We help you with Canadian Income Tax, Trusts, & Estate Law

Dominion Tax Law is a Canadian law firm that has restricted its practice to Canadian income tax, trust & estate matters. We are an independent firm with offices in Toronto, Ontario and Calgary, Alberta and able to assist you with federal tax matters in any province of Canada. Our tax lawyers can assist with all Canadian income tax issues faced by individuals, trusts, partnerships & corporations. We serve Canadian residents & non-residents with connections to Canada.

Dominion Tax Law’s lawyers practice all aspects of Canadian tax law, including matters of general tax planning; global tax minimization, tax advice for M&A, & international private investment. Our tax lawyers also handle matters involving tax controversy & litigation, including managing voluntary disclosures to the Canada Revenue Agency.

Dominion Tax Law helps clients plan & document international transfer pricing, as well as deal with any disputes or controversies involving such matters. Our tax lawyers also assist Canadian residents draft trusts & wills, & advise non-residents on trust & estate matters involving Canadian trusts, trustees, assets & beneficiaries.

As tax lawyers, we can assist individuals, global families, family offices, financial institutions & trust companies with respect to their interactions with the Canadian tax system. We advise with regard to all aspects of non-resident trusts settled by, or for the benefit of, Canadian residents. Specifically, our tax lawyers can assist with tax-efficient immigration to Canada. We advise Canadian residents seeking to become non-residents for tax purposes. Our tax lawyers also advise in respect of investments made by Canadian residents & Canadian corporations outside of Canada, & on the structuring of such investments & transactions for financial institutions, including the use of international Canadian-compliant private placement life insurance policies.

The Team

Jonathan N. Garbutt cropped

Jonathan N. Garbutt

Barrister & Solicitor, Alberta and Ontario


Since graduating from the University of Toronto, Faculty of Law, in 2005, Jonathan Garbutt has been practicing Canadian income tax law, including matters of general tax planning, global corporate tax minimization, tax advice for M&A, international private investment tax & tax controversy & litigation, as well as international transfer pricing and Canadian trusts & estates law.

Jonathan began his practice in international private banking with one of the largest global law firms. There he advised global high net-worth clients with respect to the Canadian tax system including non-resident trusts, tax efficient immigration & emigration as well as building a unique insurance-focused tax planning strategy for high-net-worth Canadians.

Jonathan regularly appears on various public events and media, including appearances on the Business News Network (BNN) and the CBC.

Prior to attending law school, Jonathan worked as an economist in Ottawa and in Tokyo.

Jonathan has volunteered as treasurer of the Tokyo Canadian Club prior to going to law school. He was Treasurer with Grand Moot, Supervisor at Enterprise Legal Services, and Editor at the Law Review while studying law at the University of Toronto. He was recognized for his work with his first firm’s Pro Bono Leadership Council and for his efforts to protect at-risk and disadvantaged youth in Toronto. Jonathan has since been recognized as volunteer of the year by the Alberta Figure Skating Association for his efforts to bring skating lessons to new Canadians and disadvantaged children in Calgary, Alberta.

Pamela MacDonell

Pamela MacDonell



Pam is a tax lawyer working with Dominion Tax Law since starting her third year of law school in 2021. Prior to attending the University of Alberta Faculty of Law and receiving her law degree in 2022, Pam used her BScN and MBA degrees for several years as an entrepreneur, in healthcare, and in real estate. Her business and management experience, as well as a love for math, has made tax law a natural career destination.  Pam was called to the bar in Alberta in 2023.

Pam lives in Edmonton, Alberta, where she is also raising a teenage son. She spends her spare time riding her bike on the river valley’s single-track trails, playing soccer for a community team, and rock climbing.