Montes

Christopher J. Montes

Calgary Office - Partner Work+1 (403) 260-5638

Areas of Practice

Corporate Tax Planning
International Tax Planning
Tax Dispute Resolution

Chris practises in all areas of taxation law, with an emphasis on corporate and international tax planning and tax dispute resolution.

Professional History

Admitted as a member of the Law Society of Alberta in 2011
Joined Felesky Flynn LLP in 2010
Admitted as a member of the Law Society of Upper Canada in 2009
Articled at a national law firm in Toronto, 2008-2009

Educational History

Master of Laws (LL.M.), University of Cambridge, 2010 (First Class Honours)
Bachelor of Laws (LL.B.), Osgoode Hall Law School, York University, 2008 (Silver Medallist)
Bachelor of Commerce (B.Comm.), University of Calgary, 2005 (Gold Medallist)
ARCT Performer’s Diploma (Piano), Royal Conservatory of Music, 2001

Memberships and Associations

Member, Law Society of Alberta
Member, Law Society of Upper Canada
Member, Canadian Bar Association
Member, Canadian Tax Foundation
Member, Canadian Petroleum Tax Society
Member, Calgary Bar Association
Member, International Fiscal Association
Member, Executive Committee, Canadian Bar Association (Alberta South), Taxation (Non-Specialists) Section

Publications and Presentations

“Transfer Pricing – Section 247: 20 Years In”, 2018 Canadian Tax Foundation’s Seventieth Annual Tax Conference, November 2018 (co-presented)
“The Changing Tax Landscape for Foreign Investment into Canada,” Canadian Petroleum Tax Society – Monthly Networking Luncheon, March 2018 (co-presented)
“A Detailed Review of the Back-to-Back Loan Rules,” 2016 Canadian Tax Foundation’s Sixty-Eighth Annual Tax Conference (co-authored and co-presented)
YIN Rapporteur, “US Developments and Implications for Canadian Tax Planning,” International Fiscal Association (Canada) Conference, May 2016
“Update on Subsection 55(2),” Canadian Bar Association (Alberta), Taxation Specialists Group Presentation, November 2015
YIN Rapporteur, “US Developments and Implications for Canadian Tax Planning,” International Fiscal Association (Canada) Conference, May 2015
“Federal Budget 2015: Proposed Amendments to Section 55,” Canadian Petroleum Tax Society – Monthly Networking Luncheon, May 2015
“Butterfly Transactions: A Review and Update,” Canadian Petroleum Tax Society – Monthly Networking Luncheon, November 2014
“Recent Tax Avoidance Jurisprudence,” Canadian Petroleum Tax Society – Annual Conference, June 2014; conference paper published in the Canadian Petroleum Tax Journal, vol. 27, 2014-2
“Defending Against Common CRA Assertions,” Canadian Petroleum Tax Society – Fall Lecture Series, October 2013
“The 2013 Budget and Sommerer,” Canadian Tax Highlights, Volume 21, Number 5, May 2013
“Current Canadian Tax Cases,” Canadian Bar Association (Alberta), Taxation Non-Specialists Group Presentation, November 1, 2012
“Habitual Abode Not Always Where the Heart Is,” Tax for the Owner-Manager, Vol. 12, No. 3, 5-6, 2012
“Recent Developments in the Taxation of Trusts,” Canadian Bar Association (Alberta), Taxation Non-Specialists Group Presentation, April 5, 2012
“Let the Buyer (and Seller) Beware: The FCA’s Decision in Daishowa,” Tax for the Owner-Manager, Vol. 12, No. 1, 6-7, 2012
“Debt Forgiveness in a Partnership Context”, Tax for the Owner-Manager, Vol. 11, No. 2, 11-12, 2011
“Practical Issues Encountered When Winding-Up a Corporation”, 2011 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2011), 11:1-37 (co-authored and co-presented)