Donald Smetheram
Andrea Donohoe
Lisa Heddema
Dorothy Lim





LISA HEDDEMA, LLB

Legal Counsel

Professional Experience:

  • Practice focuses on providing tax advice with respect to business transactions, corporate reorganizations, succession planning, domestic and offshore trust planning, and shareholder and partnership issues
  • Over 20 years of practicing tax law

Background

Lisa was born in Calgary, Alberta, and moved to Vancouver in 1976 where she attended high school. She obtained her Bachelor of Science degree (Biopsychology) from the University of British Columbia in 1987 and obtained her law degree from the University of British Columbia in 1990.

Lisa articled with Fraser & Beatty and was called to the Bar in British Columbia in 1991. She remained with that firm until 2005, practicing in the tax and corporate-commercial areas. In 2005, Lisa joined the firm of Kellough & Partners, a boutique tax law firm affiliated with Deloitte & Touche. In 2008, the firm name was changed to Heddema & Partners and Lisa became the managing partner. In 2011, Lisa joined Smetheram & Company where her practice focuses on tax planning and advice.

Degrees / Education:

  • CICA In-Depth Tax Course; 1994
  • Bachelor of Laws, University of British Columbia; 1990
  • Bachelor of Science in Biopsychology, University of British Columbia; 1987

Professional Memberships:

  • Called to the Bar of the Province of British Columbia; 1991
  • Member of the Canadian Tax Foundation
  • Member of the Tax Law subsection of the Canadian Bar Association
  • Member of the Business Law subsection of the Canadian Bar Association
  • Member of the Executive of the Society of Trust and Estate Practitioners (Vancouver Branch)
  • Member of the International Fiscal Association
  • Director, BC Public Interest Advocacy Society

Selected Publications and Presentations

  • Presentation and Paper - "Assets vs. Shares: Assessing the Alternatives", for Continuing Legal Education seminar on tax aspects of buying and selling a business
  • Presentation - "Insurance Funded Buy-Sell Arrangements", for Canadian Association for Life Underwriters continuing education program
  • Article (co-authored with Joel Nitikman) - "Using a Partnership to Avoid U.S. Estate Taxes", Vol. III, No.2, Business Vehicles, Federated Press
  • Article - "Non-Partnership Flow-Through Vehicles", Vol. III, No.4, Business Vehicles, Federated Press
  • Article - "Treatment of S-Corporations and Limited Liability Companies under Canada-U.S. Tax Treaty", Vol. IV, No.1, Business Vehicles, Federated Press
  • Paper and Presentation - "Family Trusts - An Update", British Columbia Tax Conference, Canadian Tax Foundation
  • Chapter contributor to Taxation of Private Corporations and Their Shareholders, Third Edition, by Howard J. Kellough and Peter E. McQuillan, Canadian Tax Foundation
  • Article - "Restricted Meaning of 'Connected' for Section 84.1", Tax Topics, CCH Canadian Limited, Number 1478
  • Article - "Interest Not (Necessarily) a Capital Expense", Tax Topics, CCH Canadian Limited, Number 1517
  • Paper and Presentation - "Section 15 Shareholder Benefits: A Review and Update", British Columbia Tax Conference, Canadian Tax Foundation
  • Paper and Seminar - "Estate and Succession Planning", for CGA Professional Development Program
  • Paper and Presentation - "Shareholder/Employee Benefits and Expenses", British Columbia Tax Conference, Canadian Tax Foundation
  • Paper and Presentation - "Fairness Applications and Voluntary Disclosure", British Columbia Institute of Chartered Accountants
  • Presentations - "GAAR", for CRA Reorganization Course, Canada Revenue Agency
  • Presentation and Paper - "Current Issues: Requirement Letters", British Columbia Tax Conference, Canadian Tax Foundation
  • Presentation - "A Year in Review", for seminar for Society of Trust and Estate Practitioners

Personal Interests

In her spare time, Lisa enjoys running, playing soccer, travelling and enjoying good wine.

Contact Information:

Direct: (604) 696-3196
Email: lheddema@smetheramlaw.com