GILBERT J. LUDWIG, Q.C.
Gil is the managing lawyer at Wilson Laycraft. He provides counsel to major energy, power, real estate development and anchor tenants on tax planning, reporting requirements and litigation strategies. His practice focuses on the following areas throughout western Canada:
• commercial property tax litigation
• municipal law
• administrative law
Gil frequently appears before various tribunals, including the:
• Municipal Government Board
• Composite Assessment Review Board
• Environmental Appeal Board
• Mineral Tax Appeal Tribunal
• Land Compensation Tribunal
• Federal Grant in Lieu Panel
• Tax Court
Gil has appeared before the superior and appellate Courts in Western Canada, including the Supreme Court of Canada.
Gil prefers to take a practical approach to settlement on all disputes. Gil works with experts from across North America in various fields of engineering, valuation, governance and finance to ensure the best information is presented on behalf of his clients.
For more than 20 years, Gil has been lead counsel for the taxpayer on many significant successful property tax cases in Alberta, including:
• Amoco Canada Petroleum Co. v Alberta (Minister of Municipal Affairs), 2000 ABCA 252
• Alliance Pipeline Ltd. v Alberta (Minister of Municipal Affairs), 2006 ABCA 6
• Nortel Networks Inc. v Calgary (City) 2008 ABCA 370
• Hudson’s Bay Company v City of Calgary and Alberta, 2008 ABCA 187
• University of Alberta v Edmonton (City), 2005 ABCA 147
• Shell Corridor Pipeline v Alberta (Minister of Municipal Affairs), 2005 ABQB 866, 2007 ABCA 217
• Lougheed Tomasson v City of Calgary, 2000 ABCA 81
• British Columbia (Assessor of Area No. 27 - Peace River) v Burlington Resources Canada Ltd., 2005 BCCA 72 (B.C.C.A.)
• Imperial Oil Ltd v Regina (City), [2003] S.J. No 570, 2003 SKCA 81 (Sask)(C.A.)
• TransCanada Keystone Pipeline Limited Partnership v Designated Linear Assessor for the Province of Alberta, 2011 ABQB 460
• Canadian Natural Resources Limited v Wood Buffalo (Regional Municipality)
• 2011 ABQB 220
• 2012 ABQB 177
• CARB 001/2013
• Bentall v Alberta (Municipal Government Board), 2010 ABQB 719
• Talisman Energy Inc. v Alberta [2000] A.M.G.B.O. 26, Board Order MGB 030/00
• 661377 Alberta Ltd. (Encana) v City of Calgary and Calgary Assessment Review Board, 1001-13660 , Alta. QB
• Enbridge Pipelines Inc. v Designated Linear Assessor for the Province of Alberta, Board Order MGB 125/10
• Alberta (Municipal Affairs) v Access Pipelines Inc., 2011 ABQB 144
• TransAlta Utilities Corporation v The Designated Linear Assessor for the Province of Alberta, Board Order MGB 085/11
• Alberta Power (2000) Ltd. and Milner Power Limited Partnership v DLA for the Province of Alberta Board Order MGB 034/12
• Calgary (City) v Canadian Natural Resources Limited, 2010 ABQB 417
• Telus et al v MD of Opportunity [1998] AJ No. 1181
PUBLICATIONS:
Gil writes frequently on developments in his area of practise. His article “Assessment and Taxation of Resource Properties in Canada” was published in the Journal of Property Tax Management, Volume 11, Issue 3. His legislation review and case commentaries have also been published in Canadian Petroleum Tax Journal, Volume 10, No. 1, and the CCH Publication, Focus on Municipal Assessment and Taxation. His recent articles for industry include updates on cases of note in our jurisdiction and legal commentary:
• “What is that Light at the End of the Tunnel?” An update on recent developments in Assessment Jurisprudence in Alberta, 2013 (Oct, 2013) National Workshop, Canadian Property Tax Association, Montréal, QC
• “Property Taxes: A Primer for Commodity Types”. An review of municipal developments in Industrial Assessment in Alberta, 2013 (Mar, 2013) Commodity Tax Symposium - West, Canadian Institute of Chartered Accountants, Calgary, AB
• “Recent Developments in Alberta Property Tax” (Sept, 2012), National Workshop, Canadian Property Tax Association, Banff, Alberta
• “So, you are telling me there is a chance …” A review of new appeal structure in Alberta (Sept, 2011), National Symposium, Canadian Property Tax Association, Niagara Falls, Ontario
• “The Mad Carnival of Alberta” A review of the changes to legislation to a one level tribunal system (Sept, 2010), National Workshop, Canadian Property Tax Association, Québec City, QC
• “Buddy, Can You Spare a Dime?” Property taxation in recessionary times (October, 2009), National Conference, Canadian Property Tax Association, Whistler, BC
• “Playing Blind 21: Nobody Beats the House” (Sept, 2008), National Workshop, Canadian Property Tax Association, St. John’s, Nfld.
• “The Winning Formula for Property Tax Appeals” (Sept, 2007), National Workshop, Canadian Property Tax Association, Victoria, BC
• “Take two for the Pain”, Education Seminar, Canadian Property Tax Association (April 2012) Calgary, AB
• “What in the World have we created?” (February, 2011) Western Canada Symposium, Canadian Property Tax Association, Calgary, AB
• “Equitable and Transparent: More or Less?” (February, 2010) Ontario Valuation and Legislation Symposium, Toronto, ON
• “A Curious Response” (March, 2009) Western Canada Education Seminar, Canadian Property Tax Association, Calgary, AB
• “Taxing Property in Turbulent Times” (February, 2009) National Valuation and Legal Symposium, Canadian Property Tax Association, Toronto, ON
• “Ask not what your Assessor can do for you …” (February, 2008) Information Disclosure Requirements, National Valuation and Legal Symposium, Canadian Property Tax Association, Toronto, ON
Additional Papers presented to Canadian Petroleum Tax Society Annual Conference, The Institute of Chartered Accountants, The Appraisal Institute, Institute for Professionals in Taxation, Canadian Bar Association - Corporate Law Section, Taxation Section.
YEAR OF CALL:
Saskatchewan – 1986 / Alberta - 1991
Appointed Queen's Counsel in 2013
EDUCATION:
Bachelor of Arts degree, University of Saskatchewan, 1985
Bachelor of Law degree from the University of Saskatchewan, 1985
Masters in Law degree from the University of Aix-Marseille, France, 1990
COMMUNITY & PROFESSIONAL INVOLVEMENT:
On a professional level, Gil is a past president of the Canadian Property Tax Association and Past Chairman, Canadian Property Tax Association, Western Chapter. He is a current member of the Government Liaison Committee for that organization and is also a member of the Canadian Petroleum Tax Society and the Alberta Expropriation Association. He is a former chairman of the Steering Committee on Regulation Review of Industrial Property, Province of Alberta. He was also commissioned to assist in the update of Industrial Property Tax Regulations in the Northwest Territories by the Government of the Northwest Territories.
Gil is a member of the Association des Juristes d’Expression Française de l’Alberta, a volunteer and sponsor of families with the Calgary Catholic Immigration Society, and has served as chair of the fundraising committee for the KOAC Contemporary Arts Centre in Springbank. He is past chair of municipal budget review committee and civic affairs with the Calgary Chamber of Commerce (10 years), and volunteer for the Organism de Sejours Educatif Francais.
Gil and his wife, Julie, have 3 daughters - Katie, Phoebe and Maya - and in their spare time they enjoy tennis, golf, skiing, hiking and photography.