Tratnik, Andrea

CALL TO BAR

2012

CLERICAL ASSISTANTS:

Maureen MacLean
Legal Assistant
416.306.1797
mmaclean@beardwinter.com
Valerie Tyce
Legal Assistant
416.840.9241
vtyce@beardwinter.com

DETAILS

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Andrea advises clients on a wide range of matters pertaining to estate planning, estate administration, international and domestic trusts, corporate governance, and succession planning.

She is also involved in a variety of private corporate transactions and general commercial matters. She regularly works with clients in the establishment and maintenance of charitable foundations and not-for-profit organizations.

Andrea has written and co-authored articles on several topics for Canadian and international publications, including articles on taxation, trusts, and estates law.

Andrea summered and articled with Beard Winter LLP, and returned to the firm as a lawyer following her call to the bar in June 2012. She has studied and worked in South Korea, England, and British Columbia.

Publications & Presentations

“Family Offices in Canada”, co-authored with M.A. Bueschkens (Miller Thomson LLP) and Lucinda Main (Beard Winter LLP), The International Family Offices Journal (Globe Law and Business), June 2017.

“Discretionary Trust Essentials” | co-authored with John O’Sullivan | Ontario Bar Association  | April 5, 2016

A discussion of the evolving trust law and family law principles relating to the valuation of discretionary trust interests and disclosure obligations of trustees. This paper was presented at the 2016 OBA conference “Kissing Cousins: Where Family Law, and Trusts and Estates Law Meet” held on April 5, 2016 in Toronto.

International Trust Laws, Jordan Publishing, Chapter on Canada, co-author with John O’Sullivan, Pia Hundal and Lucinda Main, January 2015.

A Recap of the New Restrictive Covenant Rules | Ontario Bar Association | April 2014
A discussion of the restrictive covenant tax rules implemented in 2013 under section 56.4 of the Income Tax Act.

Tax on Trust Distributions to Non-Residents: An IntroductionOntario Bar Association | January 2014
An outline of the taxation on distributions from a Canadian resident trust to non-resident beneficiaries, with an emphasis on Part XIII withholding tax.

A Canadian Super Visa: What is it? | co-authored with Richard I.R. Winter, Q.C. | Offshore Investment Magazine | June 2013
An overview of the interplay between Canadian tax law and Canadian immigration law with respect to the Super Visa programme.

Punitive Damages and More: The Consequences of Estate Trustees’ Egregious Conduct | Ontario Bar Association | April 2013
A case brief and discussion of the legal consequences of a trustee’s breach of fiduciary duty, failure to account, breach of court orders, and mismanagement of an estate.

Case comment: Leclair v Canada, 2011 TCC 323: Failed Inter Vivos Gifts Not Caught Under Section 160 of the Income Tax Act | Ontario Bar Association | December 2011
A case brief and discussion of tax consequences in the context of gifting.

ARTICLES

September 29, 2016 by : in
Events
Powers of Attorney in Ontario: What Advisors Can Do To Help Protect Their Clients’ Interests
Presentation with Victoria E. Winter | IDC WorldSource Insurance Network Conference | September 29, 2016

Andrea Tratnik and Victoria E. Winter presented to an audience of financial advisors, insurance brokers and other professionals at a conference held by the IDC WorldSource Insurance Network on Se More...

April 8, 2016 by : in
Articles
Evolving Trust Law and Family Law Principles

On April 5, 2016, Andrea Tratnik’s co-authored article “Discretionary Trust Essentials” was presented at the Ontario Bar Association’s conference “Kissing Cousins: Where Family Law, and Trusts and Estates Law Meet.” The article explores the evolving trust law and family law principles re More...

April 21, 2014 by : in
Articles
Tax on Trust Distributions to Non-Residents: An Introduction
In a recent article written for the Ontario Bar Association, Trusts and Estates Section, Andrea Tratnik discusses the taxation on distributions from a Canadian resident trust to non-resident beneficiaries, with an emphasis on Part XIII withholding tax. [read]
April 21, 2014 by : in
Articles
A Recap of the New Restrictive Covenant Rules
Andrea Tratnik discusses the new restrictive covenant tax rules under section 56.4 of the Income Tax Act in a recent article written for the Ontario Bar Association, Tax Section. [Read]

EDUCATION

J.D., 2011
University of Western Ontario
B.A.(Hons.), 2007
Wilfrid Laurier University

ASSOCIATION(S)

  • Canadian Bar Association
  • Canadian Tax Foundation
  • Ontario Bar Association