Ray is McInnes Cooper’s former Managing Partner and CEO, with a practice in tax law. He acts as counsel to private and public companies on a broad range of issues, from tax effective growth to reorganization. He advises on commercial transactions, including tax disclosure in prospectuses and circulars, delivering Canadian tax opinions to facilitate capital market transactions and structuring transactions. He also advises on enterprise structuring, succession planning and tax dispute resolution for business owners and entrepreneurs. Ray counsels individuals on estate planning and non-residents on Canadian tax issues as well. He has been recognized by Best Lawyers™ in Canada for his practice in Tax and Trusts and Estates since 2011, and received the Best Lawyers 2018 Trusts and Estates “Lawyer of the Year” award in Halifax. Ray is also ranked in The Canadian Legal Lexpert Directory.
Ray has made representation to, and received interpretations and rulings from, the Canada Revenue Agency with respect to the Income Tax Act and Excise Tax Act. He has appealed reassessments of income tax and GST/HST to the Canada Revenue Agency, the Tax Court of Canada and the Federal Court of Appeal. Ray was an instructor of corporate transactions at the Dalhousie Law School for 10 years.
Ray is the Past President of the Canadian Bar Association and Chair of the Atlantic Provinces Economic Council. He is a past member of the national CICA/CBA Joint Committee on Taxation, having worked with the federal Department of Finance on tax policy issues as part of the committee, and is past Chair of the tax subsection for the Nova Scotia Branch of the CBA. He is a member of the CBA, the Nova Scotia Barristers’ Society, the Canadian Tax Foundation and the International Bar Association.
LL.B., Dalhousie University (1996)
M.B.A., Dalhousie University (1996)
B.Sc., Dalhousie University (1992)