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58 Can. Tax J. i (2010)

handle is hein.journals/cdntj58 and id is 1 raw text is: 




DAVID ANTHONY WARD, QC

             1931-2010


T he Canadian and international tax communities were shocked and saddened by the
   passing of David Ward on January 13, 2olo. David was a founder of Davies Ward Phillips
& Vineberg LLP, a pre-eminent tax practitioner, and a highly respected legal scholar.
   Tax law, with its complexity, variety, and constant change, appealed to David's intel-
lectual and academic curiosity. He was an original thinker who was constantly proposing
novel interpretations of particular words or sections in legislation. He was not one to take
the easy way out; when faced with a difficult tax opinion or tax problem, he never stopped
working at finding solutions.
   David contributed enormously to the development of tax law in Canada and internation-
ally. He published over 25 articles and papers in Canadian Tax Foundation publications,
the first in 1961.1 He served as a governor of the Foundation from 1988 to 1991. David joined
the International Fiscal Association in the 196os, and regularly attended and participated
in its annual congresses. He was a member of the Executive Committee of IFA from 1986
to 1992. He was also an active participant in the Canadian branch of IFA, serving on its
council for many years and as its president. He twice held the annual Travelling Lectureship
sponsored by the Canadian branch, and frequently participated in its annual seminars.


  1 David A. Ward, Corporate Residence as a Tax Factor, in Corporate Management Conference
  (Toronto: Canadian Tax Foundation, 1961), 3-11.


Mira

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