Chris Moser

Chris Moser is tax partner of TingleMerrett LLP. Chris is primarily a tax lawyer but he has also developed extensive experience and a broad-based general practice in business and corporate law.

Chris handles all areas of domestic tax law, from federal and provincial income tax for individuals and corporations, to issues involving the Goods and Services Tax. Chris has professional experience in a broad range of tax matters, including corporate, partnership and individual tax matters. Of particular note is his experience in tax appeals and in successfully resolving controversies before the Canada Revenue Agency, as well as in negotiating with other tax authorities on behalf of clients. He also provides general corporate advice to his clients, with an emphasis on privately held businesses and high net worth individuals and their families. Chris handles the corporate and tax aspects of reorganizations, mergers and acquisitions for clients ranging from emerging businesses to large corporations, as well as Canada-U.S. cross-border tax, entity selection, and related tax planning.

He has a B.Soc.Sci. in Economics and Political Science from the University of Ottawa (Summa Cum Laude), and a J.D./LL.B. and an LL.M. from Osgoode Hall Law School of Toronto. Chris clerked with the Federal Court of Canada in Ottawa, and has been an instructor of the Alberta Bar Admission Course.

Chris is the former Chairman of Inn from the Cold, a charitable organization dedicated to offering transitional shelter, housing and other assistance to homeless families and children in Calgary, with a focus on seeking long-term solutions to homelessness.

Chris speaks and writes French fluently, and is a member of the Bars of Alberta and British Columbia.


Professional Associations and Memberships

  • Member, Law Society of Alberta
  • Member, Canadian Tax Foundation

Call Date

  • British Columbia, 1996
  • Alberta, 1998


  • University of Ottawa (B.Soc.Sci.)
  • Osgoode Hall Law School of (J.D./LL.B. and LL.M.)