Volunteer Profile
Lori Bokenfohr
She/Her
Fasken Martineau DuMoulin LLP
On-Demand Programs
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Paying the Piper: Tax Considerations in Settlement Disputes (On-Demand)
In this presentation, Lori Bokenfohr discusses tax issues in business disputes. She reviews basic tax rules and presents hypothetical situations to highlight tax considerations in shareholder disputes and buyouts, tax treatment of damages, and getting a tax deduction. This on-demand program was originally presented as an in-person program in May 2018. -
Business Disputes (On-Demand)
Explore strategies and mechanisms for avoiding and resolving business disputes. Topics discussed include the duties of good faith and honesty, tax considerations in dispute settlements, strategic considerations in arbitration, and more. This on-demand program was originally presented as an in-person program in May 2018. Total running time 4 hours, 15 minutes.
Publications
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Alberta Wills and Estates Practice Manual
The Alberta Wills and Estates Practice Manual is a comprehensive resource for any wills and estates practitioner. This two-part manual contains essential information and practical tips on estate planning and administration, including surrogate forms and procedures. Whether you are drafting a will or probating one, this manual is a go-to resource. -
Alberta Family Law Practice Manual: 2020
Prepared by leading family law practitioners, the Alberta Family Law Practice Manual guides you through a family law file from start to finish, whether the file proceeds through collaborative law, mediation, arbitration, or court. Highlights include comprehensive information on divorce, matrimonial property, child and spousal support, and trials.
Papers
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Tax Issues in Business Disputes: Helping Your Client Achieve a Better After-Tax Result
This paper considers potential tax consequences in business disputes. It reviews corporate tax rules and illustrates different corporate tax planning options and outcomes. It also reviews the tax treatment of damages and settlement amounts. Finally, this paper considers the tax treatment of various expenses often incurred in business disputes, and provides suggestions for obtaining the most favourable tax treatment possible in respect of those expenses. This paper is part of a collection presented at LESA’s Business Disputes program in Lake Louise on May 5, 2018. -
Tax Planning and Drafting Best Practices in Unanimous Shareholder Agreements
In any flow of funds between corporations and shareholders, tax consequences should be considered to ensure profits are distributed without an excessive tax burden. Certain drafting techniques in unanimous shareholder agreements can help to ensure shareholders are positioned to equitably share tax pools and access exemptions on sale. In that context, this paper provides a general overview of the tax relationship between corporations and shareholders, and considerations that apply to ongoing operations, as well as to share sales and other dispositions. Drafting tips for optimizing tax efficiencies are identified, and common drafting errors or oversights that may lead to missed tax planning opportunities are discussed.This paper is part of a collection presented at LESA’s Unanimous Shareholder Agreement Disputes program in Edmonton on April 6, 2016 and in Calgary on April 20, 2016. -
Business Structures for Family Farms: Ongoing Operations, Transfers, Asset Protection, and Estate Planning
Family farming carries unique tax planning advantages not available to other Canadian businesses. The relevant rules provide opportunities to multiply capital gains deductions among family members. Other advantages are available in estate planning and in making post mortem elections. Various business vehicles may be used to conduct family farm operations and to transfer interests to family members. Using a multi-generational family farm as a backdrop to the discussion, this paper explores these issues in the context of a patriarch’s death and a divorce in the family. This paper was presented at the Family Farm Issues program in May 2014.
