For Tax Advisors For Business Owners About Research & Publications Contact
Called in BC · AB · ON · NS

I implement the legal side of corporate and trust reorganizations prepared by your tax advisor.

Drafting, filing, and closing books prepared for share rollovers, estate freezes, and trust settlements. Fixed fees, quoted in one business day with an implementation timeline. Canada

For Tax Advisors ↗︎ For Business Owners
Primrose Watson, Juris Doctor — Founder & Counsel
For Tax Advisors

Refer the legal implementation.

You design the tax plan. I draft the resolutions, settle the trust, make the filings, and provide the closing book. Your client stays yours.
For Business Owners

When your tax advisor says ‘call a lawyer.’

Your tax advisor designed the strategy. I handle what comes next — the legal documents, the corporate filings, the implementation.
BRITISH COLUMBIA ALBERTA SASKATCHEWAN MANITOBA ONTARIO NEW BRUNSWICK NOVA SCOTIA PRINCE EDWARD ISLAND NEWFOUNDLAND & LABRADOR BRITISH COLUMBIA ALBERTA SASKATCHEWAN MANITOBA ONTARIO NEW BRUNSWICK NOVA SCOTIA PRINCE EDWARD ISLAND NEWFOUNDLAND & LABRADOR
Areas of Practice
WHAT I practise.
S.85
Section 85 Rollovers

Tax-deferred transfers to corporations

S.86
Share Reorganizations

Share exchange and capital reorganizations

S.51
Share Conversions

Convertible share transactions

EFRZ
Estate Freezes

Locking current value for succession planning

About Primrose

A focused practice of one.

“Built on quiet rigour and a deep respect for the work tax advisors do.”

Schulich Law · Past Appointment
Assistant Professor · LAWS 2106 · Taxation of Corporations
Schulich School of Law · Dalhousie · 2024–2025

Taught the corporate-tax course to JD students. Currently a candidate for the Master of Laws at Dalhousie — LLM thesis on Canadian tax reform, research proposal approved.

Education
JD · Schulich Law (Dalhousie)
LLM (Candidate) · Tax Reform
B.Comm Finance · Dalhousie
Certification
CPA Canada In-Depth Tax I, II, III
Canadian Tax Foundation
Canadian Bar Association
Bar Admissions
Law Society of British Columbia
Law Society of Alberta
Law Society of Ontario
Nova Scotia Barristers’ Society
Member · Canadian Tax Foundation Available by referral & appointment Read full bio →
From Referral Partners

Said about the firm.

“
The engagement went very smoothly. I appreciated that you reached out to the client directly to obtain the necessary signatures and answer any legal queries. We will for sure be in contact for future engagements.
Tax advisor Ontario
“
I have really enjoyed working with you, and I am sure we will work plenty together going forward.
Tax advisor British Columbia
“
We appreciate all your work on this and for getting everything completed. Thanks again for your help throughout the process.
Client Following a corporate reorganization
Publications & Writing
Tax Hyperion
Intercorporate Shareholdings and 110.6(15)(b) — Are You Offside?
Examining the deeming rule under s.110.6(15)(b) for shares of connected corporations and its impact on the qualified small business corporation share definition.
Tax Advisors
Tax Hyperion
A Special Rule For A Specific Instance — Connected And Control
Analysis of the connected-corporations and control-in-fact rules and how they interact when planning intercorporate share transfers.
Tax Advisors
Tax Hyperion
Would a “Book of Business” Make a Business?
Considers when a portfolio of client relationships meets the legal definition of a “business” for the purposes of the Income Tax Act.
Tax Advisors
View all research & publications  →
Offices

Four offices.
Called to four provinces.

Halifax, Ottawa, Calgary, and Surrey — offices registered for service in each province.
Halifax
Nova Scotia
Registered for service
1959 Upper Water Street
Suite 1301, Tower 1
Halifax, NS B3J 3N2
Ottawa
Ontario
Registered for service
116 Albert Street
Suite 200
Ottawa, ON K1P 5G3
Calgary
Alberta
Registered for service
500 – 4th Avenue SW
Suite 2500
Calgary, AB T2P 2V6
Surrey
British Columbia
Registered for service
15300 Croydon Drive
Suite 300
Surrey, BC V3Z 0Z5
hello@primrosetax.ca +1 (343) 300-3479 +1 (902) 510-0430
Common Questions
Frequently asked.
Will you compete for my clients?
No. I implement the legal structure your tax plan requires. I don't provide tax planning advice, and I don't solicit your clients. Your advisory relationship stays exactly as it is.
How does billing work?
Send me an anonymized tax plan to obtain a quote. Fixed fees, quoted upfront. You receive an implementation timeline and fixed fee within one business day of the referral.
Which provinces do you cover?
I work across Canada. I am called to the Bar in four provinces — British Columbia, Alberta, Ontario, and Nova Scotia — with offices registered for service in Halifax, Ottawa, Calgary, and Surrey. I practice in the other provinces (Saskatchewan, Manitoba, New Brunswick, Prince Edward Island, Newfoundland & Labrador) based on the National Mobility Agreement.
How long does a file take?
Two to six weeks depending on complexity. Electronic signatures throughout means minimal disruption to the business owner’s schedule.
How do I refer a client?
Send me an anonymized tax plan through my online form, email hello@primrosetax.ca, or call +1 (343) 300-3479. I respond within one business day.

Ready to work together?

I respond within one business day.

Contact ↗︎ Send Tax Plan for Quote
hello@primrosetax.ca +1 (343) 300-3479
Get in touch
I respond within one business day.