Joanne Vandale - Calgary Tax Lawyer

Joanne Vandale

Partner, Tax

Contact Information

jvandale@osler.com

tel: 403.260.7091

Office

Calgary

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Areas of Expertise

Bar Admission

Alberta, 2005

Education

  • University of Alberta, LL.B.
  • University of Calgary, B.A. English

Language(s)

English

Joanne specializes in tax litigation and dispute resolution. She routinely represents clients before various courts, with appearances before the Tax Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada in respect of disputes with the Canadian tax authorities. Joanne has experience in tax disputes including those involving the GAAR and tax avoidance, transfer pricing, resource taxation, scientific research & experimental development credits (SR&ED) credits, employee compensation matters, and a range of administrative and procedural matters specific to the tax context.

Joanne also specializes in tax advisory work on the income tax aspects of transactions entered into by corporations, partnerships and trusts, and charities.

Joanne has served on the Board of Directors of the Canadian Petroleum Tax Society, on the Canadian Tax Foundation - Young Practitioners' Steering Committee (Calgary) and is Past-Chair of the Executive Committee of the Canadian Bar Association’s Taxation Specialists (South).

    • J.D. Irving Limited in its successful appeal of Revenu Québec’s reassessments
    • Devon Canada Corporation v. The Queen, 2018 TCC 170 – Appeal respecting the tax treatment of stock option surrender payments made on an acquisition of control
    • Superior Plus Corp. v. The Queen, 2016 TCC 217 – Motion to compel the Crown to answer follow-up questions on discovery
    • Superior Plus Corp. v. The Queen, 2015 TCC 132, & 2015 FCA 241 – Motion to compel the Crown to answer questions/produce documents on discovery and defending motion by the Crown to compel production of opinions protected by solicitor-client privilege in the context of a SIFT conversion case
    • Glencore Xstrata plc, in connection with the sale of certain assets of Viterra Inc. to Agrium Inc. and to Richardson International Limited following the closing of Glencore's $6.1 billion acquisition of Viterra Inc
    • Glencore International plc, in connection with the sale of Viterra Inc.'s 34% stake in Canadian Fertilizers Limited to CF Industries following the closing of Glencoe’s $6.1 billion acquisition of Viterra Inc
    • Glencore International plc, in connection with its acquisition of all the outstanding shares of Viterra for approximately $6.1 billion
    • Pengrowth Energy Trust, in connection with its approximately $1.1 billion acquisition of Canadian oil and gas properties and undeveloped lands through the acquisition of the shares of four subsidiaries of ConocoPhillips Canada
    • Niska Gas Storage, in connection with a US$1.1 billion term loan financing led by Bank of America (North America)
    • Carlyle/Riverstone Global Energy and Power Fund, in connection with the fund's US$1.2 billion acquisition of EnCana Corporation’s gas storage business, now known as Niska Gas Storage
    • Statoil ASA, in connection with its $2.2 billion acquisition of North American Oil Sands Corporation by way of take-over bid
    • Korea National Oil Corporation, the state-owned oil and gas company of South Korea, in connection with its acquisition of Harvest Energy Trust for approximately $4.1 billion
    • Pengrowth Energy Trust and Pengrowth Corporation, in connection with a series of dispositions of non-core and gas assets for approximately $400 million

  • Lexpert: Rising Stars: Recognized as a Lexpert Rising Star: Leading Lawyers Under 40
  • The Canadian Legal Lexpert Directory: Recognized in Corporate Tax
  • Best Lawyers: Recognized in Tax Law
  • International Tax Review: Recognized in Tax Controversy; Women in Tax; Recognized as a Highly Regarded Lawyer

  • Canadian Tax Foundation
  • Canadian Petroleum Tax Society
  • International Fiscal Association
  • Advocates’ Society
  • Law Society of Alberta
  • Canadian Bar Association

Publications

  • “Concern Grows Over Canada’s Mission to Update Tax Avoidance Rule”, Bloomberg Tax, February 15, 2023 (with Pooja Mihailvich)
  • "Tax Disputes in Canada: The Path Forward", (2020) edited by Pooja Mihailovich and John Sorensen.
    • Joanne co-authored chapter 18 titled “Document Disclosure and Discovery”
  • "SR&ED is Improving Cost Efficiency Relevant?”, Tax for the Owner-Manager, Vol. 21, No. 3 (2021) with Jennie Han
  • “Nil Assessments Are Not a “Nothing” Tax Litigation (Federated Press)  Vol. XXIII, No. 3 (2020) (with Daniel Downie).
  • “Commercial Vehicles – Select Issues in Defining Legal Relationships”, November 28, 2016, Canadian Tax Foundation 68th Annual Conference (with Heather DiGregorio).
  • “Speculation on the Application of AES to Common-Law Rectification”, Vol. 4, No. 1. (2014) Canadian Tax Focus.
  • “RRSP Anti-Avoidance Rules”, September 26, 2011, Canadian Bar Association – Taxation Specialists.
  • “Sifting Through the Wreckage: The Rise and Demise of Canadian Income Trusts”, May 29, 2007, Prairie Provinces Tax Conference 2007 (with Scott Bodie).
  • “Tax Implications of Alberta Corporate Law Changes”, Resource Sector Taxation, Vol. III, No. 4, (2005) (with Alan Ross).
  • “Income Tax Considerations Arising from Amendments to the Business Corporations Act (Alberta)”, Vol. 18, No. 1, Canadian Petroleum Tax Journal (2005) (with Alan Ross).

 

Speaking Engagements

  • "Recent Cases", June 2021, Canadian Petroleum Tax Society, 2021 Annual Conference, (with Kaitlin Gray).
  • Current Cases and Audit Issues, June 7, 2018, Canadian Petroleum Tax Society, 2018 Annual Conference (with Edward Rowe).
  • Strategic Considerations for Managing Tax Risk, November 15, 2017, Tax Executives Institute, Vancouver Chapter.
  • Commercial Vehicles – Select Issues in Defining Legal Relationships, November 27-29, 2016, Canadian Tax Foundation 68th Annual Conference (with Heather DiGregorio).
  • Recent Tax Cases of Interest, October 22, 2015, Canadian Petroleum Tax Society, 2015 Fall Lecture Series (with Colena Der).
  • Recent Cases on Debt and Interest and Other Notable Cases, April 25, 2015, Canadian Bar Association – Taxation Specialist (with Colena Der).
  • Qualifying Environmental Trusts, June 4, 2014, Canadian Petroleum Tax Society, 2014 Annual Conference (with Edward Rowe).
  • Update on the Bump Rules – Recent Developments, November 12, 2013, Canadian Petroleum Tax Society, 2013 Fall Lecture Series (with Alan Rautenberg).
  • Recent Transactions, October 26, 2011, Canadian Petroleum Tax Society, 2011 Fall Lecture Series (with Greg Johnson).
  • Income and Royalty Trust Conversions, November 3, 2009, Canadian Petroleum Tax Society, 2009 Fall Lecture Series (with Greg Johnson).
  • Sifting Through the Wreckage: The Rise and Demise of Canadian Income Trusts, May 29, 2007, Prairie Provinces Tax Conference 2007 (with Scott Bodie).