Editors

Editors
The Editorial board of Taxation of Corporate Reorganization is composed of:
Kim Brooks
Mark D. Brender
Firoz Ahmed
Stan Ebel

	Kim Brooks is a professor of law at the University of British Columbia faculty of law. She has also taught at Queen’s University, Faculty of Law. Before moving to academia, Professor Brooks practiced as a tax lawyer with a large Toronto law firm. Her practice focused on corporate and international tax, including tax aspects of cross-border investments and transactions, financings, reorganizations and restructurings. Professor Brooks completed a Bachelor of Arts degree at the University of Toronto, a Bachelor of Laws at the University of British Columbia, and a Masters of Law (Taxation) at York University, Osgoode Hall Law School. She is a member of the Canadian Tax Foundation, International Fiscal Association, Law Society of Upper Canada, and National Tax Association.

	Mark D. Brender is a tax partner in the Montreal office of Osler, Hoskin & Harcourt LLP. Mark's practice concentrated primarily on domestic and international income tax issues, advising clients on corporate reorganizations, mergers and acquisitions/divestitures, public offerings, financings and estate planning. Mandated by Federal Department of Justice to advise on the concept of "Beneficial Ownership" in Canadian income tax law and its application in relation to Québec. Frequent speaker and writer on corporate income tax matters, particularly on the tax aspects of merger & acquisition transactions, divisive reorganizations and corporate finance. Has written numerous articles for national publications which have been referred to and cited by judges of TCC and Federal Court of Appeal. Editor-in-chief, Corporate Groups and Structures Journal (Federated Press). From 1993 to 2000 lectured on the taxation of trusts and partnerships in the McGill Taxation program. He has also been a sessional lecturer in the corporate tax course at Queen's University Law School. Member, CTF, IFA, Association de Planification Fiscale et Financière, and Canadian and Quebec Bar Associations. Chair, Montréal branch, STEP. Admitted to the Québec Bar in 1990.

	Firoz Ahmed is a partner in the firm's Taxation Department. He specializes in the taxation of corporate reorganizations, international taxation and corporate finance. In 1989, he was seconded to the Rulings Directorate of Revenue Canada, Taxation as a senior rulings officer in the corporate reorganizations section. Firoz has written articles and presented papers on a number of income tax subjects for the International Tax Review, Journal of International Taxation, Canadian Tax Journal and the Tax Executives Institute. For the last several years, Firoz has been recognized as one of the top tax advisors in Canada by various publications, including the International Tax Review, the Lexpert Guide to the Leading 500 Lawyers in Canada, and the Chambers Global: The World's Leading Lawyers.

	Stan Ebel is a tax partner in the Calgary office of Osler, Hoskin & Harcourt LLP. Stan’s practice focuses on corporate reorganizations, mergers and acquisitions, financing arrangements, international tax planning and resource taxation. In addition to his practice, Stan has been a speaker on income tax issues at various conferences. He is a member of the various professional associations: CTF, IFA, CPTS. He is a law graduate of the University of Toronto. Professional Affiliations Law Society of Alberta Canadian Tax Foundation Canadian Petroleum Tax Society Contact Direct Dial: 403-260-7051 E-mail: sebel@osler.com Education 1988 University of Toronto, LL.B. 1985 University of Calgary, B.A. (Hons.) Year of Call 1989 Alberta Bar