Celia Valel


Winnipeg / Services provided by C A Valel Law Corporation

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Education & Qualifications

  • CPA Canada In-Depth Tax Course, Levels 1, 2 and 3 (2017)
  • Manitoba Bar (2013)
  • JD (Manitoba, 2011)
  • B.Sc. Eng. (Alberta, 2003)

Celia practises in the areas of taxation, corporate and commercial law, wills, estates and trusts, and charities and not-for-profit organizations.

  • Performed extensive research, analysis and drafting of legal memoranda and opinions related to federal and provincial legislation, jurisprudence and administrative positions, including the Income Tax Act (Canada).
  • Assisted businesses and individuals in selecting and implementing business structures, including establishing new operating corporations, holding corporations, partnerships, joint ventures and trusts.
  • Planned, implemented and advised on corporate reorganization and restructuring transactions, mergers and acquisitions, purchases and sales of businesses and employee stock option plans.
  • Negotiated and drafted tax and commercial documents, including share and asset purchase agreements, rollover agreements, unanimous shareholder agreements, partnership agreements, agency agreements, service contracts, non-competition and non-disclosure agreements, loan and security documents and corporate resolutions.
  • Prepared taxpayer relief and voluntary disclosure applications to the Canada Revenue Agency.
  • Represented taxpayers in disputes with the Canada Revenue Agency, including audits, collections actions, objections and litigation support.
  • Developed and implemented estate plans, including family business succession, intergenerational farm transfers, planned charitable giving and the preparation of Wills, Powers of Attorney, Health Care Directives, family trusts, joint partner trusts and alter ego trusts.
  • Assisted clients in the incorporation of federal and provincial not-for-profit corporations and applications for registered charity status.
  • Advised on various charity and not-for-profit governance, taxation and compliance issues and director and officer responsibilities and obligations.
  • Sale of Bison Transport Inc. to James Richardson & Sons, Limited.

Celia practises in the area of taxation, which includes corporate and personal tax planning, corporate reorganizations, tax efficient business structuring, succession planning and taxpayer disputes with the Canada Revenue Agency. In addition, she is experienced in corporate and commercial law, including business structuring and drafting and negotiating a wide variety of contracts and agreements (including Unanimous Shareholder Agreements). Celia assists clients with wills, estates and trusts matters.

Celia advises charities and not-for-profit organizations, including applications for charitable status, corporate structuring and governance. She has extensive experience in legal research and preparing opinions and memoranda related to various areas of the law.

Prior to her legal career, Celia received a Bachelor of Science in Computer Engineering and worked as a Professional Engineer (P.Eng.) in the transportation and industrial process control and automation industries.

Past Positions

  • Articling Student (2012-2013), Summer Student (2010), Aikins, MacAulay & Thorvaldson LLP
  • Signal Design Engineering Coordinator, Government of Ontario (GO) Transit Expansion Project (2006-2008), Canadian National Railways (CN Rail)
  • Systems Engineer (2003-2006), Matrikon Inc. (a division of Honeywell)
  • Secretary, Executive of the Taxation Law Section of the Manitoba Bar Association
  • Member, Canadian Tax Foundation
  • Member, Law Society of Manitoba
  • Member, Manitoba Bar Association
  • Member, Canadian Bar Association
  • Dean’s Honour Roll, Faculty of Law, University of Manitoba (2008-2011)
  • Pitblado Scholar, Faculty of Law, University of Manitoba (2008-2010)
  • Inkster Christie Hughes Wealth and Succession Prize (2011)
  • Winnipeg Foundation Prize for the Law of Charities and Non-Profits (2011)
  • Archie Micay Q.C. Prize for Highest Standing in Second Year Law (2010)
  • Isbister Scholarship for Highest Standing in Second Year Law (2010)
  • University of Manitoba Student Union Prize for Academic Excellence (2010)
  • Scotiabank Award in Trusts (2010)
  • Canada Law Book Prize for Family Law (2010)
  • McCarthy Tetrault Leadership Award (2009)
  • D.A. Thompson, Q.C. Prize for Contracts (2009)
  • D.A. Thompson, Q.C. Prize for Constitutional Law (2009)
  • Max and Manly Isaacs Prize for Legal Methods (2009)
  • Dean’s Honour Roll, Faculty of Engineering, University of Alberta (1999-2001)
  • University of Alberta President’s Citation Scholarship (1999)
  • University of Alberta Faculty of Engineering Entrance Award for Academic Excellence (1999)