Michel Maher
Montréal (Québec)
(514) 993-0424
michelmaher2000@yahoo.ca
Spoken and written languages: français et anglais
Computing skills: Excel, Acces, Front Page, Lotus, Quicklaw, Soquij, Lexis, Westlaw, REJB, CCH Online, TaxNet.Pro, Word, Virtual professional library (CICA)
FORMATION ACADÉMIQUE
Law
Doctorate
École des Études Supérieures de l’Université
d’Ottawa : The thesis relates to the legal and tax aspects of the derivative
financial instruments, 2003.
Masters in Law,
Écoles des études supérieures en droit, Université
d'Ottawa, 1995 : The thesis relates to federalism as well as inter-governmental
agreements.
Bachelor in Law,
Faculté de droit, Université de Montréal, 1989.
Participant in an student-exchange
program
Faculté de droit, Université de Poitiers, France, 1989.
Bachelor in Business, specialized in
accounting
H.E.C. Montréal, 1981.
PROFESSIONAL TRAINING
Member of Quebec Bar, (Lawyer) 1990.
Member of the certified general accountant,
1983
PUBLISHING
« Le défi du fédéralisme fiscal dans le
cadre de l'exercice du pouvoir de dépenser»,
(1996) 75 Canadian Bar Review, 403-432.
«Le pouvoir de
dépenser dans le cadre du droit constitutionnel canadien»,
Mémoire de Maîtrise, déposé à la Bibliothèque Nationale du Canada (ISBN
0-612-07824-8).
Swaps et
instruments financiers dérivés : aspects juridiques et fiscaux
Montréal, Carswell, 2004, 450 pages
PROFESSIONAL EXPÉRIENCE
Professor 2004-present
HEC Montréal, Service de l’enseignement des Sciences comptables
Perform teaching assignments in matters of private individual’s tax and corporate tax, and research methodology in tax law.
Prepare lecturing material such as notes, acetates, models, case and presentation for teaching individual and corporate tax
Prepare of instruments of evaluation, interrogations and examinations and correction
Review master's paper
Legal Cousel 2003- 2004
Department of justice, Bijuralism group and legal drafting services
Work out legal opinions on complex questions as regards revenue duty
Propose législative amendments regarding bijuralism harmonization
Prepare necessary documentation for parliamentary advisory process
Conceive and develop an expert system for the follow-up of work of harmonization as well as the update of the table of the initiatives.
Tax Policy officer 1991- 2003
Department of Finance, Tax
legislation division,
Take part in interdepartmental conferences by way of representative of the ministry for finances
Analyze and evaluate the legislative draft amendments for the Minister and the Cabinet
Warn the agents of other divisions and directions on the operation and the object of the law by suggesting methods for achieving their goals which they do seek according to their aims in view
Prepare preliminary drafts of law amending the Law of income tax and its Payments allowing to achieve the goals of desired policies or to solve the technical problems.
Represent Division and the Ministry at interdepartmental committees in order to discuss the possible changes to the law and the Payments, generally in company of seniors officers
Prepare notes, synopses and other documents of statements of analysis and tax policies, as well as correspondence for the Minister for Finance in response to requests.
DISTINCTION
Boursier CGA, Bourse doctorale, 1999 et 2000.
Participation au Programme Inter-universitaire Montréal-Poitiers, 1989.
Boursier de l’Office Franco-Québécois de la Jeunesse, 1990.
AUTRES ACTIVITÉS
Member of the board, CGA-Section Outaouais (2000-2001).
Coordinator of the Centraide campain, Department of Finances (1999-2000)
Trainor for ASH, ABH et ASO (1997-2005)