Nicholas P. Smith

Nick Smith is a founding principal with Legacy Tax + Trust Lawyers in Vancouver. For over 30 years, Nick’s practice has focused on federal, provincial and international tax and estate planning, with an emphasis on owner manager corporate reorganizations, tax structuring of purchases and sales of businesses, business succession and working with trusts, estates and tax-planned wills. He also has particular expertise dealing with the 21 year deemed disposition rule applicable to most trusts. Nick has extensive experience representing individuals, corporations and trusts involved in tax disputes with Canada Revenue Agency and the Province of British Columbia. He was called to the British Columbia Bar in 1989 and is a frequent author and lecturer for a variety of professional organizations. He has been qualified by the British Columbia Supreme Court on multiple occasions as an expert in Canadian taxation. He has also been qualified as an expert in Canadian taxation by the United States Tax Court. Nick obtained a Bachelor of Science degree from McGill University in Montreal (graduating with Great Distinction). He obtained his law degree from the University of British Columbia. He completed the Canadian Institute of Chartered Accountants 3 year In-Depth Tax Course in 1994.