sam@taxlegal.ca
direct: (604) 605-5182
Areas of Practice:
Tax Services
Trusts and Estate Planning
Sam is a lawyer specializing in tax, trust and estate planning.
His practice involves personal and corporate tax planning, estate planning and drafting wills and trust. He has extensive experience in corporate reorganizations and corporate transactions.
Sam received his Bachelor of Laws degree from the University of Alberta in 2010 where he graduated with distinction and was awarded a number of awards including the Canadian Petroleum Tax Society Prize in Corporate Tax and the Alberta Law Foundation Undergraduate Scholarship. He was called to the British Columbia Bar in 2011.
Sam completed all three parts of the Canadian Institute of Charted Accountants In-Depth Tax Course.
Prior to practicing law, Sam received his Bachelor of Applied Science Chemical Engineering – Chemistry Honours degree from the University of British Columbia in 2003 and worked as a process engineer at Chemetics.
Prior to founding Liang Tax Lawyers, Sam articled at a national law firm in Vancouver and practiced tax law at a national tax boutique (Thorsteinssons LLP) and a local tax boutique (Legacy Tax + Trust Lawyers).
Professional Memberships and Associations
Member, Law Society of British Columbia
Member, Canadian Tax Foundation
Treasurer, Canadian Bar Association Taxation Subsection
Member, Canadian Bar Association Wills and Trusts Subsections
Contributing editor, Canadian Tax Focus, the Canadian Tax Foundation
Committee Member – Canadian Tax Foundation Vancouver Young Practitioners Steering Committee, 2011 – 2016
Recent Publications and Presentations
“Surplus Stripping and Capital Gains”, Tax Issues for Commercial Practitioners, The Continuing Legal Education Society of British Columbia, Vancouver, British Columbia, October 4, 2019 (Presenter).
“S.51 Reorganizations”, Advanced Tax Driven Corporate Transactions, The Continuing Legal Education Society of British Columbia, Vancouver, British Columbia, June 4, 2019 (Presenter).
“S.86 Reorganizations”, Advanced Tax Driven Corporate Transactions, The Continuing Legal Education Society of British Columbia, Vancouver, British Columbia, May 7, 2019 (Presenter).
“S.85 Rollovers”, Advanced Tax Driven Corporate Transactions, The Continuing Legal Education Society of British Columbia, Vancouver, British Columbia, April 2, 2019 (Presenter).
Co-Editor, Chapter 2 (Private Business Succession), CLE British Columbia Estate Planning and Wealth Preservation Practice Manual, February 2017 and 2018.
Co-Editor, Chapter 14 (Estate Planning for Private Businesses), CLE British Columbia Advising BC Businesses Practice Manual, 2018.
“Trusts and Estates Update”, Developments in Taxation: Welcome to the New Age 2017, The Continuing Legal Education Society of British Columbia, Vancouver, British Columbia, May 26, 2017 (Presenter and Author).
“Tax Issues in Common Estate Planning Techniques”, STEP/CPABC Joint Session 2016 – Estate Planning Conference, October 27, 2016 (Co-Presenter and Co-Author).
“Current Issues”, Canadian Tax Foundation 2016 British Columbia Tax Conference, September 19, 2016 (Co-Presenter and Co-Author).
“Transfers to the Corporation: Section 85 Rollovers”, Corporate Reorganizations: Tax Compliance and Avoidance, The Pacific Business Law Institute, Vancouver, British Columbia, February 4, 2016 (Co-Author).
“Top Tax Tips for Real Estate Lawyers”, Residential Real Estate Conference 2014, The Continuing Legal Education Society of British Columbia, Vancouver, British Columbia, December 4, 2014 (Presenter and Author).
“International and Interprovincial Tax Planning Issues for Individuals and Trusts”, Planning for Clients with Assets and Beneficiaries in Multiple Jurisdictions, The Pacific Business Law Institute, Vancouver, British Columbia, November 6, 2014 (Co-Author).
“Tax Issues with Incorporating a Law Practice”, Canadian Bar Association – Young Lawyers, Vancouver, British Columbia, June 17, 2014 (Presenter).
“Acquisition of Control and Effective Use of Corporate Losses”, Tax Effects of Business Combinations, The Pacific Business & Law Institute, Vancouver, British Columbia, December 3, 2013 (Co-Author).
“Outbound loans under new proposed budget”, Canadian Tax Foundation Tax Highlights, September 2012.
“T1135 Foreign Property and Income Reporting Requirements”, TaxnetPro, May 2012.