66 LEXPERT • June 2019 | www.lexpert.ca/usguide
Goguen, Siobhan A.M., Felesky Flynn LLP Calgary - (403) 260-3313 - sgoguen@felesky.com
Siobhan Goguen has practiced in all areas of Canadian tax law with an emphasis on cross-border transac-
tions. Prior to studying law, Siobhan obtained a Certified Management Accountant designation and worked
in several industries as an accountant. Siobhan was admitted to the Alberta Bar in 1998 and received a
Master of Laws (US Taxation) from Southern Methodist University in 2000. She has been a partner with
Felesky Flynn LLP since 2004. Siobhan has written and presented on numerous tax topics for, among others,
the Canadian Bar Association, the Canadian Tax Foundation and the International Fiscal Association, as
well as being a sessional instructor of the introductory Canadian income tax law course at the University of
Calgary, Faculty of Law. Siobhan has extensive knowledge of, and experience dealing with, tax-efficient in-
bound and outbound structuring, including mergers, acquisitions and divestitures, corporate and individual
migration, and providing practical value driven solutions to complex tax and estate planning considerations
facing wealthy cross-border families.
Lexpert Ranking: RR
Sherman, Mitchell J., Goodmans LLP Toronto - (416) 597-4189 - msherman@goodmans.ca
Partner. Tax practice focuses on corporate/commercial transactions, including equity and debt financings,
acquisitions, divestitures, syndications, reorganizations, structured products, investment funds and inter-
national tax planning. Recognized as a leading tax lawyer by Chambers, Lexpert, Euromoney's Guide to the
Best of the Best, e Legal 500 Canada, e Best Lawyers in Canada and Law Business Research's Who's Who
Legal Canada. Also recognized as one of the 500 leading global tax lawyers by the current Tax Directors
Handbook. Author of numerous papers and frequent speaker on income tax matters. Member, CBA and
IFA(C). Frequent contributor to Corporate Finance Tax Journal and the International Taxation Journal. Past
Chair of the National Taxation section of the Canadian Bar Association and past member of the Executive
of the CICA-CBA Joint Committee on Taxation. Has presented seminars to senior CRA officials on ad-
vanced corporate reorganizations and partnerships. JD, University of Toronto, 1987. Called to the Ontario
Bar in 1989.
Lexpert Ranking: MFR
Smit, Carrie B.E., Goodmans LLP Toronto - (416) 597-4230 - csmit@goodmans.ca
Partner and head of Goodmans Tax Group. Named "Toronto Tax Lawyer of the Year" in 2016 and 2018 by
Best Lawyers in Canada. Recipient of the "Best in Tax" Award at the 2012 Euromoney Americas' Women
in Business Law Awards. Recognized as a leading tax lawyer by e Canadian Legal Lexpert Directory,
Lexpert Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada, e Lexpert/American
Lawyer Guide to the Leading 500 Lawyers in Canada, Chambers, e Best Lawyers in Canada, Euromoney,
e Legal 500 Canada, e Legal 500's Tax Directors Handbook 500, Law Business Research's Who's Who
Legal: Canada and International Tax Review's Women in Tax Leaders. Appointed a member of the CBA's
Chartered Professional Accountants of Canada Joint Committee on Taxation and a member of the Council
of IFA Canada. Member of CBA and IFA. A former Governor and member of the Executive Committee
of the Canadian Tax Foundation. LLB, 1990, Gold Medalist; Ontario Bar, 1992.
Lexpert Ranking: MFR
Hayhoe, Robert, Miller Thomson LLP Toronto - (416) 595-8174 - rhayhoe@millerthomson.com
Practice focuses on providing tax advice to Canadian and international charities and non-profit organiza-
tions. Robert has particular expertise in cross-border tax rules for Canadian charities. He also provides
CRA audit representation to charities and non-profit organizations involved in difficult situations. Robert is
author of many charity law articles and the principal co-author of Carswell's Charities Taxation, Policy and
Practice textbook. He presents frequently on Canadian charity law subjects across Canada and internation-
ally. He is the Liaison Officer between the CBA Charities Law Section and the ABA Tax Section Exempt
Organizations Committee and a member of other organizations including the CTF and CAGP. Recognized
by Lexpert® as one of Canada's "Lexpert Rising Stars: Leading Lawyers Under 40" (2006). LLM (Taxation)
from Osgoode Hall Law School at York University. Admitted to the Ontario and British Columbia Bars.
Lexpert Ranking: MFR
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