Donald Cherniawsky

Donald N. Cherniawsky, QC, FCPA, FCA

Edmonton Office - Partner Work+1 (780) 643-3060

Areas of Practice

Corporate Tax Planning
Personal Tax Planning
Estate Planning
Tax Representation & Litigation
Farm Taxation, Family Farm Reorganizations & Tax Planning

Don’s practice focuses on tax planning for private corporate groups and family farm organizations. Don also has extensive litigation and tax dispute experience against the CRA in income tax, GST and customs matters. He has published numerous papers on corporate taxation, GST, estate planning and international tax matters.

Don is a frequent lecturer for taxation courses on private corporation reorganizations and income splitting to CPA Alberta and CPA Saskatchewan. Don is also a lecturer at the Tax Law for Lawyers course presented by the Canadian Bar Association, which he has done for the last 10 years.

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

Professional History

Fellow, Chartered Professional Accountants of Alberta, 2015
Appointed Queen’s Counsel, 2008
Joined Felesky Flynn LLP, 2001
Called to the Alberta bar, 1988
Qualified as a Chartered Accountant, 1981

Educational History

Bachelor of Laws (LL.B) (with distinction), University of Alberta, 1987
Bachelor of Commerce (B.Comm) (with distinction), University of Alberta, 1979

Memberships and Associations

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 and Presentations

“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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