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1 Legacy Advisors Law Corp. PO Box Granville Street Vancouver, BC Canada, V7Y 1G5 Tel: (604) Fax: (604) Internet: Nicholas P. Smith Phone: Biography: Nick Smith is a principal with Legacy Tax + Trust Lawyers in Vancouver. For over 25 years, Nick s practice has focused on Federal, Provincial and international tax and estate planning, with an emphasis on owner manager corporate reorganizations, business succession and working with trusts and estates. He also has extensive experience in acting for taxpayers who have tax disputes with Canada Revenue Agency and the Provincial government. He was called to the British Columbia Bar in 1989 and is a frequent author and lecturer for a variety of professional organizations. Nick is an Adjunct Professor at the University of British Columbia Faculty of Law and has been qualified by the British Columbia Supreme Court as an expert in Canadian taxation. He has been selected by peers for inclusion in Best Lawyers in Canada (Tax Law) and Lexpert. Nick obtained a Bachelor of Science degree from McGill University in Montreal (graduating with Great Distinction). He obtained his law degree from the University of British Columbia. The following is a list of Nick s professional publications: 2014 Canadian Tax Foundation September 29-30, British Columbia Tax Conference Topic: Death of a Taxpayer: Post Mortem Planning 2014 Pacific Business & Law Institute June 10, 2014 (Course Chair) Trusts: Beyond the Basics Topic: Wild and Weird New Developments in the World of Trusts 2014 Continuing Legal Education of British Columbia May 14, 2014 Tax Issues for Commercial Practitioners Topic: Common Practice Issues (Roundtable Forum) 2013 Pacific Business & Law Institute December 3, 2013 Tax Effects of Business Combinations

2 - 2 - Topic: Acquisition of Control and Effective Use of Corporate Losses 2013 Pacific Business & Law Institute - June 18 th, 2013 Trusts: Challenging Issues and Emerging Planning Techniques CHAIR 2013 Federated Press March 7 8, th Annual Tax Planning for the Wealthy Topic: The Use of Trusts in Estate Planning October 19, Trusts: The Multi-Faceted Estate Planning Tool Topic: 21 Year Rule Planning September 21, Gearing up your Practice: The New Family Law Act Topic: Trusts February 21, Closely Held Corporations Tax Issues for Commercial Practitioners Topic: Common Practice Issues Pacific Business & Law Institute - February 7 & 8, Tax and Estate Planning for the Family Business: The Advanced Issues Topic: Selling the Business outside the Family: Primary Tax Considerations Canadian Bar Association of British Columbia November 18 20, Sixth Annual Branch Conference Las Vegas Nevada Topic: Tax Issues for Solicitors What every solicitor should know: Key steps to structuring businesses, effective use of trusts and most common tax-related mistakes made by solicitors and how to avoid them Pacific Business & Law Institute - June 9, Trusts: The Thorny Issues Topic: Tax Issues Arising From Variations of Trusts

3 - 3 - Federated Press - March 22 23, 9 th Annual Tax Planning for the Wealthy Family Topic: Owner-Manager Tax Planning Pacific Business & Law Institute - February 10, Tax and Legal Issues for the Family Business Topic: Tax Considerations When Selling the Business Outside of the Family Continuing Legal Education Society of BC February 4, Tax Fundamentals for the Estate Practitioner Topic: Taxation of Personal Trusts 2010 Federated Press - June 15 & 16, th Annual Tax Planning for the Wealthy Family Course Topic: Owner-Manager Tax Planning 2009 Pacific Business & Law Institute, June 16, 2009 Trusts: Current Issues Topic: Is the 21 Year Deemed Realization Really So Bad? 2009 Society of Trust and Estate Practitioners - May 29, 2009 Topic: Tax Planning for a Disabled Individual 2009 Federated Press - February 25 & 26, th Annual Tax Planning for the Wealthy Family Course Topic: Owner-Manager Tax Planning 2008 Pacific Business & Law Institute, October 15, 2008 Advanced Estate Planning: Answering Your Most Vexing Questions Topic: Creative Solutions To Various Tax And Estate Planning Problems In Relation To Canadian Resident Trusts 2008 Canadian Tax Foundation, September 16, 2008 British Columbia Tax Conference Life Cycle of an Estate Plan Topic: Miscellaneous Corporate and Trust Reorganization Scenarios for Mature Businesses/Trust Assets

4 , June 27, 2008 Out of the Ordinary Problems in Ordinary Estates Post-mortem Tax Issues: Clearance Certificates Post-mortem Tax Planning and Limitation Periods 2007 CLE Practice Manual - Advising British Columbia Businesses Chapter 14 - Estate Planning for Private Businesses - Authored by Nicholas P. Smith - The Manual received First Place Award for Professional Excellence in the Publications category from the International Association ACLEA 2007 Pacific Business & Law Institute, February 28, 2007 Estate Freezes: The Complete Course Topic: New Dividend Taxation Rules in Relation to Estate Freezes 2006 Canadian Tax Foundation - September 11 & 12, 2006 British Columbia Tax Conference Topic: Legislative and Administrative Developments 2006 (Updated) British Columbia Estate Planning and Wealth Preservation Handbook Chapter: Private Business Succession 2006 CLE Practice Manual - Advising British Columbia Businesses Chapter 14 - Estate Planning for Private Businesses November 3, 2005 Trusts: An In-Depth Review Topic: Taxation of Trusts 2005 Pacific Business & Law Institute, June 8, 2005 Estate Planning: The Fundamentals Topic: Estate Freeze Basics

5 Canadian Association of Insolvency and Restructuring Professionals Continuing Education Forum, May 6, 2004 Topic: Income Tax Issues 2002 Wills, Estates and Trusts Conference Topic: Business Succession: Family Dynamics and Finance - A Deadly Cocktail 2001 Wills, Estates, and Trusts: Selected Topics Topic: Alter Ego and Joint Partner Trusts 2001 Estate Litigation Update Topic: Income Tax Issues for Estate Litigators 2001 Canadian Institute of Chartered Accountants Topic: Post-Mortem Remedial Tax Planning 2000 Lorman Education Services Not for Profit Organizations Topic: Tax-Planned Charitable Gifting Opportunities and Hurdles 2000 Insight Conferences Wealth Management and Estate Planning Topic: Private Foundations and Tax Planned Charitable Giving 1999 Pacific Business & Law Institute The Essentials of Estate Planning Topic: Charitable Vehicles 1999 Pacific Business & Law Institute Working with the New Trust Rules - Planning Opportunities for Family Trusts and Offshore Trusts Topic: The Tax on Split Income

6 Pacific Business & Law Institute Charities Conference The Best of Times, The Worst of Times Topic: Tax Shelters Involving Charities 1998 Wills Estates and Trusts Conference Topic: Post Mortem Remedial Tax Planning Conference Chair Tax Planned Charitable Giving and Tax for Charities 1998 The National Family Law Program Topic: Tax Issues in the Division of Corporate Interests upon Marital Breakdown 1997 Pacific Business and Law Institute Trusts - For the Sophisticated Client Topic: Tax Planning Using Trusts 1996 Tax Aspects of Buying and Selling a Business Topic: Tax Due Diligence Issues in the Purchase of a Business 1996 Operating and Advising Charities and Not-for-Profits Topic: Selected Income Tax Issues for Registered Charities 1996 Pacific Business and Law Institute Charities: Finding Solutions to the Funding Crisis Topic: Tax Traps and Tax Compliance Issues for Registered Charities 1993 Tax for the Non-Specialist Topic: Estate Planning (co-author)

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