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
Practice Restricted to Canadian Income Tax, Trusts & Estates Law


Jonathan Garbutt is a tax lawyer who practices 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 developed his practice in international private banking when he started his career 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 becoming a lawyer, Jonathan worked as an economist with the Canadian Electricity Association in Ottawa and with Nakamae International Economic Research 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 has been working with Dominion Tax Law since starting her third year of law school and is now articling with the firm. 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 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 co-ed team that she also manages, and sometimes playing open stages as the singer in a rock cover band.

Michael Headshot cropped

Michael Harker



Michael is a Canadian tax lawyer practicing in both tax planning and tax litigation. He graduated from the Schulich School of Law at Dalhousie University in 2020 and articled for Dominion Tax Law before being called to the Law Society of Alberta. Michael practiced as a litigator and solicitor for a full-service corporate/commercial law firm in Calgary, Alberta before returning to tax in 2023. Michael now practices with Dominion Tax Law while residing in Vancouver, British Columbia and is a member of both the Alberta and British Columbia Law Societies.

Before pursuing his legal career, Michael obtained a Bachelor of Arts degree in English Literature and Education from the University of British Columbia. He taught in Vancouver, British Columbia at both the elementary and high school levels and enjoyed helping his students become inspired by reading and storytelling.

He loves tax law and is dedicated to helping his individual clients and businesses achieve their financial goals through expert tax planning and legal representation. He is dedicated to life-long learning and professional development. Michael is passionate about film and television and has been a regular attendee and volunteer at film festivals both in Vancouver and Halifax. He has also worked in the film industry as a background actor and production assistant and has helped produce several independent film projects with his friends and colleagues.