New video series available for family law practitioners

New video series available for family law practitioners

Notional and contingent tax liabilities can have serious, unintended effects on the calculation of Net Family Property (NFP) and equalization calculations. Failure to identify a potential tax liability may:

  • Reduce equalization payment; and
  • Improperly result in increased tax liability when tax liability is crystallized (i.e., after equalization is determined).

Therefore, it is critical for family law practitioners to conduct a thorough analysis to identify clients’ potential tax liabilities.

Tax Issues in Family Law

In a new Grapple Law video series, Counter Tax Lawyers principal, Peter Aprile, explains how family law practitioners can take these and other tax matters into account when advising clients.

Potential tax liabilities, if crystallized, can reduce NFP. As such, potential tax liabilities are notional and contingent tax liabilities, and should be taken into account when calculating NFP.

The video series outlines common examples of notional and contingent tax liabilities, potential consequences, and how to safely crystallize tax non-compliance:

  • Section 1: Overview & Introduction
  • Section 2: Notional and Contingent Liabilities
  • Section 3: High Risk Tax Filing Positions
  • Section 4: Dispositions of Property & Different Tax Consequences
  • Section 5: Disentitlement to Tax Credits
  • Section 6: Transferee Tax Liabilities
  • Section 7: Unreported Foreign Assets & Income
  • Section 8: Joining a Former Spouse to a Tax Dispute
  • Section 9: Safely Crystallizing Tax Non-Compliance


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What Accountants Say

Peter Aprile is a very hands on and practical tax lawyer who is very focused and diligent. He is a pleasure to work with.

- Susan Farina, Tax Partner, Price Waterhouse Coopers

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What Clients Say

I’m a Senior VP with an accounting and finance background. I’ve worked with lawyers and large law firms. I was referred to Counter to fix a tax dispute. It is very rare to encounter lawyers that combine expertise, dedication, and a businesslike approach to litigation. I have no hesitation in recommending Counter.

- David Cuddy, Senior Vice-President, Finance & Business Operations, CFL

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What Accountants Say

Counter Tax Litigators has worked with Fuller Landau to resolve several of our clients’ tax disputes. Counter delivers superior communication.

- Laura Couvrette, CPA, CA, Fuller Landau LLP

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What Clients Say

I spent a good part of my career dealing with attorneys on innumerable matters, and found Peter to be extremely competent, open-minded and exceptionally honest. I would not hesitate to use Peter again, and highly recommend the team at Counter Tax Litigators.

- Mark Ram, Retired CEO

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Counter’s representation on our behalf was well informed, professional and efficient, which ultimately resulted in a highly satisfactory decision in all aspects.

- Klaus W. Reif, President, Reif Estate Winery

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What Clients Say

I was amazed with the results. They went above and beyond, and I would recommend Counter to any person or business with a significant tax dispute.

- Brian Grott, Northland Screen Corp

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