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)