Catherine Brown

Catherine Brown

Positions

Professor

Faculty of Law

Contact information

Phone number

Office: 403.220.7326

Location

Office: MFH4318

Background

Biography

Professor Brown has been a Visiting Professor at the Faculty of Law, University of Toronto, the Institute of Southeast Asian Studies (Singapore) a Fulbright Fellow and Visiting Professor at Stanford University, Scholar in Residence at McGeorge School of Law, University of the Pacific, the Distinguished Visiting Professor of Law at Whittier Law School, and a Visiting Professor at UCLA. She has taught in the area of taxation throughout the bulk of her career, including Corporate Tax, Taxation & Estate Planning, and International Tax. She has also taught Business Associations and in the International Trade Law area, and was responsible for the Business Clinical program until 2014.

In February 2018, Catherine was appointed to the NAFTA Chapter 19 (Trade Remedies) roster, part of the NAFTA Secretariat. The NAFTA Secretariat is a unique organization established pursuant to Article 2002 of the North American Free Trade Agreement (NAFTA), and is responsible for the administration of the dispute settlement provisions of the North American Free Trade Agreement.

In October 2016, Catherine was appointed to the Public Policy Committee on Society of Trust and Estate Practitioners (STEP Canada).

In May 2016, Catherine was appointed to the Offshore Compliance Advisory Committee by the federal Minister of National Revenue. The committee advises the Minister and the Canada Revenue Agency on current and future administrative strategies to deal with tax non-compliance.

Catherine currently serves as a member of the Board of Directors of the Legal Education Society of Alberta (LESA).

In 1999, Catherine was appointed to the Indicative List for Canada to the Dispute Resolution Body of the World Trade Organization and to the International Tax Advisory Committee by the Canada Customs & Revenue Agency. She served as a Governor of the Canadian Tax Foundation (2005-2008) and is a frequent speaker to professional forums on tax and related issues including the Canadian Tax Foundation, Canadian Bar Association, Society of Trust and Estate Planners, and the International Fiscal Association.

Catherine is a member of the Alberta and Ontario Bars.

Research Activities

Catherine's current research interests are in the areas of estate planning, international taxation, and international trade law. She has travelled and written extensively in pursuit of these interests. Her current research explores the interaction of tax and trade agreements in regulating tax discrimination. Her most recent book, "Tax Discrimination and Trade in Services," was released by Springer in Spring 2017. In November 2017, Catherine received the Lifetime Achievement Award from the Canadian Tax Foundation. She was the recipient of the Canadian Tax Foundation Distinguished Writing Award in 2014, the Law Society of Alberta/Canadian Bar Association Alberta Award for Distinguished Service in Legal Scholarship in 2011, and the Widdifield Award in 2006 and 2012 for her writing in the Estate Planning area. In 2012 she was inducted into the International Academy of Estate and Trust Law.

Research

Areas of Research

Estate planning, International Taxation, International Trade Law, The Intersection of Tax and Trade Agreements in Tax Matters

Courses

Course number Course title Semester
LAW 527 Basic Tax Law
LAW 697 Corporate Tax

Awards

  • Award for Distinguished Service in Legal Scholarship, The Law Society of Alberta and the Canadian Bar Association. 2011
  • Doug Sherbaniuk Award for Distinguished Writing, Canadian Tax Foundation. 2014
  • Lifetime Achievement Award, Canadian Tax Foundation. 2017

Publications

  • Non-Discrimination and Trade in Services: The Role of Tax Treaties. Catherine Brown. Springer. (2017)
  • Taxation and Estate Planning, Student Edition. Catherine Brown. Carswell. (2016)
  • Taxation and Estate Planning. Catherine Brown. Carswell. (2015)
  • Student Edition of the Income Tax Act 2017. Catherine Brown, Arthur Cockfield and Martha O’Brien. Carswell. (2017)
  • Tax Aspects of the Transfer of Technology: The Asia-Pacific Rim . Catherine Brown. Canadian Tax Foundation. 455. (1990)
  • Women, the Law and the Economy. Catherine Brown, E Diane Pask and Kathleen E Mahoney. Butterworths. 3:1-3:88. (1985)
  • Tax Treaty Arbitration-National Report for Canada” in in M. Lang, P. Pistone, J. Schuch, C. Staringer, Tax Treaty Arbitration . Elizabeth Whittsitt; Catherine Anne Brown. International Bureau of Fiscal Documentation. (2018)
  • “Taxation of Intermediaries and the Relevance of Income Tax to Other Areas of Law” in T Edgar, A Cockfield and M O’Brien, eds, Materials on Canadian Income Tax, 15th ed. Catherine Brown and Chris Sprysak. Carswell. (2015)
  • “Taxation of Trusts in Canada” in Catherine Brown, TJ Lyons & B Kosters, eds, Taxation of Trusts, 7th ed . Catherine Brown. International Bureau of Fiscal Documentation. (2014)
  • “Revisiting the Carter Commission's International Tax Work" (with Cockfield) in Kim Brooks, ed, The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later. Arthur Cockfield; Catherine Brown. Carswell. (2013)