Jim Samuel

Partner, International Corporate Tax

KPMG in Canada

Jim is the leader of KPMG’s international tax practice in Calgary. He specializes in providing Canadian outbound tax advice to multi-national companies, and has a vast amount of experience in the preparation and review of surplus calculations. He has advised extensively on transactions involving cross-border acquisitions, divestitures, tax effective financings, and reorganizations. Jim has over twenty-two years of tax experience, including five years as a member of KPMG’s US Tax groups in Calgary and Vancouver and three years as an income tax auditor with the Canada Revenue Agency. He has authored numerous articles for publication, including ones for the Canadian Tax Journal and the Canadian Petroleum Tax Society dealing with the computation of foreign affiliate surplus pools.

  • B.Comm., University of Calgary

  • CPA, CGA

  • Canadian Tax Consulting

  • International Corporate Tax

  • Governor, CGA Alberta Board of Governors Author

  • Foreign Affiliate Surplus: What You See Isn't Always What You Get, Canadian Tax Foundation (2008)

  • 2007 Federal Budget: A Fundamental Shift in the Taxation of Foreign Affiliate Investments, Canadian Petroleum Tax Society (2007)

  • Foreign Affiliate Surplus – Got Enough?, Canadian Petroleum Tax Society (2005)