Guide to
Legal Practice Areas
Contents
Introduction ...........................................................................................................................................2
Careers in Alternative Dispute Resolution (ADR) .................................................................................3
Careers in Criminal Law .......................................................................................................................6
Articling Experience in Criminal Defence: Building a Criminal Law Resume ...................................7
Careers in Family Law ........................................................................................................................11
Careers in Health Law ........................................................................................................................13
Introduction to Mental Health Law...................................................................................................16
Careers in Immigration and Refugee Law ..........................................................................................18
Careers in Investigation ......................................................................................................................20
Careers in Policy.................................................................................................................................23
Careers in Real Estate Law ................................................................................................................33
Careers in Tax Law.............................................................................................................................39
Careers in Wills, Trusts and Estate Law.............................................................................................47
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Introduction
This guide, compiled by Canadian law students over several years, is intended to
provide law students with an overview of various practice areas and suggestions
as to how to gain further insight into areas that are of particular interest. It does
not cover all of the many legal career options, but offers a starting point for
further research. For detailed information on locating employers, networking and
conducting informational interviews, please check with your law schoolʼs career
office.
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Careers in Alternative Dispute Resolution (ADR)
ADR is not a focused practice area like, for example, tax law. It is a diverse field that
encompasses mediation, arbitration, and negotiation work in such areas as family law,
landlord/tenant law, environmental law, labour law, and personal injury law.
A number of law firms already have, or are developing ADR practices, often as part of
their labour and employment law practice groups. In labour and employment, the ADR
practice will typically focus on arbitration proceedings. One could move into a career in
ADR by working at one of these firms and being assigned to the ADR practice area.
Many professionals who pursue careers in ADR become either mediators or arbitrators.
Mediators help opposing parties arrive at a settlement by presiding over negotiations,
moderating discussions, calming interpersonal conflicts and often facilitating a
settlement process. Arbitrators preside over a more formal proceeding that functions as
a mini-trial with discovery, witnesses, evidence, and the rendering of a final decision. In
addition, one can represent either party involved in the various aspects of ADR, or
provide expert opinions.
SKILLS AND EXPERIENCE NEEDED
ADR professionals often have significant litigation and trial experience. A number of
experienced litigators and retired judges work (often in their own private practices) giving
expert opinions or actively participating in settlement negotiations. Their experience
allows them to develop market visibility and credibility to make their private ADR
practices successful business ventures. Many of these practices are built slowly, often in
tandem with a more traditional practice, until the new practice can fly on its own.
The Ontario Human Rights Commission employs a number of Human Rights Mediation
Officers to resolve cases under the Ontario Human Rights Code. The knowledge and
skills required for this position illustrate the general qualifications needed to enter into a
career in mediation.
The following are some general duties of a mediation officer:
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Facilitating and conducting mediation meetings;
Conducting investigations under the code;
Researching case law;
Developing options for remedies;
Managing a high volume caseload;
Providing human rights consultation and advisory services
The Human Rights Commission seeks applicants who have knowledge of mediation
techniques and theories, an understanding of the dynamics of discrimination, cultural
diversity, principles of human interaction, and current issues and trends in the human
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rights field, knowledge of theories and techniques of investigation, knowledge of the
content and intent of the Human Rights Code, relevant legislation, and case law,
research and analytical skills, oral communication and interpersonal skills, and excellent
written communication skills.
P REPARING FOR A CAREER IN ADR
ADR is what is often called an “open entry” profession. Many neutral mediators are not
lawyers, and come from such diverse fields as family therapy, social work, education, or
management consulting. It is helpful to look at the bios of various ADR professionals
listed on the websites of large ADR firms (see below), and to look at various job postings
to gain an understanding of the qualifications and experience essential to working in this
industry. There is a breadth of training and certification programs for ADR and mediation,
both specifically law-related and generic. There are also numerous professional and
certification organizations.
Most important in beginning a job search in the ADR field is to examine of the variety of
roles that exist under the ADR umbrella and identify which types of work are most
appealing and attainable given oneʼs education, interests, and experience.
The following are some links to help you begin your research:
L ARGE ADR G ROUPS /F IRMS
ADR Chambers
An ADR group composed of lawyers, retired judges, and other professionals with
regional offices in Toronto and Vancouver. Many of the panel members are also
practitioners at large private firms.
Agree Inc. (Dundas, Ontario)
Mediation and Arbitration Associates of Canada (Calgary, Alberta)
Website contains mediation and arbitration examples and practitioner profiles.
Mediated Solutions Incorporated (Toronto, Ontario)
A dispute resolution think tank that provides dispute resolution services, conducts ADR
training in-house as well as at the University of Toronto, and frequently publishes on
issues in ADR.
Organizational Strategies Group (North York, Ontario)
T RAINING AND CERTIFICATION
Some law schools offer intensive mediation programs as one of the clinical education
components of its JD program, as well as several ADR-related courses. Also, some law
schools offer LL.M.s that specialize in mediation.
Other training and certification opportunities include:
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ADR Institute of Canada (Toronto, Ontario)
A non-profit organization established to provide national leadership in the promotion of
ADR in Canada. On this website, you can find information about education and training
programs, and ADR rules and protocols.
ADR Institute of Ontario (Toronto, Ontario)
The largest affiliate of the Arbitration and Mediation Institute of Canada (AMIC).
Develops standards and educates mediation and arbitration professionals in Ontario and
lists approved courses.
Stitt Feld Handy Group
Offers workshops in ADR at University of Windsor Faculty of Law. Also offers on-line
courses.
G ENERAL INFORMATION
ADR Resources
U.S. website with links to resources and newsletters for mediators, people who want to
become mediators, and those in need of mediation services. Contains frank information
about what it is like to be a mediator and how to start looking for a job.
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Careers in Criminal Law
Criminal law is the practice of law dealing with the prosecution, defence (trial advocacy)
and appeals (appellate advocacy) of criminal law, quasi-criminal or related matters
before all levels of courts and other forums.
Crown Prosecutors
Crown prosecutors are government lawyers who prosecute criminal cases. To prosecute
means to lay a charge in a criminal matter and to prepare and conduct legal proceedings
against a person charged with a crime. The Crown prosecutor prepares the case by
researching the law, gathering and reviewing evidence, exhibits, and paperwork for court
and interviewing witnesses. The Crown prosecutor decides whether to lay a criminal
charge in some jurisdictions, and whether there is enough evidence to justify taking the
case to trial.
Defence Lawyers
A lawyer who represents a person charged with a criminal offence is known as a
defence lawyer. It is the defence lawyer's job to ensure that the rights of the accused are
protected throughout the criminal process. The defence lawyer may negotiate to have
the charges withdrawn or to allow the accused to plead to a lesser charge. They may
also explore the possibility of alternative measures for their client. At trial, a defence
lawyer must question the evidence put forward by the prosecution, examine the
importance or relevance of that evidence, and explore other possible interpretations.
Prosecutors and defence lawyers must carry out all of their responsibilities and
obligations within the limits of the law and according to ethical standards.
W HAT AN ARTICLING STUDENT AT A CRIMINAL LAW FIRM CAN EXPECT TO WORK ON
An articling student at a criminal law firm may assist counsel in preparation for trials,
interview clients, prepare clients and witnesses for trial and in some cases conduct
summary conviction trials. Students may also attend set-dates, review disclosure,
prepare case briefs, argue motions, bail reviews, bail pending appeal applications, draft
facta and do legal research.
COURSES AND CLINICAL P ROGRAMS AT L AW SCHOOL
One of the first things that employers will consider when reviewing your application for
an articling position at a criminal law firm is the courses and/or clinical programs that you
have taken. If your course selection is concentrated in this area, it will show to an
employer that you have a sincere interest in working in this area. As well, like everyone
knows, when you take courses that interest you, you will do better in them.
Your law school should have a range of courses in criminal justice, which are taught by
faculty members who specialize in this area. These courses allow students to
understand the basic elements of the criminal justice system in Canada and analyze
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specific issues through research papers and/or course work. Clinical programs provide
students with the opportunity to gain practical experience working on case files while
gaining course credits.
Courses: Consider taking courses in criminal procedure, evidence, administration of
criminal justice, and related seminars.
L EARNING MORE ABOUT THE PRACTICE OF CRIMINAL LAW
Suggested reading:
The following list of books can be helpful in gaining more insight into practicing criminal
law. These books are written by prominent criminal defence lawyers and authors and will
serve as introductions to this area of law. They will certainly be of great interest to
anyone interested in practicing in this area. All of the books listed should be available in
your law schoolʼs library.
• The Practice of Criminal Law – Eddie Greenspan & Brian Greenspan
• The Case for the Defence – Eddie Greenspan
• Criminal Lawyers – An Endangered Species – Paul B. Wice
• The Official Guide to Legal Specialties: An Insiderʼs Guide to Every Major Practice
Area
- Lisa L. Abrams (on reserve in the Law Library)
• Criminal Law Journals - These can be accessed through the York Universityʼs
eResources
N ETWORKING:
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Consider joining your local criminal lawyers association.
Join the CBA sub-group that focuses on criminal law.
Consult your career guide for further suggestions on career research and
networking.
A DVICE F ROM O SGOODE GRADUATE N GAI O N Y OUNG
Ngai On Young, an Osgoode graduate who articled at Cooper, Sandler & West, wrote
the following article to provide his fellow students with advice on putting together an
effective application, and information about the articling experience at a criminal law firm.
Articling Experience in Criminal Defence: Building a Criminal
Law Resume
The most important consideration for finding an articling position in criminal defence (or
criminal law, for that matter) is to make sure you have the right qualifications for the job.
This means building a resume while you are at law school. Keep in mind that the articling
application process (generally) takes place over the summer after 2nd year – so if it is
not on your resume by then, it will not be considered.
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Some of the activities you may want to consider include:
1) Clinical Experience (CLASP, Criminal Intensive or Innocence Project)
I am probably biased but I think CLASP is one of the best experiences one can get as
a student. The experience very closely approximates what an articling student does
and you may even get some trial experience to help you understand the dynamics of
preparing and conducting a trial.
2) Relevant Criminal Law Courses
Criminal Procedure and Evidence are musts – some places will not give you an
interview if you havenʼt taken criminal procedure by 2nd year. Osgoode also has
wonderful adjunct professors who are generally quite helpful and willing to answer
questions about practicing criminal law.
3) Mooting
The Gale Moot at Osgoode is a phenomenal networking opportunity. The practices for
the Gale are arranged with top practitioners in the field – itʼs a chance to really show
your stuff in front of them.
4) The Criminal Lawyers Association
The annual conference (usually in summer/early fall) is another good opportunity to
network.
Where to Article?
I think the articling experience is somewhat different depending on the type of firm you
are working at and I would divide the firms into the following categories:
1) Larger General Practices
2) Mid-size Boutiques
3) Sole Practitioners (small practices)
Larger General Practices
The firms that I would put into this category would be firms like Pinkofskyʼs and Hicks
Block Adams. These firms basically take on most retainers they come across and the
work tends to be more traditional criminal matters (such as: offences against the person
– all manner and degree, property offences, drug related etc…). They tend to do less
white collar, regulatory and pseudocriminal matters. From a volume perspective, a high
percentage of the clients are generally legal aid clients.
What you will typically spend your time doing in articles
Generally, a good part of your day is spent in court taking care of “set dates,” bail
adjournments and information gathering for a large number of clients. You will also help
the lawyers review disclosure, put together application materials and research case law
to a lesser degree. The hours can be fairly long and intense at times. However, the work
is pretty hands-on and quick-paced. Most cases are very fact driven (versus arguments
of law). You will have to, on occasion, interview in-custody clients on the weekends or in
the evening. Because of the nature of the practice, the job can be very high-pressure
and stressful at times. Some places will even let students take carriage of their own
matters and conduct trials. You will get a very good idea of the business side to running
a practice.
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What they look for in a student
I think these firms generally look for someone with some clinical experience (CLASP,
innocence project, criminal intensive) so that they donʼt need to be trained from square
one. They probably look for someone who seems practical and can handle the pressures
of the job. Some demonstrated interest in criminal law is also very important (courses
such as criminal procedure and evidence, clinical/practical experience and decent
references).
Hirebacks
Since the turnover at these firms is greater, they usually hire back one or more students.
Also, the experience one gets is generally useful should one want to go out on their own
after articles.
Mid-Size Boutiques
The firms I would put here would be places like Cooper Sandler & West, Eddie or Brian
Greenspanʼs practices, and Sack Goldblatt Mitchell. The senior partners of the firm are
generally well known (such as Austin Cooper, Brian/Eddie Greenspan, Frank Addario).
They tend to do mostly private retainers and generally this means much more whitecollar and pseudo-criminal work. For example, some of the firms represent lawyers in
LSUC proceedings or represent a client on a Public Inquiry. The cases can be quite “big”
at times and span over several years (i.e. you wonʼt see it through during your articles).
What you will typically spend your time doing in articles
Because of the lower volume, you will do a lot less “set dates” and thus spend less time
in court.
Your main duty is to support the lawyers on the various files, which means putting
together application materials, summarizing disclosure/transcripts and writing research
memos. Most of these firms have a substantial appellate practice so you may be asked
to draft facta (or some portion of facta). One of the “pluses” of this type of articling
experience is that you often get to tag along and watch a leading practitioner do their
stuff. I also found that (although this may not always be the case) the quality of my
written work is held to much closer scrutiny – this can be excellent opportunity to hone
oneʼs writing skills. I think how intense the work hours are depends on the firm you
article with, as the dynamics of the firm will take on the personality of the people who run
it – some people are just very intense and demanding.
What they look for in a student
I found that references were very important especially those from people in criminal law.
There is a greater emphasis on grades for a lot of these firms, probably due to the
amount of research and writing that is required. Fit (or perceived lack of fit) is also
important, as they want to ensure everyone will get along in a smaller office
environment. Some of the firms place a much lower premium on clinical experience or
even the type of course you have taken in law school.
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Hirebacks
The presumption from these firms is that you will NOT be hired back. However, a good
reference will go a very long way. At some firms, the articling students often follow a
similar path (e.g., of the last 10 students at Cooper Sandler & West, 6 got offers from the
Crown – the other 4 were hired on as associates, students from Ruby Edwardh often get
hired on to practices run by former Ruby Edwardh people). Also, keep in mind these
firms refer a lot of work out and as a former student you may stand to benefit from a lot
of these referrals in the future.
Sole Practitioners
Obviously, sole practitioners will run very different type of practices. The less established
ones will generally take on whatever retainers come through the door whereas, the more
experienced ones may have a certain focus to their practice.
What you will typically spend your time doing in articles
This can be very different from practitioner to practitioner so itʼs best to do your research
on this before making any decisions. Some practitioners may do nothing but impaired
driving cases and others may do nothing but white-collar retainers. Generally, you will be
expected to conduct all the set dates of the practice and support the lawyer in whatever
case they are working on at the moment.
What they look for in a student
The decisions here are probably a little more arbitrary. Sole practitioners are generally
not very organized in hiring an articling student and often hire quite late in the process.
Very few participate in the structured process that occurs in July/August. Often, they just
hire and make offers on the fly. A good reference from a known source is often critical in
their decision-making.
Hireback
Obviously, the economics of hiring you as an associate is probably the important
consideration. Occasionally practitioners often hire with the intention of keep the person
on – so this is something one can ascertain up front. Also, after articles, there is the
opportunity to move into an office space sharing arrangement where you would rent
space as a sole practitioner in the same office space.
Conclusion
Criminal defence is probably one of the few areas of law where a student can easily
network with the leading professional in the field. I have found most (not all though)
criminal lawyers to be unpretentious and fairly approachable. Most have a passion for
their work and would love to tell you about their practice and offer advice to someone
who is inclined to enter the criminal law bar. One should use these opportunities to
network, as this will assist greatly later when you apply for articles.
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Careers in Family Law
W HAT A F AMILY L AWYER DOES
Family law covers a variety of issues, including divorce, child support, marriage,
prenuptial agreements, alimony, and adoption. Family lawyers are often assumed to
handle primarily divorce cases; however family law covers child welfare matters, as well.
It should be noted that child neglect and abuse concerns are often subjective issues. As
a result, separated or divorced parents in dispute may file charges unjustly.
Due to the fact that many family law-related disputes require the ability to negotiate with
the other side, it is important for potential practitioners in this area to demonstrate the
advocacy skills that they have developed throughout their experiences. It is true that
advocacy is an important skill for all areas of law but this skill is particularly important in
the realm of family law due to the give and take that is required from both claimants,
especially if children and property are involved.
It is important for a family lawyer to keep a certain amount of emotional distance from his
or her client when proceeding through the various stages of a dispute. This does not
mean that a lawyerʼs level of sensitivity should be completely leveled off, especially since
thoughtful listening and discussion are primary requirements to be a successful lawyer in
a family law practice.
W HAT AN ARTICLING STUDENT IN A FAMILY LAW OFFICE CAN EXPECT TO DO
A student articling with a family law firm or office can expect to draft affidavits, attend
client interviews and discoveries, conduct research for factums and attend on motions.
COURSES AND CLINICAL EDUCATION AT LAW SCHOOL FOCUSED ON FAMILY LAW
One of the first things that employers will consider when reviewing your application for
an articling position at a family law firm is the courses and/or clinical programs that you
have taken. If your course selection is concentrated in this area, it will show to an
employer that you have a sincere interest in family law. Also, as everyone knows, when
you take courses that interest you, you will likely do better in them. Your law school
should have a range of courses related to family law matters that are taught by faculty
members who specialize in this area. These courses allow students to understand the
basic elements of family law in Canada and analyze specific issues through research
papers and/or course work. The clinical programs provide students with the opportunity
to gain practical experience by working on case files while gaining course credits.
Courses: Consider taking courses including family law, family law policy, children and
the law, estates, estate planning, trusts, taxation law, and courses/seminars pertaining to
alternative dispute resolution.
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L EARNING MORE ABOUT FAMILY LAW
An excellent way to learn more about the profession and how others practicing in the
field have been successful is by networking with various people within the field. As there
are very few large firms that practice family law, and numerous small firms, offices and
sole practitioners in this area, it will be important for students interested in this area to
learn about the practice and to make contacts. Additionally, this will serve as an asset
when you are applying for an articling position. Talking with lawyers that are currently
practicing in the area of family law and/or professors that specialize in family law is a
great way to get advice and to develop strategies for achieving your career goals.
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Careers in Health Law
Health law is the body of law concerned with the relationship between provincial and
federal law and regulation and the health care industry involving both private and public
actors. This field is vast, covering topics from confidentiality and malpractice to bioethics.
The law firm of WeirFoulds LLP provides a brief overview of their practice in health law.
Their health law practice consists of multi-faceted projects requiring a multi-disciplinary
team experienced in commercial real estate, municipal and planning law, construction
law, environmental law, corporate and commercial law, litigation and intellectual
property.
WHAT HEALTH LAWYERS DO:
The kinds of work in which health lawyers may be involved include:
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Governing bodies
o Establish and to give continuing advice to governing bodies of health
professions
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Municipal issues
o Carry to completion land use approvals; advise on development charges,
severances, parking requirements, assessments and site plans
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Governmental relations
o Advise with respect to intergovernmental relations, negotiations with The
Public Guardian and Trustee and Ministry of Health and all aspects of
governance and regulations; obtain ministry approvals; draft and interpret
legislation; address freedom of information and privacy issues
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Corporate matters
o Prepare and settle applications for incorporation and by-laws for nonprofit, charitable and for profit corporations; advise with respect to
continuing corporate proceedings, such as restructuring, amalgamations,
joint ventures, banking, partnerships and related matters
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Professional discipline
o Act with respect to complaints and disciplinary matters on behalf of
complainants, discipline committees and governing bodies
o Act for members of health professions before disciplinary and similar
tribunals and on appeals to the courts
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Disputes
o Act as mediators/arbitrators in dispute resolution and represent parties in
mediation/arbitration proceedings
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Accreditation
o Act to obtain accreditation and with respect to requests for accreditation
from educational and training institutions
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Intellectual property
o Advise with respect to copyright and trade-mark matters; apply for and
obtain registration of copyrights and trade-marks
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Civil litigation, mediation, arbitration
o Advise and act with respect to all aspects of civil litigation, including
professional negligence and judicial review of governmental decisionmaking
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Human resources
o Advise with respect to labour relations and collective bargaining; prepare
and settle employment contracts; advise with respect to dismissal of
employees and matters arising with respect to dismissals; advise with
respect to pay equity
o Advise on workplace health and safety matters
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Real estate law
o Advise and act with respect to acquisition and disposition of real property;
act for landlords and tenants in lease negotiations; act for lenders and
borrowers in mortgage and other financing transactions
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Environmental
o Act on environmental matters relating to purchase, sale, financing,
development and use of land
o Advise on compliance with environmental laws and by-laws
o Obtain permits and certificates from government ministries and defend
clients charged with environmental offences
o Advise on workplace health and safety matters related to environmental
concerns
o Advise individuals and corporations with respect to officers' and directors'
liability, due diligence, the establishment of environmental management
systems, spills management and environmental auditing
o Represent parties in actions involving environmental matters including
nuisance and toxic torts
o Act on insurance matters relating to environmental claims
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Public-private partnerships
o Provide financing, joint venture, construction management, conveyancing
and master agreement documentation
CAREERS IN HEALTH LAW
Private practice
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Mid- to large-size law firms that practice health law provide a range of services, often
overlapping with other areas of law. Smaller law firms, however, tend to concentrate on a
few areas of this vast practice, such as mental health law or malpractice. Thus, their files
will be substantially different from those of larger law firms. The differences in practices
are particularly evident in their respective client bases, with larger firms typically having
more corporate clients.
Sherrard Kuzz LLP, for example, is a 13-lawyer firm and one of the leading law firms in
labour and employment law. It represents the interests of management in a variety of
areas including Occupational Health and Safety, a subset of health law.
Similarly, Deeth Williams Wall LLP specializes in areas that are critical to technologybased businesses, including regulation of health care products.
Large firm/business practice
Borden Ladner & Gervaisʼs Health Law Group and Gardiner Roberts LLP for example,
provide advice and representation on a range of health law issues such as:
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Hospital policies and procedures (including issues pertaining to medical staff
policies, procedures and bylaws)
Health policy, legislative developments and legal trends in health care delivery
Professional regulatory law
Privacy law, patient confidentiality and access to health records
Risk management and assurance programs
Physician credentialing
Complaints, discipline, fitness to practice, quality assurance proceedings and in
all other licensing matters
Malpractice actions
Interactions with the police
Cornerʼs inquests
Substitute decision making, consent to treatment and palliative care issues
Matters before the Consent and Capacity Board, the Ontario Review Board,
Health Services Appeal and Review Board and professional discipline boards
Information access and privacy issues
Financial and business planning of health sector ventures
Governance infrastructure
Negotiation regarding Alternate Funding Plans (AFPs)
Workplace harassment and discrimination issues
Large firm/business practice health lawyers represent:
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Health care professionals
Regulatory bodies
Professional associations
Hospitals
Seniorsʼ residences
Health clinics
Religious organizations
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Public and private health care corporations
Government
The Ministry of Health and Long-Term Care and the Ministry of Health Promotion are
responsible for administering Ontarioʼs health system. The legal issues that arise from
the ministriesʼ varied responsibilities are both interesting and challenging. Lawyers
provide legal advice to the ministriesʼ program areas on numerous topics that are often
on the “cutting edge” of health law, such as: SARS, West Nile Virus, blood issues, organ
and tissue donation, personal health information and privacy, mental health, telehealth
and telemedicine, family health networks, primary care, physician shortages, “private”
diagnostic facilities, assisted human reproduction, public health, long-term care, health
insurance (OHIP), consent to treatment issues, ambulances and emergency health
services, public hospitals, drugs and drug benefits, cancer issues, regulation of health
professionals, assistive devices, alternate payment programs, laboratory services, local
health integration networks and independent health facilities.
The Legal Services Branch assists with the development of status and regulations
governing the health system. The branch also provides advice to the ministries about the
business operation of the ministries and substantive areas of law, including
administrative law, contract and procurement law, corporate law, intellectual property
and tort law.
Summer and articling students for the MHLC and the MHP have the opportunity to work
with counsel in a variety of areas including:
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Administrative law
Statutory interpretation
Labour law
Human rights
Freedom of information
Contract, corporate and commercial law
Health policy and the development of legislation and regulations for the health
system
Civil litigation and judicial review applications
Drafting of contracts, regulations and statues
INTRODUCTION TO MENTAL HEALTH LAW
This area of law focuses on the legal framework and policy linking the law and psychiatry
in both the civil and criminal contexts. It includes the following topics:
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Treatment and incapacity
Financial incapacity & mental health and the elderly
Civil mental health
Committal & statutory safeguards
Psychiatric institutions - seclusion and restraint; sexual activity and expression
Forensic mental health - Fitness to Stand Trial and the pre-trial process; Not
Criminally Responsible; the criminalization of persons with mental illness
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International law - International Convention on the Rights of Persons with
Disabilities
Ethics
Mental health law is primarily overseen by quasi-judicial administrative tribunals: the
Consent and Capacity Board and the Ontario Review Board.
• Consent and Capacity Board (CCB)
o Decisions made by psychiatrists and capacity assessors relating to
admission, capacity, treatment, property, etc. are heard/challenged before
this tribunal
• Ontario Review Board (ORB)
o Conducts annual reviews of individuals who have been charged with a
criminal offence and is either Not Fit to Stand Trial or had been found Not
Criminally Responsible with the purpose of issuing a disposition
determining the legal status of the accused (i.e. conditional discharge,
absolute discharge, detention in a facility, etc…)
WHAT DO MENTAL HEALTH LAWYERS DO?
Mental health law is a fairly concentrated area of law. Consequently, a large percentage
of the responsibilities of those practicing in this area involve representing clients before
the relevant administrative tribunals: the Consent and Capacity Board and Ontario
Review Board. However, mental health law frequently intersects with other areas of law,
such as: family law, immigration and refugee law, and estate law. As a result, lawyers
who practice in these areas should also be mindful of the legislation surrounding this
body of law, as it may affect the way in which a case is managed.
CAREERS IN MENTAL HEALTH LAW
Private
As previously mentioned, large law firms that practice health law provide a variety of
services. Large firms will generally represent corporate clients, such as hospitals and
medical professionals. Some hospitals, such as the Centre for Addiction and Mental
Health, employ in-house lawyers who represent their doctors in Consent and Capacity
hearings and Ontario Review Board hearings.
Smaller law firms, however, will have a substantially different client base than larger, full
service law firms. These firms may represent patients before the Consent and Capacity
Board, or NCR accused before the Ontario Review Board, though this is not always the
case. Swadron & Associates is a seven-member law firm which is, in part, dedicated to
advocacy in mental health/capacity law. In addition to providing representation at CCB
hearings, they also participate in the following types of proceedings:
•
•
•
Guardianship proceedings under the Substitute Decisions Act
Representation of persons found not criminally responsible before the ORB
Representation of complainants and witnesses in criminal proceedings seeking
disclosure of their records
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Government
In Ontario, for example, the primary office that is directly involved with mental health law
is the Office of the Public Guardian and Trustee. The OPGT is part of the Family Justice
Services Division of the Ministry of the Attorney General. The primary responsibility of
the OPGT is to help protect the rights and interests of mentally incapable adults who
have no one else to act on their behalf. Detailed information on the OPGTʼs work as well
as summer and articling opportunities is available on the MAG website.
PREPARING FOR A CAREER IN HEALTH LAW
Your law school may offer courses pertaining to health law. General courses include
health law, legal governance of healthcare, medical legal seminar, administrative law
and public law seminars. Depending on which areas of health law interest you, you may
also want to consider: environmental law, corporate governance, constitutional litigation,
family law courses, law and psychiatry, disability and the law, occupational health and
safety, discrimination and the law, intellectual property, insurance, and tax law as an
instrument of social and economic policy.
Careers in Immigration and Refugee Law
Immigration lawyers represent people applying for status in Canada. An immigration
lawyer typically advocates on behalf of a client to the Immigration and Refugee Board of
Canada (IRB), the administrative tribunal that determines who will be granted status in
Canada. The lawyer will collect evidence and letters of support, prepare written
submissions, and represent his or her client at oral hearings before the Board.
Immigration lawyers may also be involved in the relatively uncommon cases where IRB
decisions are appealed to the courts.
WHERE IMMIGRATION AND REFUGEE LAWYERS PRACTISE
Private practice
Many immigration lawyers work in small firms or sole practices that specialize in
immigration law. Such practices often rely on referrals from community organizations
and legal aid offices. Because clients often have limited financial means, some firms
also specialize in other, more lucrative areas of law to help subsidize their work in
immigration law.
Legal Aid
Most legal aid clinics do a substantial amount of immigration law. This is partly because
immigrants facing the IRB often have limited financial means, and partly because
immigration law has such a profound impact on clientsʼ lives. A negative decision can
destroy homes and tear families apart.
Business practice
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Some larger business law firms have an immigration component to their practices.
These offices typically help companies with the legalities of hiring foreign skilled workers.
This memo does not discuss this type of immigration practice, as it is more appropriately
dealt with in a memo on business law.
WHAT A STUDENT AT AN IMMIGRATION FIRM CAN EXPECT TO WORK ON
A student at an immigration firm can expect to prepare and file applications to the IRB for
a variety of purposes. These may include citizenship or permanent resident status, stays
of deportation on various grounds, and appeals. Students can expect to gather and
synthesize information ranging from clientsʼ life histories, to character references and
community support letters, to information on risks and human rights violations in clientsʼ
countries of origin. Studentsʼ responsibilities will generally be less than those of a full
lawyer.
Students interested in immigration law should also consider articling at a legal aid clinic.
Generally, such students will have the opportunity to become involved in several other
areas of the clinicʼs work in addition to immigration. This experience can be particularly
valuable since many of the legal issues facing low-income communities are particularly
relevant to immigrants. For example, access to justice is a concern for anyone of limited
means, but doubly so for someone who may be deported if they are involved in a legal
dispute.
COURSES AND CLINICAL PROGRAMS AT LAW SCHOOL
One of the first things that employers will consider when reviewing your application for
summer and articling positions at an immigration law firm or legal clinic is the courses
and/or clinical programs you have taken. If your course selection is concentrated in this
area, it will show an employer that you have a sincere interest in working in immigration.
Also, as everyone knows, when you take courses that interest you, you generally do
better in them. Your law school should have a range of courses related to immigration,
taught by faculty members who specialize in this area. These courses allow students to
understand the basic elements of the immigration system in Canada and analyze
specific issues through research papers and/or course work. The clinical programs
provide students with the opportunity to gain practical experience working on case files
while gaining course credits.
Courses: Consider taking courses including administrative law, immigration law, refugee
law, public international law, comparative law and international human rights.
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Careers in Investigation
Any organization or company that deals with complaints, claims, and compliance of
employees, members, or clients will likely have investigators on staff or work with
investigators in some way. Investigations work is varied and can require both an
independent work ethic and strong interpersonal skills. A job as an investigator can be a
prestigious, well-paying position with a large organization, or a short-term research
contract. There is great potential for law graduates to be employed in this field because
of the variety of transferable skills a legal education provides.
PREPARING FOR A CAREER AS AN INVESTIGATOR
The specific nature of an investigatorʼs work and the preparation required depend on the
field of work, but some examples may be illustrative.
For example, the Ontario Human Rights Commission has approximately 25 investigators
on staff. They are responsible for a variety of tasks throughout the human rights
complaints process, while their central role involves researching and strategizing for the
resolution of complaints. Investigators are also responsible for duties including, but not
limited to, interviewing the parties, questioning the parties at the OHRC level,
representing the case to the Commission, research, participating in negotiation and
conciliation meetings, writing reports, and doing quantitative and qualitative analysis of
information. Some investigators are required to travel extensively, and some work
entirely from home as teleworkers.
A human resources consultant with the Commission has advised that as well as a
demonstrated interest in and understanding of human rights issues and legislation, the
ideal candidate will have the following abilities and qualities: organizational skills, a
strong independent worker, able to handle a high volume of cases, strong analytical
skills, skilled at researching, computer knowledge, strong oral and written
communication skills, as well as empathy for others and experience in the diverse
cultural, gender-based, religious and other issues that the Commission deals with on a
regular basis.
The Law Society of Upper Canada (LSUC) also has an Investigations Department which
employs three main types of workers: investigative counsel (generally individuals with
legal experience), investigative auditors (generally CGAs and CAs), and investigative
officers (generally individuals with law enforcement/police experience). A degree in law
is a significant asset in pursuing a career at the LSUC, as lawyers are familiar with the
laws and policies governing the organization. Their recruitment specialist notes that the
transferable skills that a law degree provides are invaluable. About 40% of the
employees at LSUC are lawyers. However, the position of investigator has requirements
that go beyond a degree in law, including three years of work experience in a legal or
regulatory environment (i.e., banks or insurance companies), a degree or diploma in
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business, law, or accounting, and some customer service experience (desirable but not
required).
Investigations is not viewed by the LSUC as an entry level position for new graduates,
unless the applicant has significant prior professional experience. The LSUC hires
regularly in their Client Service Centre, where employees can work in the Complaints
Intake, or Administrative Compliance divisions. A role in Client Services involves
comprehensive training that the LSUC sees as vital to a successful career, and
advancement within the office. For a recent graduate wishing to break into a career at
the LSUC as an investigator, Client Services is a great place to start. It is also worth
noting that the LSUC generally does not see investigations as a short term contract
position, but rather a permanent career move.
Not all investigations positions require formal training. Employers tend to look for a
specific skill set that is in line with the tasks an investigator must perform, and also seek
candidates with experience and interest in the particular area of work (for example
human rights or health care). The Ontario government does not use credentialism in
their hiring, and interviews candidates from a range of backgrounds to find individuals
that have the skills to excel as an investigator.
The recruiter at the LSUC spoke extensively about the training program offered through
their Client Services division as great training for future work in investigations, because it
ensures employees have a thorough knowledge of the organizationʼs professional
standards. Prior professional work experience such as this is required to go directly into
an investigations position at LSUC. This experience can be more important to an
employer than formal investigations training, because it ensures that candidates have
the ability to perform their tasks with professionalism and integrity. These skills are
crucial to investigations work, where the issues being dealt with are often sensitive and
highly confidential. If a permanent career move to investigations is your goal, it is
advisable to seek out work experience in professional or regulatory environments in
similar work areas before making the switch to investigations. You will be more
marketable as a result.
Investigations is sometimes closely tied with conflict resolution or mediation work. For
example, at the College of Physicians and Surgeons of Ontario, there is a department
called Investigations and Resolutions. Similarly, the OHRC human resources consultant
said the skills for each position (in investigations and mediation) are quite similar.
Training or experience in conflict resolution is something to highlight if you are applying
for a position in investigations.
STARTING YOUR JOB SEARCH
The following is a sampling of institutions and organizations that have investigators on
staff:
• Ontario Human Rights Commission
• Law Society of Upper Canada
• Government ministries, including the Ministry of Finance and Ministry of the
Environment
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•
•
•
•
•
•
•
•
Ontario Securities Commission
College of Physicians and Surgeons of Ontario
College of Nurses of Ontario
Ontario College of Teachers
Ontario Medical Association
Royal College of Dental Surgeons of Ontario
Insurance companies including LawPRO (Lawyersʼ Professional Indemnity
Company)
Accounting firms
As with most jobs, there will be many positions that go unposted. Start by researching
companies or organizations that work in your area(s) of interest to see if they have an
investigations department. If this information is not on their website or in their
publications, a quick phone call to their human resources department should answer any
questions you have. Positions are sometimes posted on the website with extensive
descriptions of skills and knowledge requirements, but for positions that are unposted, or
have vague descriptions, call the office and ask for more information.
Tailor your cover letter and resume toward both the skills and experience relevant to the
role as an investigator in general and the area(s) in which the organization works
specifically. Past work experience, courses you have taken, volunteer work,
extracurricular activities, speaking engagements, research projects, etc. can all be
relevant to this multifaceted career option.
The provincial government posts most job openings on their job search page and has a
heading under “Job Types” for inspections and investigations. There are usually a
number of job descriptions posted there, which can provide some insight as to the skills
and experience this practice area requires and the nature of the work itself.
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Careers in Policy
There are so many career options in this field that it is important to think broadly about
where your interests and experience position you to begin your job search. Generally,
there are three ways to work as a policy analyst:
1.
For the federal or provincial government. Almost all of the provincial and
federal departments and ministries have policy analysts and advisors working on
some level. Some work at the Department of Justice or the Ontario Ministry of the
Attorney Generalʼs Office Policy Branch as lawyers engaged in policy work.
Some work as legal advisors in policy positions that do not require them to be
called to the bar or to practice “traditional law”.
2. As an employee of a public policy think tank, a NGO, a major corporation,
or an industry association with a policy branch. Each organization will have
its own political philosophy and public policy agenda. The opportunities in this
category range from right of centre think-tanks to social justice organizations.
Major corporations, especially those in heavily regulated industries (such as
pharmaceuticals and telecommunications) have policy advisory wings. So do
industry associations such as the Canadian Association of Petroleum Producers.
3. As a freelance analyst. Individuals who have significant knowledge and
experience in a particular area can develop careers as freelance analysts. Some
analysts start their own consulting firms, and work on a commissioned basis on
particular projects. Some analysts are academics or other professionals who
submit policy papers to think tanks, journals, or other interested parties. There is
no limit to the forms that a career as a freelance policy analyst can take.
The following information will focus on the first two types of employment. Freelance work
generally occurs once one has significant experience and expertise within the policy
development community.
Education/Experience
General
There is no “right” background in terms of education or experience that would lead to a
career in policy development. Law students are well placed to seek careers in policy. An
academic background in business, economics, the social sciences, political science, or
history is also an asset. But there are skills beyond what you might have learned in the
classroom that are important to becoming an effective policy analyst.
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A senior policy analyst at a well-known Canadian think tank stressed that there are two
skill and knowledge requirements that are “musts” for anyone engaging in effective
policy work:
1. A broad understanding of Canadian and international government and politics.
The depth of understanding that is necessary depends on the field of policy work
you intend to pursue. However, at a bare minimum one should be knowledgeable
about the Canadian legislative process and the relationship between the different
branches of government. Some knowledge of international politics is also
essential for analyzing policy schemes in a broader context.
2. The ability to engage in effective empirical research. This includes familiarity with
budgets, economics, and social science research methods, the most important
being statistical analysis. Students from a social science background will likely
have taken courses in statistical analysis, and this is also a requirement in most
MPA programs.
Unless you are one of the lucky few with an abundance of relevant experience, and
contacts in the field, or you just happen to land a policy position through a job ad, you
will likely have to take some pro-active steps in the pursuit of this career path. Consider
taking some of the following steps:
•
Become active in the policy development community. While in law school you can
increase your awareness by reading publications in your area of interest. The
website www.policy.ca has links to many publications and is a great site to browse.
You can also look to major think tanks and advocacy organizations (see below) for
links to their and other related publications.
•
Your professors are a great resource! Work-experience as a research assistant is
one of the best ways to obtain research and writing experience and to give you a
greater knowledge base in a particular subject area. The opportunity to co-author
academic work is also a helpful addition to your resume. Think about pursuing work
as a research assistant in the summer or during the school year.
•
Develop your research and writing skills by working on a directed research project or
on a collaborative research team at law school. This can usually be done for
academic credit.
•
Attend conferences, speeches, and seminars in your area of interest. Again, your
professors are a great resource to find out about these events – and if you express
interest they might even invite you to attend with them. These are good venues to
meet like-minded people, and learn more about the interesting work they are doing.
Do not be afraid to ask questions, and keep a record of what events you attend, who
you met, and what you learned. It may come in handy later on.
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•
Look into fellowships sponsored by think tanks and other organizations. You can
often find these posted on the websites.
•
Internships, while generally voluntary or low paying, are great ways to see the inner
workings of government, NGOs and other organizations, gain work experience, and
expand your network of contacts. For information on international internships, see
www.yorku.ca/yorkint/internships/index.htm.
Taking some of the steps listed above will help you narrow your areas of interest, and
will also help you to identify in which areas the need for policy scholarship lies. This
should be a major factor in your decision as to where to pursue employment.
A policy analyst with the CD Howe Institute stressed that while there are many
“generalists” working as policy analysts, the most sought after people are specialists
who have carved out a niche for themselves in a topical and important subject area.
Breadth of knowledge is important when you are starting out, but you should aim to
define your area of concentration and gain as much experience as you can in that
subject. This applies for government employment as well.
Masters Programs in Public Administration
If you wish to pursue more schooling, a degree in public administration is the best
academic preparation for government-based policy work. The degree focuses on the
study of the public sector, although some graduates of MPA programs also go on to
employment in the private sector.
Policy and management are the two major elements of public administration. The
process of developing consensus for action on issues is part of the policy aspect of the
profession. The management element involves implementing and managing programs
within the policies set by a government.
The following schools in Canada offer the MPA (Masters of Public Administration), and a
variety of related graduate diploma programs that can be completed in one or two years.
This list is not exhaustive.
Carleton University
Concordia University
Dalhousie University
Queens University
University of Manitoba
University of Victoria
University of Western Ontario
York University
Graduate programs in public administration vary considerably between universities. If
you decide to apply, you should pursue the degree in a program that is in line with your
career goals. For example, if you hope to become a diplomat or work for an international
agency, you should probably seek a program that emphasizes those areas (several
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professors specializing in those areas, and several electives available). If your interests
are in local or regional government, you would look for a program that emphasizes those
areas in the curriculum. If you have a deep interest in public policy and want to become
a policy analyst, the programs at some universities emphasize that rather than
management, and vice versa. However, if you are not clear on your goals or want to be
flexible for whatever opportunities come up, a more general program might be better.
There are a number of schools of public administration in Canada, and in addition there
are a number of graduate programs in public administration offered by departments of
political science and schools or faculties of business administration. Schools of public
administration are likely to have a different culture than the latter organizations, and the
culture of a department of political science is likely different than that of a business
school. (Adapted from Dalhousie University, School of Public Administration website)
Government Employment
Provincial Government (Ontario)
The Policy Branch of the Ontario Attorney Generalʼs Office hires one or more articling
students each year, and has a staff of about 12 lawyers. The office is responsible for
strategic legal and corporate policy advice and support for the Ministerʼs and Deputy
Attorney Generalʼs offices, and the Corporate Services Management Branch. The office
develops legal policy and advice in a range of legal areas covered by the more than 100
statutes for which the Attorney General is responsible. It also coordinates corporate
policy for Cabinet meetings, Cabinet office requests, and federal/provincial/territorial
meetings. Articling students participate in legal research, the development of
presentations on policy options, the preparation of Cabinet submissions, responding to
Ministerʼs correspondence, and participate in inter- and intra-ministry committees on
legislative and policy initiatives. This type of traditional articling experience would
prepare one for many types of policy work, and is a great chance to gain exposure to the
policy decisions made within the provincial government. More information is available at
the Ministry of the Attorney General, Justice Policy Development Branch.
Policy positions that do not necessarily require legal qualifications are available at
numerous provincial government ministries and departments. These positions require
expertise in the particular field and strong research skills, as well as specific
qualifications related to the position. It is difficult to generalize because there are so
many different types of policy development work that one could undertake for the
provincial government. However, it is safe to suggest that an understanding of the
legislative process and the relationship between federal, provincial, and territorial
governments is necessary for all of these positions.
There are approximately 29 provincial government ministries, and you can find
information about their mandates on the Government of Ontario website. The GO jobs
website posts available positions with the Government of Ontario, and has a search
stream specifically for policy and analysis positions.
Federal Government
Almost every department, agency and ministry has policy analysts or advisors employed
in some fashion. Because the federal government is comprised of more than 70
departments and agencies, it can be overwhelming to narrow down the areas where
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opportunities lie. There is a distinction between Legal Advisor positions at the
Department of Justice (DoJ), which require one to be a member of the provincial bar,
and policy advisory positions at the Department of Justice and other government
agencies that do not require formal legal qualifications.
Legal Advisor positions are filled by lawyers who often start as practicing lawyers with
the DoJ before moving to policy work with the Department. They may shift back to
traditional practice at some point during their careers – for this reason the advisors must
be members in good standing of the provincial bar.
However, the DoJ also hires non-lawyers, or people with legal training who have not
been “called to the bar,” as policy advisors. Other departments and agencies hire
individuals both with and without legal qualifications for policy advisory positions. The
type of positions you are qualified for will depend partly on whether you are seeking a
non-lawyer role, or whether you have been called to the bar and intend to maintain your
qualifications so you have the option of practicing law. A good place to start looking for
opportunities is the Public Service Commission of Canada recruitment website.
A policy analyst working with Public Safety and Emergency Preparedness Canada
started working for the federal government in a non-policy job advertised on the PSC site
and eventually ended up with a rewarding policy position. She said that a legal
background is a great asset when applying for federal government positions, but not to
expect to land your dream job right away. You may want to check out positions related to
your academic or previous work experience, and be prepared to work through the ranks
to establish yourself. Many jobs advertised on the PSC website may not be strictly policy
positions, but do require legal training. You should consider applying for those positions
to get your foot in the door and gain experience with the government, with a view to
pursuing policy work down the road.
In terms of education, a number of her co-workers have an MPA degree, which
positioned them well to understand the role of a policy analyst. However, this degree is
not a prerequisite for the role that she has. She also noted that students wanting to get
into policy work should not rule out articling. Being called to the bar keeps your options
open, as you are eligible for legal advisor positions, and also have something to fall back
on if policy advising turns out not to be what you expected.
Types of employment with the federal government can be infinitely varied. The analyst I
spoke with relies on her writing, communication and analytical skills. But an analyst in
another department may be solely dependant on their empirical research skills. There is
great potential for growth in many departments, and others are scaling back, so being in
touch with what skills and experience are relevant at the present time is also important.
Finally, if pursuing a job with the federal government is your goal, consider looking into
their many summer job opportunities. Starting your employment with the government
early will enable you to increase your knowledge about the work of the government,
make contacts, and narrow your career objectives. Most summer jobs are advertised
through the Federal Student Work Experience Program.
THINK TANKS/SOCIAL JUSTICE ORGANIZATIONS/NGOS
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IN CANADA
The following think tanks and social justice organizations engage in policy work,
strategy, lobbying and other work that may be of interest to graduates pursuing a career
in policy development. Volunteer positions and internships are often available for those
seeking to gain experience. The following list is just a sample of the large number of
organizations in Canada that engage in this type of work.
Montreal
Canadian Centre for International Studies and Cooperation
CECI is a not-for-profit organization whose mission is to fight poverty and exclusion in
the developing world and in other countries. Focus on economic issues, human rights
and strengthening of civil society, social issues and the environment.
Institute for Research on Public Policy
Independent, nonpartisan think tank.
International Centre for Human Rights and Democratic Development
Non-partisan organization with an international mandate. It was created by Canada's
Parliament in 1988 to encourage and support the universal values of human rights and
the promotion of democratic institutions and practices around the world.
Montreal Economic Institute
An independent, non-profit, non-partisan research and educational institute that
endeavours to promote an economic approach to the study of public policy issues. The
MEI is the product of a collaborative effort between Montreal-area entrepreneurs,
academics and economists, and does not accept any public funding.
Ottawa
Caledon Institute of Social Policy
A social policy think tank that seeks to inform and influence public opinion and to foster
public discussion on poverty and social policy.
Canadian Foundation for the Americas
Independent, non-governmental organization dedicated to deepening and strengthening
Canadaʼs relations with countries in Latin America and the Caribbean through policy
discussion and analysis
Canadian Labour and Business Centre
Mission is to improve business and labour practices in Canada and to provide public
policy advice on labour market and skills issues.
Canadian Policy Research Networks
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CPRN's mission is to create knowledge and lead public debate on social and economic
issues important to the well-being of Canadians. Currently operates four networks, in the
areas of family, health, public involvement and work.
Conference Board of Canada
Independent, not-for-profit applied research organization. Helps to build leadership
capacity for a better Canada by creating and sharing insights on economic trends, public
policy issues, and organizational performance. 200 staff located in Ottawa, and offices in
Niagara-on-the-Lake and Toronto.
Institute on Governance
Non-profit organization with charitable status founded in 1990 to promote effective
governance. Areas of concentration include aboriginal governance, accountability and
performance measurement, board governance, building policy capacity, technology and
governance, and youth and governance
Toronto
CD Howe Institute
Independent, nonprofit, economic and social policy research institution.
Canadian Institute for Environmental Law and Policy
Independent, not-for-profit research and educational organization whose mission is to
provide leadership in the research and development of environmental law and policy that
promotes the public interest and sustainability.
Canadian International Council
NGO focusing on the discussion, analysis and debate of international affairs.
Canadian Tax Foundation
Aims to foster a better understanding of the Canadian tax system, and assist in the
development of that system, through its research projects, conferences, publications,
and representations to government.
Canadian Urban Institute
Non-profit organization dedicated to enhancing the quality of life in urban areas across
Canada and internationally. Does contracted research for government and public sector
organizations, and provides consulting services.
The Centre for Social Justice
Advocacy organization with on-going interests in working strategically to narrow the gap
between rich and poor, challenging the corporate domination of Canadian politics, and
pressing for policy changes that promote economic and social justice.
The Institute of Public Administration of Canada
A national non-profit organization concerned with the theory and practice of public
management, with 17 regional groups across Canada. It provides networks and forums
regionally, nationally and internationally.
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Western Canada
Asia Pacific Foundation of Canada (Vancouver)
Independent, not-for-profit think tank on Canada's relations with Asia. Undertakes
research and develops and distributes timely information and focused analysis for
business and policy makers.
Canada West Foundation (Calgary)
Independent, non-partisan, non-profit public policy research institute dedicated to
introducing western perspectives into current Canadian policy debates.
The Fraser Institute (Vancouver)
An independent public policy organization that focuses on the role competitive markets
play in providing for the economic and social well-being of Canadians.
International Institute for Sustainable Development (Winnipeg)
The IISD advances policy recommendations on international trade and investment,
economic policy, climate change, measurement and indicators, and natural resource
management to make development sustainable.
Society for Advancement of Excellence in Education (Kelowna, B.C.)
Provides non-partisan education research and information to policy-makers, education
partners and the public. Its purpose is to encourage higher performance throughout
Canada's public education system.
INTERNATIONAL
Some of the Canadian think-tanks and NGOs (above) have an international mandate
and may operate overseas. Their websites are great places to seek out affiliated
organizations, and you can always get in touch with someone who works for a particular
NGO to see if they can recommend international opportunities in their area of
concentration. The following are some major international organizations you might want
to look into when starting your research.
Amnesty International
Internships and volunteer positions advertised on website. Most opportunities are based
in the UK.
Atlantic Council of the United States (Washington, D.C.)
Promotes constructive U.S. leadership and engagement in international affairs based on
the central role of the Atlantic community in meeting the international challenges of the
21st century. Internships are advertised on the website.
The Brookings Institution (Washington, D.C.)
An independent, nonpartisan organization devoted to research, analysis, education, and
publication focused on public policy issues in the areas of economics, foreign policy, and
governance.
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Center for Strategic and International Studies (Washington, D.C)
Focuses primarily on three subject areas: challenges to national and international
security; expertise on all of the world's major geographical regions; helping to develop
new methods of governance for the global age. Has programs on technology and public
policy, international trade and finance and energy. CSIS is private, nonpartisan, and taxexempt. Internships are advertised on the website.
Institute for Public Policy Research (London, England)
Created to act as a dynamic, independent catalyst for progressive thinking on the centreleft. Underpinned by values of social justice, equality and democratic empowerment, it
set out to directly influence policy making in pursuit of a fairer, more equal, sustainable
world. Aims to provide an alternative space to rival the thinking of free-market thinktanks.
New Zealand Institute for the Study of Competition and Regulation
(Wellington, NZ)
An independent, nonprofit research institute conducting high quality empirical and
conceptual research on competition and regulatory issues.
North Atlantic Treaty Organization (NATO) (Brussels, Belgium)
Fellowship and sponsorship programs, internships, and employment positions are
advertised on this site. Most employment positions require prior professional work
experience.
The Institute of Public Affairs (Melbourne, Australia)
Australia's oldest private-sector 'think-tank' - established in 1943. Aim is to promote an
understanding and appreciation of the free society and free enterprise.
United Nations - Human Resources (New York)
All openings within the UN, organized by occupational group.
World Bank (Washington, D.C.)
Internships, junior professional and young professional programs. Some positions
require post-graduate study in economics, finance, education, public health, social
sciences, engineering, urban planning, or natural resource management.
World Trade Organization
Internships and job vacancies are posted on this site.
INTERNATIONAL OPPORTUNITIES POSTED BY THE CANADIAN
GOVERNMENT
Canadian International Development Agency (CIDA)
International Youth Internship Program for underemployed persons under the age of 30;
post-secondary recruitment for positions with CIDA; voluntary opportunities exchange;
and links to employment opportunities in international development.
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Department of Foreign Affairs and International Trade (DFAIT)
Young Professionals International program and other useful links.
Public Service Commission of Canada
International vacancy announcements. The PSC provides links to international
opportunities but provides no assistance with the organizations.
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Careers in Real Estate Law
WHAT IS REAL ESTATE LAW ?
According to the Law Society of Upper Canada, Real Estate law deals with matters
relating to real property interests including, but not limited to real estate and other related
property conveyances, title and related searches, leases, easements, condominiums,
cooperatives and other forms of co-ownerships. Other areas dealt with in real estate law
relate to mortgages and mortgage enforcement, zoning and land use planning, real
estate development and financing, real estate remedies and litigation and determination
of real property rights. The law of real estate is dealt with from both a commercial and
residential/personal real estate perspective.
In a real estate law course you can expect various intersecting topics to be dealt with,
including: contracts, agency, mortgages, residential and commercial tenancies, and
registration of real property. Related legal topics such as an overview of tort law,
condominium law and Canadian legislation that affects real property transactions are
also featured. The role of professionalism and ethical standards is also dealt with in a
general context as well as in the specific context of the real estate industry.
WHAT DO REAL ESTATE LAWYERS DO?
Typically, a real estate lawyerʼs practice involves real estate transactions and/or real
estate litigation in commercial real estate, residential real estate or a combination of
both areas.
The law firm of WeirFoulds LLP provides some insight into the kind of work in which real
estate lawyers are involved. They include:
Sale and Purchase
o Drafting and advising on the content of agreements of purchase and sale for
vendors or purchasers with respect to all types of real property
o Preparing necessary closing documents and attending to other legal steps in
connection with the purchase and sale of different types of real estate
o Drafting documentation for design-build and build-to-suit transactions
Structuring Complex Real Estate Transactions
o Advising municipalities and joint venture parties on the complexities of major
redevelopment in urban and rural areas, including matters involving the
bankruptcy or insolvency of various parties.
o Negotiating and drafting agreements between private developers and
municipalities relating to major developments in downtown areas, including the
redevelopment of urban areas.
o Negotiating and drafting agreements for sports and entertainment complexes
o Drafting easement and air rights documentation
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Land Assembly
o Advising with respect to urban and rural land assemblies, redevelopment, and
related matters, including preparing agreements of purchase and sale and acting
for purchasers and vendors in proposed land assemblies.
Financing
o Advising with respect to commitment letters for lenders or borrowers.
o Advising on and preparing documents in connection with real estate and related
financing, including financing of long term ground leases.
Security Enforcement
o Advising borrowers and lenders of their rights with respect to security documents
affecting real estate, including actions necessary to enforce security and the
defence of security-enforcement actions.
Shopping Centres
o Advising owners and tenants of shopping centres with respect to leasing,
merchants associations, operating agreements, zoning, building permits,
easement and utility agreements, and other matters necessary for the operation
of shopping centres.
Condominiums
o Advising with respect to the establishment of condominiums and preparing
documents in this connection, including declarations, by-laws, insurance trust
agreements, reciprocal easement and cost sharing agreements, and other
documents.
o Acting for condominium developers in connection with financing and other related
matters.
Social Housing
o Advising with respect to government to establish social housing developments,
including negotiating with government authorities.
o Advising with respect to mortgages and similar financing, social housing
agreements, tripartite agreements, leases to tenants of social housing, and
related matters.
The real estate litigation practice of Lerners law firm provides a glimpse of some litigation
matters that real estate lawyers may be engaged in. They include:
o Aborted transactions, default proceedings, post-closing litigation and deficiencies
o Condominium litigation, including by-law enforcement, common expense liens,
court applications and power of sale
o Construction liens and trust claims
o Landlord and tenant disputes
o Mortgage enforcement, including power of sale, foreclosure, possession and
shortfall actions
o Property disputes
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CAREERS IN REAL ESTATE LAW
Private Practice
Many lawyers work in small firms or sole practices that specialize in real estate law.
Such practices often rely on referrals from real estate brokerage companies, family
acquaintances and walk-ins.
Large Firm/Business Practice
Some larger business law firms have a real estate component to their practices. Their
clients often span the entire spectrum of the real estate industry - from small financial
institutions to private financial institutions, to private lenders organizing a syndicate of
investors. Other clients may include large developers of commercial and residential
projects and tenants of commercial and industrial properties. In this setting, lawyers
typically provide advice relating to acquisitions and sales, development, joint ventures
and limited partnerships, public-private partnerships, commercial leasing and financings.
Additionally, many of these large firms integrate their real estate expertise with business
law, planning law, tax law, mortgage and financing law, creditor and debtor law,
partnership and syndication law, landlord and tenant law and litigation as these areas all
relate to real estate transactions and consulting.
Government
Part of government responsibilities include managing and enhancing the value of public
sector real estate, thus the various levels of government including municipal and
provincial offers varied opportunities to practice in Real estate law. Real estate legal
work at the municipal level ranges from relatively straightforward agreements with small
landowners to highly complex transactions involving properties with respect to urban
development. Additionally, lawyers in their capacity as real estate practitioners provide
advice to city councillors, city council and the city's agencies, boards, commissions and
departments. The Ontario Realty Corporation also offers career possibilities for lawyers
focused in real estate law.
WHAT A STUDENT AT A REAL ESTATE LAW FIRM /OFFICE CAN EXPECT TO WORK ON
The summer/articling programs that many firms offer provide students with a unique
opportunity to represent clients and offer excellent hands-on experience in litigation. For
example, at Keel Cotrelle LLP student duties include:
o Drafting purchase and sale agreements.
o Attending real estate transaction closings
Through the City of Toronto Summer/Articling program students may also spend some
time at the Land Registry Office, under the guidance of the office conveyancing team, to
learn about real property searches for real estate transactions and property standards.
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LEARNING MORE ABOUT THE PRACTICE OF REAL ESTATE LAW
The following are suggestions of ways to find out more about Real Estate Law. While
each individual will prefer certain methods to others, reading publications on the practice
area and networking with professionals currently practicing in that field are great ways to
learn more about this area and to find out if it is truly for you.
•
•
•
Course selection: consider taking courses in advanced contracts, land use
planning, real estate law and commercial law.
Professional Associations:
o Toronto Real Estate Board
o Ontario Bar Association
o Real Estate Council of Ontario
o Canadian Real Estate Association
To locate firms that practice in the area of real estate law, see The Canadian Law
List online directory
GLOSSARY OF TERMS
Here are some terms used in a real estate transaction in Canada.1
Amortization: Paying off a debt, such as a mortgage, by installments. The conventional
amortization period for a mortgage is anywhere between 15 and 25 years. The shorter
the amortization period, the less interest you have to pay.
Appraisal: An estimate of a property's value.
Asking (or list) price: The price placed on the property for sale by the seller.
Blended payments: Payments consisting of principal and interest components, paid
during the amortization period of a mortgage.
Broker: A person licensed by the provincial or territorial government to trade in real
estate. Real estate brokers may form companies or offices which appoint sales
representatives to provide services to the seller or buyer, or they may provide the same
services themselves. In parts of Canada, brokers are referred to as agents.
Buyer's Agent (also known as "Buyer's Broker" or "Purchaser's Agent"): A person
or firm representing the buyer. A buyer's agent's primary allegiance is to the buyer. The
buyer is the buyerʼs agent's client.
Buyer Brokerage Agreement: A written agreement between the buyer and the buyer's
agent, outlining the agency relationship between the two parties and the manner in
which the buyer's agent will be compensated. In some provinces, a buyer agency
relationship evolves automatically, without a written agreement.
1
From the Canadian Real Estate Association (CREA).
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Client: The person being represented by an agent. The agent owes the client the duties
of utmost care, integrity, confidentiality and loyalty.
Closing: The day the legal title to the property changes hands.
CMHC: Canada Mortgage and Housing Corporation. A Crown corporation providing
information services and mortgage loan insurance.
Commission: An amount agreed to by the seller and the real estate broker/agent and
stated in the listing agreement. It is payable to the broker/agent on closing and shared, if
applicable, among those salespeople involved in the sale.
Customer: A person who receives valuable information and assistance from a real
estate broker or salesperson, but is not represented by that individual.
Debt-Service Ratio: The measurement of debt payments to gross household income,
which may include, in addition to the main wage earner's salary, salaries of other wage
earners, commissions, bonuses, overtime, etc.
Dual Agent: A real estate broker or salesperson who acts as agent for both the seller
and the buyer in the same transaction. Both buyer and seller are the agent's clients.
Equity: The difference between the value of the property and the amount owing (if any)
on the mortgage.
Financial Institutions: Banks, credit unions, insurance or trust companies.
GE Capital Mortgage Insurance Company: GE Capital Mortgage Insurance Company
is the only private sector source of mortgage insurance to lenders in Canada.
Gross Debt Service: The amount of money needed to pay principal, interest, taxes and
sometimes, energy costs. If the dwelling unit is a condominium, all or a portion of
common fees are included, depending on what expenses are covered.
Gross Debt Service Ratio: Gross debt service divided by household income. A rule of
thumb is that GDS should not exceed 30%. It is also referred to as PIT (Principal,
Interest and Taxes) over income. Sometimes energy costs are added to the formula,
producing PITE, which moves the rule of thumb GDS to 32%.
Listing Agreement: The legal agreement between the listing broker and the seller,
setting out the services to be rendered, describing the property for sale and stating the
terms of payment. A commission is generally payable to the broker upon closing.
MLS®, Multiple Listing Service®: These are trademarks owned by The Canadian Real
Estate Association. They are used in conjunction with a real estate database service,
operated by local real estate boards, under which properties may be listed, purchased or
sold. An MLS® listing means REALTORS® have agreed to work together for the
marketing of a listing.
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Mortgage: A contract providing security for the repayment of a loan, registered against
the property, with stated rights and remedies in the event of default. Lenders consider
both the property (security) and the financial worth of the borrower (covenant) in deciding
on a mortgage loan.
Mortgage Broker: A person or company having contacts with financial institutions or
individuals wishing to invest in mortgages. The mortgagor pays the broker a fee for
arranging the mortgage. Appraisal and legal services may or may not be included in the
fee.
Mortgage Insurer: In Canada, high-ratio mortgages (those representing greater than
75% of the property value) must be insured against default by either CMHC or private
insurers. The borrower must arrange and pay for the insurance, which protects the
lender against default.
Mortgagee: The person or financial institution lending the money, secured by a
mortgage.
Mortgagor: The property owner borrowing the money, secured by a mortgage.
Offer of Purchase and Sale: The document through which the prospective buyer sets
out the price and conditions under which he or she will buy the property.
Real Estate Board: A non-profit organization representing local real estate
brokers/agents, salespeople, which provides services to its members and maintains and
operates a MLS® system in the community.
REALTOR®: Trademark identifying real estate professionals in Canada who are
members of The Canadian Real Estate Association, and as such, subscribe to a high
standard of professional service and to a strict code of ethics.
Term: The actual life of a mortgage contract-- from six months to ten years -- at the end
of which the mortgage becomes due and payable unless the lender renews the
mortgage for another term (see amortization).
Seller's Agent: The seller's agent represents the seller -- either as a listing agent under
the listing agreement with the seller or by cooperating as a sub-agent, typically through
the MLS® system. In dealing with prospective buyers -- customers—the seller's agent
can provide a variety of information and services to assist the buyer in his/her decisionmaking. The seller's agent does not represent the buyer.
Variable-rate Mortgage: A mortgage in which payments are fixed, but the interest rate
moves in response to trends. If interest rates go up, a larger portion of your payment
goes to the interest; if rates go down, more goes to cover the principal.
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Careers in Tax Law
WHAT IS TAX LAW ?
Tax is the compulsory transfer of money from private individuals or organizations to the
government that is not paid in exchange for a specific good or benefit. While the primary
purpose of taxation is to raise revenue to finance government expenditures, it is also
used as an instrument of social policy. Specifically, the government uses taxation to
encourage certain economic and social behaviours while discouraging others.
"Tax law" is the codified system of laws that describes government levies on economic
transactions. Primary taxation issues include: income, capital gains, retirement accounts,
estates, gifts, corporations, limited liability corporations, partnerships, or taxes on
specific investment products or types.
WHAT DO LAWYERS DO IN THIS AREA OF LAW ?
A tax lawyer can provide services to both individuals and corporations. Between both
client groups, their services generally extend to a diverse range of clients, including:
publicly-traded companies; e-commerce companies; high net-worth individuals;
accounting firms; governments and their agencies; foreign investors in Canada;
Canadian companies expanding abroad; owner-managers of medium-sized businesses;
universities; charities; and not-for-profit associations. Specifically, tax lawyers are often
employed in tax planning roles (as consultants), and may also be involved in
litigation/representation with respect to tax-related matters. It is important to note that tax
lawyers often do not possess expertise in all areas of tax; rather their expertise may be
limited to one such area, such as excise tax.
Tax Planning
When involved with tax planning, lawyers generally act as consultants to help clients
plan effective tax strategies, such as “tax efficient structuring”, to achieve financial goals
while avoiding tax and legal problems. There are a variety of taxrelated matters for which
tax planning is important, including: mergers and acquisitions; financing and investment
funds; mining, forestry, and oil and gas
transactions; personal tax planning; income tax; goods and services tax; international
transactions; pension plans and other employee arrangements; and customs.
Representation and Litigation
The litigation aspects of tax law include representing clients charged with tax-related
offences (at all levels of courts) and during audits and administrative appeals. Tax
lawyers are commonly asked to advise clients to ensure compliance with tax legislation
or in the event of non-compliance, voluntary disclosure obligations. Tax lawyers may
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also do more policy-oriented work such as making submissions to federal and provincial
governments regarding aspects of tax policy or amending legislation.
CAREERS IN TAX LAW
Small/Sole Practice
Many tax lawyers work in small firms or as sole practitioners, practicing either
exclusively in tax or practicing tax in conjunction with other areas of practice. Sole
practitioners, and small law firms, often rely on referrals from community organizations
like churches, funeral homes, or from family acquaintances and walk-ins. These lawyers
generally cater to individuals, families, and/or smaller businesses. Since boutique tax
firms typically specialize in one area of practice, they likely encompass all aspects of
federal and provincial tax matters including tax planning, compliance, representation and
civil and criminal tax litigation. Clientele typically include individual entrepreneurs,
businesses, as well as larger public institutions.
Large Firm/Business Practice
Most large business law firms have a tax component (group/department) as part of their
practice. Within this setting, lawyers take on tax planning (consultative) roles, and may
also be involved in litigation/representation with respect to tax-related matters. For the
most part, they will assist clients in resolving disputes with the Canada Customs and
Revenue Agency and provincial tax authorities, and represent clients in cases before the
Tax Court of Canada, Federal Court of Appeal, Supreme Court of Canada and at the
provincial court level. Tax lawyers at these firms typically advise and represent large
multinational businesses, domestic/international public and private companies, venture
capital investors, start-up companies, and financial institutions such as banks, insurance
companies and trust companies.
Government - Department of Justice
The Tax Law Services Section (TLS) is composed of three groups: Tax Litigation, Tax
Recovery and Customs and Excise.
• Tax Litigation
o The greater part of the work in TLS is performed by the Tax Litigation
Group, and includes representing the Canada Revenue Agency (“CRA”)
on appeals to the Tax Court of Canada under the Income Tax Act, Part IX
of the Excise Tax Act, the Employment Insurance Act, and the Canada
Pension Plan and on subsequent appeals to the Federal Court of Appeal
and to the Supreme Court of Canada. The Tax Litigation Group also
appears on judicial review applications to the Federal Court from
decisions made by the Minister of National Revenue and provides
advisory services to the CRA.
• Tax Recovery
o The Tax Recovery Groupʼs client is the Collections Section of the CRA in
Ontario. Work performed by the Tax Recovery Group includes legal
advice, negotiation, and representation on collections remedies under the
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•
Income Tax Act, the Excise Tax Act, the Ontario Court Rules, Federal
Courts Rules, private security agreements, guarantees. The Tax
Recovery Group routinely appears in the Superior Court of Justice on
behalf of the CRA as a creditor on various bankruptcy and insolvency
issues and commercial litigation matters such as fraudulent conveyancesʼ
applications, priority determinations, opposition to bankruptcy discharges
and proceedings under the Companies Creditorsʼ Arrangement Act
(“CCAA”). It also acts on behalf of the CRA on actions against the Crown
in tort and contract for malicious collection action and judicial review
applications of decisions of the Minister of National Revenue.
Customs and Excise
o Customs and Excise Group counsel represent the CBSA and CRA in
claims launched under the Customs Act and Excise Act and against the
Crown in tort litigation. Counsel often defend Customs officers accused of
Charter breaches in the course of their border search functions. Counsel
appear in Federal and Superior court at the trial and appellate levels.
WHAT A SUMMER/ARTICLING STUDENT AT A TAX LAW PRACTICE CAN EXPECT
Small/Sole Practice
Articling and/or summering at a small firm gives students the opportunity to learn how to
run their own practice. More specifically, students at a small firm learn many of the basic
skills required when working in a legal office, including how to open files, how to
interview clients and assess their problems, and how to make recommendations. There
is likely more client contact compared to summering/articling at a larger firm.
Department of Justice
The Department of Justice articling program consists of a rotation system; students
spend one-quarter of their articling experience in the tax department. Articling students in
the tax rotation are able to represent the Canada Revenue Agency on matters in the
Informal Procedure before the Tax Court of Canada.
Students conduct their own examination, cross-examination and make their own
submissions under the guidance of a supervising lawyer. The articling students may also
assist counsel on commercial litigation matters and appear on motions before the
Registrar in bankruptcy.
Tax Court of Canada
The Tax Court of Canada is a specialized court of law whose jurisdiction extends to
several Acts of Parliament, and most notably, the Income Tax Act, the Excise Tax Act
(Part IX), and several provisions of the Employment Insurance Act.5 It is a superior court
to which individuals and companies may appeal to settle disagreements with the
Government of Canada on matters arising under legislation over which the Court has
exclusive original jurisdiction.
Students clerking at the Tax Court of Canada work in an open atmosphere with judges
who are tax specialists. Discussion and interaction with the judges is encouraged.
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Although the focus is on tax law, cases that come before the Court may also involve
corporate and commercial, family, constitutional, trusts and estates law.
The majority of the workload consists of:
• Preparing memoranda of fact and law prior to the hearing of a case;
• Preparing memoranda following the hearing of a case;
• Researching specific legal (tax or other) questions; and
• Reviewing, editing, and commenting on draft reasons for judgment
A DAY IN THE LIFE OF:
A SUMMER STUDENT AT A LARGE FIRM
“As a summer law student in the tax department at a big firm, I worked on a variety of
matters such as drafting voluntary disclosure letters to revenue Canada for clients
regarding their non-payment of taxes and filling out tax forms. Aside from these tasks, I
mostly conducted research and prepared memos, which almost always entailed working
closely with provisions in the tax code. What I realized about the field of tax law is that
itʼs a very steep learning curve and therefore students are not required to know the
answers because we are not adequately prepared to do the work. In relation to other
practice areas, the work seems to be less time sensitive but a lot of background reading
seems to be the norm. This also means that there is less group work and interaction as
would be the case in other corporate areas of practice. For a student who is interested in
a career in tax law, I would suggest taking corporate courses in addition to tax courses.”
Summer Student, Class of 2008
AN ARTICLING STUDENT AT A SMALL/SOLE PRACTICE
“I article at a small, three-lawyer firm and have the opportunity to work directly with a tax
lawyer. I assist with new cases every week and am continually researching tax law.
Since tax policy tends to change from year to year, it is litigated very often, and this is
very exciting for me. I also sit in on interviews, take notes, assess client problems, file
disputes at the tax court for preliminary matters, prepare, file and serve notices of
disputes, and research, plan, and prepare tax arbitrage structures to ease tax liabilities
for particular individual situations. Being at a smaller firm, I have also learned how to use
PC Law, how to docket properly, and how to set up retainers and consulting fees.”
Articling Student, Class of 2007
A TAX LAWYER (TAX RECOVERY DEPARTMENT) AT THE DEPARTMENT OF JUSTICE
“I am in court on average once every two weeks (for example, responding to a motion or
an application at that Superior Court of Justice - Commercial List or bankruptcy Court, or
responding to a judicial review application launched in the Federal Court of Canada).
The rest of my days are generally spent drafting and reviewing materials, drafting legal
opinions, preparing for court hearings and attending meetings. I also chair two
committees and devote some time to those. I am the DOJ national coordinator for
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taxpayer relief files. I therefore coordinate the dissemination of decisions handed down
by the courts and provide advice to the Canada Revenue Agency, our client, on judicial
review applications of discretionary decisions made by the CRA. I am also co-chair of
the ORO Student Committee and therefore coordinate all issues relating to student
recruitment.” Nancy Arnold, Department of Justice
A TAX LAWYER AT A LARGE FIRM
“I think the best way to explain it, is that a day in the life of a tax lawyer is never the
same as the day before. The thing about tax law, especially at a big firm, is that it is
constantly changing and involves keeping yourself up-to-date with new legislation and
case law. Being at Stikemans has provided me with cutting edge tax work, mostly
stemming from our complex corporate clients. I see a mix of clients, ranging from tax
managers at small corporations to corporate directors at large corporations. Being in a
big firm, most of my clients are actually the corporate lawyers at the firm on the big files.
This allows me to get to know my fellow associates as well as actual clients.
As for the type of work, we do a mix of tax planning and tax litigation work. For example,
right now I have two litigation files. One of my clients is being audited by the Canada
Revenue Agency and I have been the go-to person for all communication with the CRA
auditor. Another client has a tax appeal against the Government of Ontario and I have
helped draft documents, attended on examination for discoveries, etc. On the tax
planning side, I recently was involved in a $160 million take-over of a Canadian
company. I helped out on tax structuring of the deal, setting up the acquisition vehicles,
and helped draft the Company circular that was sent around to all of the shareholders of
the Company we are taking over. I am also drafting a ruling request to the CRA on
another file.
The work-load as a tax lawyer is reasonable. Most of the time, you get involved in a file
at the beginning stages, structure the deal and then let the corporate lawyers implement
the structure, so the time-lines are usually reasonable and not at the last minute.” Katy
Pitch, Stikeman Elliott LLP.
LEARNING ABOUT AND PREPARING FOR A CAREER IN TAX LAW
Your law school should offer several tax-related courses.
Students interested in learning more about this practice area and networking with tax
lawyers may also benefit from checking out professional associations including the tax
law section of your local bar association, the Canadian Property Tax Association and the
Canadian Tax Foundation.
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GLOSSARY OF TERMS
Following are explanations of commonly used words and phrases related to tax law.2
Accelerated Depreciation - A depreciation method that allows you to deduct a greater
portion of the cost of depreciable property in the first years after purchase, rather than
spreading the cost evenly over the life of the asset, as with the straight-line depreciation
method.
Active Income - Income from wages, tips, salaries, commissions, and your trade or
business in which you materially participate.
Adjustment - A reduction of your income for expenses, such as IRA contributions,
alimony, moving expenses, and Keogh deductions. Your gross income less adjustments
equals your adjusted gross income (AGI).
Amortization - Deductible expense allowed as a means of spreading the cost of an
intangible asset over a period of years. For instance, if you pay points to take out a home
equity loan and the loan proceeds are not used for home improvements, you cannot
deduct all the points in the year paid. Instead, you
divide the cost of the points by the length of the loan and deduct only the amount that
applies to the current year.
Amount Realized - The amount received in the sale or other disposition of property.
This amount includes cash, the fair market value of property and services received, and
debt assumed by the buyer.
Annuities - A tax-deferred product that mixes features of an investment and an
insurance policy. There are generally two types- fixed annuities (pay a fixed rate of
interest) or variable (your return is not guaranteed but you have freedom to choose how
your money is invested). Among the advantages: unlike a 401(k) or IRA, thereʼs no dollar
limit on how much you can invest. Among the disadvantages: annuities typically carry
relatively high fees and penalties.
Appreciation - Increase in value. Often used with reference to an asset, such as land,
building, stocks or bonds.
Asset - Anything of value owned or controlled by a corporation or individual. An asset
may be tangible or intangible.
Capital - Cash and other assets used in operating a business.
2 http://moneycentral.msn.com
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Capital Asset - An item that you own for investment or personal purposes, such as
stocks, bonds, or stamp collections. The sale of a capital asset produces a capital gain
or a capital loss. Assets you use in your business and inventory are not capital assets.
Capital Gain - Profit on the sale of a capital asset. Capital gains receive more favorable
tax treatment than ordinary gains. Depending on your tax bracket and on how long you
held a capital asset, you may pay about one-third to one-half less tax on a capital gain
than you would have paid on the same amount of ordinary income.
Capital Loss - Loss from the sale of a capital asset. You can offset ordinary income with
capital losses by a maximum of $3,000 per year, and you can carry the excess capital
losses forward indefinitely until they are used up.
Deductions - Expenses allowed by the IRS that reduce your taxable income.
Deductions such as alimony, capital losses, moving expenses, business losses, and
deductible IRA and Keogh contributions can offset gross income even if you don't have
enough deductions to itemize. Personal expenses such as medical costs, mortgage
interest, state and local taxes, employee business expenses, and charitable
contributions are deductible only if you itemize your deductions.
Depreciation - A deduction you are allowed for the wearing away and expensing over
time of assets, such as office equipment, vehicles, buildings, and furniture. For assets
that have an expected useful life of more than one year, you spread the cost of the asset
over its estimated useful life rather than deducting the entire cost in the year you place
the asset in service. For tax purposes, tax law specifies the depreciation term for specific
types of assets.
Estate Tax - A tax based on the fair market value of the decedent's property at death,
less his or her liabilities. Estate tax law is very complex and should be handled by a
professional advisor.
Excise Tax - A tax based on the value of services or property other than real estate.
You cannot deduct most excise taxes, including those for airline tickets, gasoline, spirits,
or tobacco. However, you can deduct as an itemized deduction any portion of state and
local tax on your vehicle or other personal property that is based solely on the value of
the property and assessed on an annual basis.
Gift Tax - An excise tax levied on an individual who gives more than $10,000 per year to
another individual.
Income Tax - The main source of revenue for the federal government and many states.
The tax is based on your earned and unearned income. You are allowed certain
deductions, allowances, and credits to reduce your tax, based on laws made by
Congress.
Intangible Asset - Nonphysical resources or rights to other assets. Patents, goodwill,
permits, and computer programs are examples of intangible assets.
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Keogh Plan - A pension or profit-sharing plan available to self-employed individuals and
their employees.
Local Tax - A tax imposed by your local government for expenses such as garbage
collection, water treatment, and street cleaning.
Marital Deduction - For estate tax and gift tax purposes, a deduction that allows you to
transfer assets to your spouse tax free.
Nontaxable Distribution - A dividend you receive from a company, not from its
earnings but as a return of your investment in the stock. If you receive a non-taxable
distribution, you must reduce your basis in the stock by the amount of the distribution.
When you sell the stock, your gain or loss will be calculated using the adjusted basis.
Payroll Tax - A tax based on wages, tips, and salaries paid. Part of the tax is deducted
from the employee's pay, and the rest is paid by the employer. Federal, state, and local
governments collect payroll taxes for expenses such as social security, Medicare,
unemployment compensation, worker's compensation insurance, and local transit.
Sales Tax - A tax based on the sales price of retail goods and services. You pay the tax
at the time of the sale, and the seller turns it over to the state or other taxing authority.
Self-Employment Tax - Social security and Medicare tax paid by self-employed
taxpayers on the net income from their trade or business.
Short-Term Capital Gain or Loss - Profit or loss from the sale of a capital asset that a
person has held for one year or less.
Tax-Exempt Interest - Interest income, such as interest from state and municipal
bonds, that is exempt from federal income tax. Even though it is not taxable, your taxexempt interest is still important for certain tax calculations, such as the earned income
credit and determining your taxable social security benefits.
Unearned Income - Income such as interest, dividends, capital gains, or rents, as
opposed to earned income, such as wages, tips, and salaries.
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Careers in Wills, Trusts and Estate Law
Wills, trust and estate law is often collectively referred to as estate planning law. The
WEX Legal Information Institute (Cornell University) defines estate planning as the
process by which an individual or family arranges the transfer of assets in anticipation of
death. An estate plan aims to preserve the maximum amount of wealth possible for the
intended beneficiaries and flexibility for the individual prior to death. The estate in this
context is the total wealth i.e. property, real and personal, owned by an individual prior to
distribution while wills and trusts are the common ways in which individuals dispose of
their wealth.
Wills, trust and estate law involves the study of testate and intestate succession as well
as the statutory provisions for the devolution of intestate estates. The drafting of wills is
also a feature of this area of law. This concentration area examines the disposition of
assets in life and on death against the background of income, inheritance and gift taxes
with reference to other relevant areas of law, including family, devolution of estates,
administration of estates and insurance.
The law of estate planning encompasses more than just will or tax planning for the
wealthy. It also includes financial, retirement, business succession, charitable, medical,
disability, legacy, and gift planning. Its scope is wide and it is an exciting area of law rich
in opportunities.
Key skills for this practice area include interpersonal, communication, and organization,
technical proficiency, and counseling abilities. It involves working closely with individuals
who may be under emotional stress, and being comfortable analyzing legal “grey areas.”
Working in trusts and estates can require teamwork, and may offer more predictable
hours than some other practice areas. It also offers opportunities to gain expertise in
narrow aspects of your chosen field.
WHAT DO ESTATE LAWYERS DO?
Generally, estate planning lawyers provide advice and direction to their clients in
implementing their estate planning and administration needs. More specifically, lawyers
often work on the preparation of wills, powers of attorney, representation agreements
and trusts, as well as applications for probate and letters of administration.
An estate law practice like SimpsonWigle LLP for example, may fall into two general
categories:
1. Supporting and advising clients as they move through their respective stages of
life, such as marriage, planning for children and grandchildren, incapacity and
end of life issues. From this planning perspective, a lawyer may be involved in
drafting wills and preparing estate plans to accommodate the expanded
requirements of adult children and their families with unique and complicated
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asset portfolios, plus the growing need to deal with situations of divorced,
separated, remarried and disabled persons, and minor children and
grandchildren.
2. Responding and supporting clients in crisis situations such as unexpected illness
and death, providing for a disabled person, dealing with the incapacity of a loved
one, and dealing with issues related to long term care.
From an administrative perspective, an estate lawyerʼs practice may include:
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Estate administration
The appointment or removal of trustees
Passing of accounts for estates and guardianships
Will challenges, dependent relief claims, and applications to remove powers of
attorney for property and personal care
Estate planning lawyers may also represent their clients in estate litigation. At Hull & Hull
LLP, estate litigators are involved in matters such as:
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Will challenges and will interpretation litigation
Dependentsʼ support and related statutory claims
Trust interpretation litigation, trust variation applications and trustee disputes,
including proceedings to remove or replace trustees
Transfer of accounts in estate and trust matters
Power of attorney proceedings, including capacity hearings
Guardianship hearings
Solicitorsʼ negligence claims
WHERE DO WILLS, TRUST, AND ESTATE LAWYERS PRACTICE?
Private Practice
Many estate-planning lawyers work in small firms or sole practices that specialize in
wills, trusts and estate law. Such practices often rely on referrals from community
organizations like churches, funeral homes, family acquaintances and walk-ins.
Large Firm/Business Practice
Some larger business law firms have an estate planning/administration component to
their practices. In this setting, lawyers typically advise prominent families on estate
planning matters including wealth preservation and its orderly transfer to the next
generation. These firms also offer the full range of estate and tax planning services and
also provide advice on creating and operating charities and not-for-profit corporations
and counts as clients, a number of schools, churches and public and private foundations.
Lawyers in this area may also handle the creation and ongoing operation of holding
companies in circumstances in which foreign or multi-jurisdictional assets are involved.
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Government
In Ontario, for example, the Ministry of the Attorney General offers ample opportunity for
students interested in the area of wills, trusts, and estate law. The Office of the Public
Guardian and Trustee protects the interests of mentally incapable individuals,
administers certain estates, and helps protect charitable assets. Lawyers within the
Office of the Childrenʼs Lawyer represent minor beneficiaries in estate and trust cases
which include: challenges to the validity of a will; will interpretation applications;
applications for removal of executors and trustees; claims for support under the
Succession Law Reform Act; and applications to vary a trust. Both offices fall under the
MAGʼs Social Justice Programs and Policy Division. The MAG website provides details
about its articling and summer law student program as well as helpful information on
estate planning for individuals and families. If you donʼt live in Ontario, check out your
provinceʼs Ministry of the Attorney General or Ministry of Justice.
LEARNING MORE ABOUT THE PRACTICE OF WILLS, TRUSTS AND ESTATE LAW
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Suggested reading
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Estate Planning and Probate Dictionary
 An overview of this practice area and a glossary of common terms
Canadian Law
 Describes aspects of Canadian wills and estate law
The Ministry of the Attorney General
 Information on estate planning, and links to information regarding
Canadaʼs and Ontarioʼs laws and regulations
Information and articles on professional associationsʼ websites:
 Estate Planning Council of Toronto
• View recent presentations
 Society for Trust and Estate Planners
• Includes resources for students
 International Academy of Estate and Trust Law
Networking: Locating firms that practice wills, trusts & estate law
 The Canadian Law List online directory enables you to generate a
list of firms whose practice includes wills, trusts and estate law. It
is important to remember that many small firms include estate
planning as a practice area but because of their small size, may
not offer summer or articling positions. If they do, many will not
have formal postings and will instead wait for you to find them.
 See suggestions on attending conferences and events under
“Career Preparation” below
SUMMER/ARTICLING POSITIONS IN WILLS, TRUSTS AND ESTATE LAW
What you can expect to work on
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The summer/articling programs that many firms and government offices offer provide
students with unique opportunities to represent clientele and offers excellent hands-on
experience in litigation.
A firm/office that practises estate planning law may offer a rotation in property
rights/estates law. For instance, at the MAGʼs Office of the Childrenʼs Lawyer
articling/summer students can reasonably expect to be exposed to areas such as trustee
removal applications to pass estate or trust accounts. Responsibilities often include
drafting pleadings, affidavits, and other court documents, attending motions before
Masters, appearing on cases before Court and conducting legal research.
CAREER PREPARATION
Gaining information, knowledge and skills specific to a practice area that interests you is
essential to obtaining summer and articling positions with firms that specialize in that
area. Employers want to see your interest demonstrated in your applications and
interviews. For general information on preparing effective application packages, please
see the Career Guide.
The following is a non-exhaustive list of opportunities for students to prepare for a career
in wills, trusts and estate law:
Course selection and academic work
Your law school should offer several courses that are related directly to this practice
area, including Estates, Trusts, Estate Litigation, and Estate Planning. Reviewing
descriptions of these courses and speaking to professors who teach them will help you
learn more about this area of law and give you a better idea of which courses will provide
a good foundation for a career in wills, trusts and estate law.
Your choice of research topics when course work involves required or optional papers
also indicates your interest in wills, trusts and estate law. Additionally, you may consider
undertaking an independent research project under a professorʼs supervision, or
obtaining a position as a research assistant to a professor who works in this area.
Attending conferences, events, etc.
Check your law schoolʼs career office website regularly for announcements regarding
upcoming events, tours and speakers. Also take note of advertisements for relevant
events organized by student groups.
Join the Canadian Bar Assocation for a very low student rate. It provides many
opportunities to learn about specific practice areas. Student members may join an estate
law “section,” thereby staying informed of events, networking opportunities and current
issues pertaining to this practice area.
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Volunteering
Your law school may offer pro-bono clinics you can volunteer with. This experience will
help prepare you to practise and is helpful when youʼre searching for articles.
The CLCDN would like to thank Osgoode Hall Law students and the Osgoode Hall Law
Schoolʼs Career Development Office for the information contained in this guide.
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