Tax Advisers - Deloitte

Canada
Gary Zed
Deloitte
800-100 Queen Street
Ottawa, ON K1P 5T8
Canada
Tel: (1) 613 751 5200
Fax: (1) 613 236 2328
Email: gzed@deloitte.ca
Website: www.deloitte.com
Gary is a partner in Deloitte’s national transfer pricing and competent authority group.
He is also the Canadian national director of Deloitte’s international competent authority
practice. Gary works closely with the firm’s Canadian and global transfer-pricing
practice, as well as with international tax specialists, and is responsible for handling intergovernmental
relationships, issues involving double taxation, transfer pricing and the
mutual agreement procedure under tax treaties.
Gary held senior positions with both the Canada Revenue Agency (CRA) and the
Department of Justice. He was the deputy director-general of the International Tax
Directorate and also the Canadian competent authority responsible for tax treaty
administration. He also served as the director of transfer pricing and competent
authority, where he had overall national responsibility for transfer-pricing issues, was
responsible for directing all international audit matters and directed the advance-pricing
arrangement (APA) and competent authority programmes.
Before joining the International Tax Directorate, Gary was an experienced justice
counsel in the legal services branch of the CRA. He advised senior management and staff
on a broad range of legal and policy matters affecting the revenue portfolio.
Gary has extensive knowledge of CRA operations in both headquarters and the field
functions. He was instrumental in enhancing the CRA’s transfer-pricing and competent
authority practice and was successful in building its international tax team. He directed
and oversaw the development and implementation of the CRA’s new Information
Circulars on International Transfer Pricing (IC 87-2R) and International Transfer
Pricing: Advance Pricing Arrangements (APAs) (IC 94-4).
Gary has been a frequent speaker at national and international forums and has
represented the CRA in numerous international venues. He is published, has authored
several articles and is frequently quoted in international journals concerning competent
authority and transfer-pricing issues, and the policies and practices of the CRA. He has
represented Canada before the OECD, Pacific Area Tax Administrators (PATA), and the
Inter-American Center of Tax Administrations (CIAT). Gary has been recognized in the
prestigious Legal Media Group’s Guide to the World’s Leading Transfer Pricing Advisers and
Guide to the World’s Leading Tax Advisers for his expertise in the field of transfer pricing
and competent authority.
He has a BA in economics, an MBA in management and marketing, and an LLB in
business law.
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