Kate D. Harris, QC, TEP

Legal Assistant: Kerry MacEachern

Kate has more than 27 years of experience assisting her owner-manager clients achieve their goals in the areas of business structuring, tax minimization, trusts and estate planning. In recent years, this experience has seen her working with numerous family-owned businesses to manage the succession planning process, an area in which she has developed a great deal of knowledge and experience.

With a lifelong passion for teaching, Kate was a part-time professor at Dalhousie Law School for over 20 years and is often asked to present to such groups as the Canadian Tax Foundation, the Canadian Bar Association, the Society of Trust and Estate Practitioners (STEP) and the Institute of Chartered Accountants of Nova Scotia.

Kate is often consulted by other professional advisors to assist with tax planning and corporate restructuring for their clients.

  • Appointed Queen`s Counsel, 2016
  • Bar Admission: Nova Scotia, 1989
  • LL.B. (Dalhousie University, 1988)
  • B.Comm.(Accounting) (Dalhousie University, 1985) 

Kate`s tax practice has included:

  • incorporation of businesses
  • tax-effective corporate restructurings
  • trusts, including discretionary family trusts, testamentary trusts, "Henson" trusts, alter ego/joint partner trusts, asset protection trusts
  • buying and selling of assets and shares and related tax planning
  • tax planning for professionals and professional firms
  • partnership/shareholder agreements
  • tax-effective estate planning, including extensive experience planning for parents of disabled children
  • succession planning for family businesses
  • establishment of non-profit organizations and applications for charitable registration
  • probate and tax planning for estates and beneficiaries
  • structures involving Nova Scotia "unlimited liability" companies
Professional Activities and Affiliations
  • Nova Scotia Barristers` Society
  • Canadian Bar Association
  • Member, Board of Governors, Canadian Tax Foundation
  • Halifax Estate Planning Council
  • Past Executive Member, Society of Trust and Estate Practitioners (Atlantic)
  • Part-time Faculty, Dalhousie University
Personal, Community and Volunteer Activities
  • Past Chair of the Board of Governors of Northwoodcare Incorporated, the largest long term care facility for seniors in Eastern Canada 

Qualifications

  • Appointed Queen`s Counsel, 2016
  • Bar Admission: Nova Scotia, 1989
  • LL.B. (Dalhousie University, 1988)
  • B.Comm.(Accounting) (Dalhousie University, 1985) 
Experience

Kate`s tax practice has included:

  • incorporation of businesses
  • tax-effective corporate restructurings
  • trusts, including discretionary family trusts, testamentary trusts, "Henson" trusts, alter ego/joint partner trusts, asset protection trusts
  • buying and selling of assets and shares and related tax planning
  • tax planning for professionals and professional firms
  • partnership/shareholder agreements
  • tax-effective estate planning, including extensive experience planning for parents of disabled children
  • succession planning for family businesses
  • establishment of non-profit organizations and applications for charitable registration
  • probate and tax planning for estates and beneficiaries
  • structures involving Nova Scotia "unlimited liability" companies

Activities & Affiliations

Professional Activities and Affiliations

  • Nova Scotia Barristers` Society
  • Canadian Bar Association
  • Member, Board of Governors, Canadian Tax Foundation
  • Halifax Estate Planning Council
  • Past Executive Member, Society of Trust and Estate Practitioners (Atlantic)
  • Part-time Faculty, Dalhousie University

Personal, Community and Volunteer Activities

  • Past Chair of the Board of Governors of Northwoodcare Incorporated, the largest long term care facility for seniors in Eastern Canada

Publications & Presentations

  • Dalhousie Law School
  • Canadian Bar Association
  • Canadian Tax Foundation
  • Continuing Legal Education Society of Nova Scotia
  • Institute of Chartered Accountants of Nova Scotia
  • "Beneficiary Designations: There are no Rules of Thumb", 2011, co-author, published in RBC Dominion Securities Quarterly Newsletter
    “Passing It On - Succession Planning for Business Owners” (linked pub – PDF Passing It On)
  • “Estate Planning for Clients Involved in Inter Vivos Trusts” (linked pub – text only)