Sarah Chiu

Sarah S. Chiu

Calgary Office - Partner Work+1 (403) 260-5639

Areas of Practice

Corporate Tax Planning
Personal Tax Planning

Sarah practices in all areas of taxation law. Sarah received both her Bachelor of Laws and Bachelor of Science in Civil Engineering degrees from the University of Calgary and maintains her ties with the University of Calgary as a guest lecturer and is a coach for the school’s Donald G. Bowman National Tax Moot team.

Prior to entering the legal profession, Sarah worked at a major oil and gas company in Calgary. Sarah received many academic awards from both her law school and engineering school. Sarah served as a law clerk to the Honourable Justices of the Alberta Court of Queen’s Bench and completed her articles with a national firm in Calgary prior to joining Felesky Flynn LLP in 2010.

Professional History

Joined Felesky Flynn LLP, 2010
Admitted as a member of the Law Society of Alberta, 2009
Clerked at the Alberta Court of Queen’s Bench, 2008-2009

Educational History

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 and Associations

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
Member, YIN Steering Committee, International Fiscal Association
Member, Law Day Planning Committee, Canadian Bar Association
Member, Executive Committee, Canadian Bar Association, Tax Specialist Section
Guest Lecturer, University of Calgary, Faculty of Law
Board Member and Vice Chair, Making Changes Association
Former Coach, Donald G. Bowman National Tax Moot, University of Calgary Team

Publications and Presentations

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