Carman concentrates his practices primarily in the areas of taxation and corporate law, with emphasis on compliance and dispute resolution with government agencies, and on corporate tax strategies, structures and governance of tax risk. Carman chaired Dentons' National Tax Practice group from 2002 to 2012.
Assisting clients with audits, objections to the Canada Revenue Agency and appeals to Courts when required, Carman works to resolve tax related disputes at the earliest level. He has appeared before the Supreme Court of Canada and extensively before the Tax Court of Canada, the Federal Court Trial Division and Federal Court of Appeal, and all levels of court within Alberta, on matters relating to Income Tax, GST and other commodity taxes.
Carman also acts for Canadian and international companies advising on tax efficient structures and effective tax management. This includes advice to First Nations and in respect of structures with First Nation enterprises, to cross-border investment into and from Canada, and to private and public transactions, structures and taxation issues, including acquisitions, divestitures & reorganizations, transfer pricing and withholding taxes.
Carman is a member of the Board of private corporations as well as not for profit organizations, including Chair of the Edmonton Community Foundation. He is a frequent speaker on tax matters. From 2001 to 2006, he was a member of the Faculty as a Sessional Lecturer in Taxation for the Faculty of Law, University of Alberta. He was recognized by Best Lawyers in Canada 2013 as "Lawyer of the Year" in Tax Law (Edmonton) and as one of Canada’s leading lawyers in the area of Tax Law in 2013 and 2014.
Confidential Clients: Provided tax advice to Canadian clients regarding entry into the Middle East and Africa through a European entity, investment with a U.S. partner into a European operating entity, investments into Central Asia and Australia.
Confidential Client: Provided tax advice to foreign corporations in respect of inbound investments into Canada.
The Queen v. McLarty: 2008 SCC 26: Successfully represented Mr. McLarty from trial through to a cross appeal to the Supreme Court of Canada.
Confidential Client: Successfully represented Robert Fraser in a statutory interpretation case in the Federal Court of Appeal (Fraser, The Queen, 2004 DTC 6279)
Echo Bay Mines Ltd.: Successfully represented client in disputing depreciation on mining equipment (Echo Bay Mines Ltd. v. Canada, 2003 FCA 270).
Recognized by Best Lawyers in Canada 2015 as one of Canada’s leading lawyers in the area of Tax Law (2012-2015)
Consistently recommended by The Canadian Legal Lexpert Directory 2012, 2013 and 2014 as one of Canada's leading lawyers in the area of Corporate Tax Law
Martindale-Hubbell BV Distinguished Peer Review Rating
Recognized by Best Lawyers in Canada 2013 as "Lawyer of the Year" in Tax Law (Edmonton)
Recognized as a leading lawyer in International Tax Review Tax Controversy Leaders (Canada) 2011
Received the well-regarded distinction and recognition as Queen's Counsel
Retired from the Canadian Armed Forces with rank of Captain (Navy)
Canadian Forces Decoration and Bar
Queen Elizabeth II Golden Jubilee Medal
Alberta Centennial Medal
In the Media
- Quoted in "Decision on ex parte applications 'reassuring' for taxpayers", Article by Michael McKiernan, Legal Feeds Blog, February 28, 2013
- Quoted in "Tax dilemma for Alberta's finances", Article by Sheila Pratt, Edmonton Journal, January 2013
- Quoted in "Tax Court encourages conference approach", Article by Donalee Moulton, The Bottom Line, January 2013
- "Connecting legal fees to business income - change or status quo for deductions?" Tax Topics #2205, CCH June 12, 2014
- "Federal Court of Appeal deals a blow to the Canada Revenue Agency: Full disclosure must be made on ex parte applications", Canadian Tax Litigation, February 25, 2013
- Tax Dispute Resolution - Is There a Better Way, CTF 2010 Conference Report (with Paul Lynch and Anne-Marie Levesque)
- "When Can 'Incorrect or Incomplete' Be Sufficient to Overcome Deemed Validity?", Tax Topics #2015, October 21, 2010
- Lipson: Supreme Court Hands CRA Biggest Ever GAAR Victory in a Cliff-Hanger
- Contributor, CCH Canadian Transfer Pricing, 2nd Edition
- “Post-Lipson GAAR Cases”, Tax Topics, CCH June 2009
- “A “New” Way to Challenge Decisions of the Minister of National Revenue?” CCH January 2009
- “Case Update 2008 - A Discussion of Recent Cases”, Canadian Tax Foundation 2008 Annual Conference
- "To Waive or not to Waive-That is not the Only Question!" Tax Topics #1797, CCH August 17, 2006
- "When Audit Obligations Conflict with Rights to Privilege - Who Wins?" Tax Topics #1763, CCH December 22, 2005
- "A Review of Recent Cases of Significance - A Case Study on the Development of a Case Law Approach to Tax", Canadian Tax Foundation 2005 Prairie Provinces Tax Conference
- "Recent Developments in Tax Practice", Canadian Tax Foundation 2004 Conference Report
- "The New Civil Penalty Provisions - Professional Liability for Culpable Conduct", 2000 Prairie Provinces Tax Conference, pp. 4:1-42
Activities and Affiliations
- Active member, International Fiscal Association, Canadian Bar Association, Canadian Tax Foundation, Alberta Law Society, Edmonton Bar Association
- Past Governor, Canadian Tax Foundation
Community Involvement and Pro Bono
- Chair, Edmonton Community Foundation
- Deputy Chair and Member, Investment Committee
- Director and Treasurer, Alberta Chambers of Commerce
- Dentons Office Campaign Chair, United Way of Edmonton
- Member, Edmonton Homeless Commission
- Past Chair, Edmonton Chamber of Commerce
- Member, Derrick Golf and Winter Club
- Advice and legal assistance to GO Community Centre, charity building a community sports and recreation centre
- Assistance to individuals and non-profits disputing tax but unable to afford cost of a lawyer
- Presenter, Canadian Tax Foundation Annual National Conference and Prairie Provinces Conference
- Past Instructor, Legal Education Society of Alberta, Bar Admission Course
- Past Sessional Lecturer 2001-2006, Taxation, Faculty of Law, University of Alberta
- In addition to his law practice, Carman served 34 years in the Canadian Armed Forces before retiring at the rank of Captain (Navy). From 2006 to 2008, he served as the President for the Interallied Confederation of Reserve Officers (CIOR), an NGO representing the interests of 1.3 million Reservists serving in NATO and associated countries, reporting to and advising NATO on Reserve Policy issues and providing professional development opportunities to Reserve Officers. He has previously commanded at sea and ashore with units of the Canadian Armed Forces.
- Presenter, "P3 and Foreign Direct Investment Options for Economic Development", Meet the North Conference, Edmonton, October 5, 2012
- Presenter, "Transaction Planning to the Supreme Court of Canada (and Everything in-between): How to Prepare for and Manage Tax Disputes", Alberta Tax Litigation Seminar, Edmonton, November 17, 2011
- Presenter, Webinar: "Selling Your Business - Tips, Tricks and Traps", Edmonton, October 13, 2011
- Co-Presenter, "Tax Dispute Resolution - Is There a Better Way?", Canadian Tax Foundation 2010 Annual Conference, November 30, 2010
- Panel Chair and Presenter, Canadian Tax Foundation 2008 Annual Conference
- Panel Chair, Canadian Tax Foundation 2006 Prairie Provinces Conference
- Presenter, “A Review of Recent Cases of Significance – A Case Study on the Development of a Case Law Approach to Tax”, Canadian Tax Foundation 2005 Prairie Provinces Tax Conference
- Presenter, “Recent Developments in Tax Practice”, Canadian Tax Foundation 2004 56th National Tax Conference