Lawyers

Elizabeth Johnson

Partner

Elizabeth Johnson is the current chair of Wilson and Partners LLP. Her practice covers a wide range of business income tax matters including mergers and acquisitions, corporate reorganizations and cross-border structuring. She is a recognized expert on Canadian partnership taxation and Canada's anti-avoidance rules.

Elizabeth was a co- lecturer for the 2012 IFA Canada Travelling Lectureship, on Canada's general anti-avoidance rule. Elizabeth presently serves on the Executive Committee of the Board of Governors of the Canadian Tax Foundation.
Recognitions
  • Chambers Global: The World's Leading Lawyers for Business
  • Legal Media Group Guide to the World's Leading Tax Advisors
  • The Canadian Legal Lexpert Directory
  • Expert Guides, Women in Business Law
  • Lexpert/America Lawyer Guide to the Leading 500 Lawyers in Canada
  • Lexpert/America Lawyer Guide to the Leading 500 Lawyers in Canada
  • Who's Who Legal, Corporate Tax
Education
  • LL.M Harvard Law School, 1978
  • LL.B University of Toronto,1977
  • Bar Admission – Ontario, 1980
Professional Memberships
  • Canadian Tax Foundation, Board of Governors (2009 – present)
  • Canadian Bar Association
  • International Fiscal Association
Published Works
  • "Understanding the Taxation of Partnerships" (Revised 6th edition – CCH Canada Limited, 2010)
  • "Partnerships: An Update", Canadian Tax Foundation Annual Tax Conference, 2010
  • "Decisions Involving Legal Relationships: Partnership, Employee Versus Independent Contractor, and Agency," Canadian Tax Journal, Special Supplement, 2010
  • "Partnership Freezes—Feasible or Not? Krauss v. Canada", Estates, Trusts & Pensions Journal (Canada), December 2010.
  • "The Taxation of Partnerships in Canada", Bulletin for International Taxation, special issue 2009
  • "A First for Canada – New Bilateral Limitation on Benefits Rule in Fifth Protocol to Canada's Treaty With the United States", Corporate Finance, 2008.
  • "A Reasoned Response to the CRA's Views on the Scope and Interpretation of Paragraph 95(6)(b)" (awarded the Canadian Tax Foundation's Distinguished Writing Award for 2007)
  • "Financing Foreign Affiliates: The Term Preferred Share Rules and Tower Structures", Canadian Tax Journal, 2006
Speaking Engagements
  • Co-lecturer, 2012 IFA Travelling Lectureship – Taking Stock of GAAR: 1987 – 2012
  • Partnership Anti-Deferral Rules, 2011 Senior Tax Practitioners Institute