Jennifer Walsh

Jennifer Walsh has spent 18 years at the heart of Canadian energy taxation, first in public practice at a Calgary accounting firm and later as an in-house Tax Director at two TSX-listed oil and gas producers. Her expertise covers the full life cycle of resource taxation in Canada: from the initial structuring of a joint venture or flow-through share offering, through the calculation of cumulative Canadian development expenses (CCDE) and cumulative Canadian oil and gas property expenses (CCOGPE), to the ultimate disposition of resource properties. Jennifer is one of the few practitioners in Canada who can fluently navigate both the federal Income Tax Act provisions that apply to resource companies and the Alberta Royalty Framework, including the Modern Royalty Framework for conventional oil and gas and the Oil Sands Royalty Regime. She served on the tax policy committee of the Canadian Association of Petroleum Producers for six years and has made submissions to the Alberta government on proposed changes to the royalty framework. Outside the energy sector, Jennifer advises on general Alberta corporate tax matters, including the Alberta Innovation Employment Grant and the accelerated capital cost allowance rules that apply to manufacturing and processing equipment. She holds a Bachelor of Business Administration from the University of Calgary and obtained her CMA designation before the CPA unification. Jennifer writes for Tax Simplified to make Alberta and energy-sector tax concepts accessible to a broader audience of business owners and investors.