David Roberts


Dave Roberts is a lawyer who carries on an international tax practice, based in California, focusing on Canada U.S. tax planning, issues and strategies. His clients include law and accounting firms in Canada, U.S. and Canadian public companies, family-owned companies with crossborder operations or ownership, and individuals. Mr. Roberts advises on:

- expanding, financing, reorganizing and selling businesses internationally

- establishing and reorganizing cross-border business arrangements

- investing internationally in real estate and other property and reorganizing and selling those investments

- estate planning with assets or beneficiaries in more than one country

- relocating internationally

He does not prepare tax returns.



Attorney, California, 1993

Solicitor, England & Wales, 1991

Barrister & Solicitor, Alberta, 1984

Bachelor of Laws degree (with distinction), University of Alberta, 1983

Bachelor of Commerce degree in Finance (with distinction), University of Alberta 1980

Publications and Presentations

Dave has has spoken and written extensively on U.S., Canadian, and international tax matters, such as:

"US Tax Issues for Canadian Practitioners" (2012) Continuing Legal Education Society of British Columbia.

"Structuring Ownership of U.S. Vacation Property" (2008) Prairie Provinces Tax Conference (Toronto: Canadian Tax Foundation, 2008)

"The Enigmatic Riddle: Canadian Estate Planning and US Persons" (2006) Prairie Provinces Tax Conference (Toronto: Canadian Tax Foundation, 2006) 4:1

"Structuring Ownership by Canadians of US Real Property — A Review of Current Issues and Planning" (2005) Prairie Provinces Tax Conference (Toronto: Canadian Tax Foundation, 2005) 10:1-26

Wayne L. Tunney and David G. Roberts, "The Global Evolution of a High-Tech Company: Canadian and US Perspectives," Report of Proceedings of the Fifty-Second Tax Conference, 2000 Conference Report (Toronto: Canadian Tax Foundation, 2001), 2:1-36.

David G. Roberts, "Business Organization: Corporation, Partnership, or Other?" Report of Proceedings of the Fiftieth Tax Conference, 1998 Conference Report (Toronto: Canadian Tax Foundation, 1999), 48:1-29

"Some Issues in the Determination of Paid-up Capital", (1992) vol.40, no.2 Canadian Tax Journal 338

Prior Practice

Before establishing his own practice in 1996, Dave practiced at three firms:

Heller Ehrman, San Francisco

Bennett Jones, Calgary

Field & Field, Edmonton





Copyright © DavidRoberts, 1995-2013





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