• Tax planning and dispute resolution

    MaryAnne Loney

    Advises clients on a variety of tax issues including tax, business succession,
    tax effective estate planning and tax disputes

Contact MaryAnne Loney


OFFICE: Edmonton

DIRECT LINE: 780.482.9112


      Corporate Commercial Securities
      Estates, Trusts & Taxation


LAW SCHOOL: University of Alberta

BAR ADMISSIONS: Alberta (2012)

Assistant: Lori Evans

Assistant Phone: 780.482.9130

Assistant Email:

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MaryAnne is an experienced tax lawyer whose major in accounting and experience with the Department of Justice Canada allows her to provide specialized advice in both tax planning and tax dispute resolution.

MaryAnne typically advises clients on corporate and individual tax planning, tax-effective estate planning, purchase and sale of business, business succession planning and dispute resolution with the Canada Revenue Agency. She has experience working with Corporations, not-for-profits, charities, and trusts.

Based in Edmonton, MaryAnne practices throughout Alberta.


  • LL.B., University of Alberta
  • B.Comm., University of Alberta (with Distinction)

Professional Associations, Affiliations and Community Activities:

  • Executive Member, Canadian Bar Association - Tax Section
  • Member, Canadian Tax Foundation
  • Member, Edmonton Tax Discussion Group

MaryAnne assists individuals, private corporations, public entities, not-for-profits, partnerships and other entities regarding tax considerations in relation to major transactions and to ensure they are structured in a tax efficient manner, helping her clients meet the goals of their stakeholders. Effective tax planning is essential to avoiding unnecessary tax expenses. MaryAnne:

  • Advises and assists clients on the sale of a business on a tax-effective basis focusing on maximizing the after-tax proceeds to the client.
  • Assists clients in organizing their estates to ensure that their assets pass to the appropriate persons on a tax-effective basis; this often involves the use of a holding company and a family trust.
  • Assists clients in splitting corporate assets in the event of a matrimonial breakdown or when business partners want to go separate ways.
  • Works with clients to reorganize their corporate structure to minimize tax and meet many other business needs.
  • Assists clients on the intergenerational transfer of a family business on a tax effective basis, often undertaken in conjunction with the clients overall estate planning needs.
  • Assists non-resident entities on appropriately structuring Canadian investment from a tax perspective.
  • Assists businesses determine the most efficiently ways to comply with their GST obligations.
  • Assists professionals in establishing tax-efficient corporate structures, including professional corporations, partnerships, and cost-sharing arrangements.
  • Assists farmers and their estates in the tax-efficient transfer of farm property.
  • Assists employers in establishing retirement plans, stock option plans, and other benefit programs for employees.
  • Assists employees in maximizing their tax-efficiency in preparation for retirement.

MaryAnne has a reputation for problem solving and enjoys assisting clients faced with tax disputes at all phases, from audit to court. She takes an economical approach to the law, helping her clients evaluate risks and make the right business decisions.

Having articled with the Department of Justice and Public Prosecution Service of Canada, MaryAnne has experience working with tax officials and on behalf of the CRA which helps her to obtain the most economical solutions to her client's tax problems. She has successfully resolved files with justice lawyers and has appeared before the Tax Court of Canada, the Provincial Court, the Alberta Queen’s Bench Master’s Chambers and the Justice Chambers.

Her experience in tax disputes includes:

  • Negotiated a settlement with the Department of Justice relating to a situation where a taxpayer had been defrauded by their accountant.
  • Represented a taxpayer in a dispute regarding where the workers were independent contractors or employees.
  • Represented a taxpayer through the audit process in a situation where complications were anticipated.
  • Negotiated a settlement with the Department of Justice relating to a reassessment for the capital gains on the principle residence of a deceased individual which resulted in the saving of hundreds of thousands of dollars.
  • Assisted an accounting corporation after they received a third party notice requiring them to provide a substantial number of tax-related documents; she worked with the parties involved to reach a settlement which enabled them to comply with the Canada Revenue Agency while protecting their interests.
  • Represented taxpayer disputes with the Canada Revenue Agency relating to whether a corporation was a personal service business, whether expenses were valid, and other corporate tax disputes.
  • Represented taxpayer disputes with the Canada Revenue Agency relating to payroll and GST accounts.
  • Prepared submissions to the appeal's division for a real estate development's multimillion dollar tax dispute.
  • Assisted individuals and corporations with the preparation of submissions for the Canada Revenue Agency voluntary disclosure program.
  • Obtained rectification orders correcting inadvertent errors that resulted in unintended tax consequences saving clients thousands of dollars of additional taxes.
  • Prepared application for taxpayer relief which resulted in Canada Revenue Agency waiving hundreds of thousands of dollars

As both a corporate and tax lawyer, MaryAnne provides charities and not-for-profit organizations with the expertise to effectively and efficiently deal with the CRA, establish good governance, and handle their affairs. MaryAnne has extensive experience assisting charities become registered with the CRA, assisting charities and not-for-profits to comply with their obligations under the Income Tax Act and provincial legislation, and representing charities in disputes with the Charities Department.

  • Provides tax advice on the aspects and advantages of setting up charitable foundations.
  • Works with organizations to assist them with incorporation and charitable registration applications.
  • Provides structuring governance solutions for charitable and not-for-profit organizations.
  • Works with charities to craft bylaws and purposes that comply with both the Income Tax Act and provincial legislation.
  • Assists charities in meeting their obligations as registered charities under Income Tax legislation.
  • Assisted a large charity in an audit of their lease and rental agreements and established a standardized agreement for them to use on a go-forward basis. 
  • Assisted registered charities in disputes with the Charities Directorate over the eligibility of certain payments for donation tax receipts.
  • Assisted organizations with the preparation of charitable trust agreements, articles, bylaws and applications for registration as a charity with the Canada Revenue Agency.



  • "Alternate Forms of Executive Compensation: Tax and Employment-Related Issues and Trends", McLennan Ross Webinar, 2018
  • "Estate & Business Succession Planning", McLennan Ross Webinar, 2016


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