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Biography

Professor O’Brien graduated from UVic Law in 1984 as the gold medallist. She served as a law clerk for Justice William R. McIntyre at the Supreme Court of Canada in 1984-85. She then articled with Shrum, Liddle & Hebenton (now McCarthy Tétrault) and continued with that firm in private practice in Vancouver until 1990. She served as Director of Research and Planning at the Law Society of British Columbia in 1990-1991. Professor O’Brien obtained her (LL.M.) License Spéciale en Droit de l’Union Européenne from the Institut d’Etudes Européennes at the Université Libre de Bruxelles in 1992. She then returned to private practice in Vancouver specializing in Canadian and international tax law. She was appointed as assistant professor at UVic Law in 2000, and taught primarily tax law courses and European Union law until 2016 when she retired as full professor. Her research and extensive publications focused on Canadian indigenous taxation and EU and international tax law. She was a visiting lecturer in the Masters of Law program in Business and Taxation at the Université Paris 1 Panthéon – Sorbonne and Hautes Études Commerciales in Paris in 2013 comparing federal tax systems in Canada, the United States and the EU. Most recently she has been an editor of Materials on Canadian Income Tax, after many years as a contributor to this leading tax law textbook.

Education

Selected publications

• "Direct taxation, tax treaties andinternational investment agreements: Mixed objectives, mixed results", (with Kim Brooks, Schulich School of Law, Dalhousie University) in de Mestral and Levesque (eds.) Improving International Investment Agreements: Negotiations, Substantive Obligations and Dispute Resolution, Routledge, New York, 2012.
• "Substantive Impact of the Canadian Charter of Rights and Freedoms on Income Taxation", Kofler, G., Maduro, M.,Pistone, P. (eds.), Taxation and Human Rights in Europe and the World, IBFD Publications, Amsterdam, 2011.
• National Report for Canada, in Lang, Pistone, Schuch and Staring (eds.) The Impact of the OECD and the UN Model Conventions on Bilateral Tax Treaties, Cambridge University Press, 2012 (with Catherine Brown, Faculty of Law, University of Calgary).
• "Taxation and the third country dimension of free movement of capital in EU law: the ECJ's rulings and the unresolved issues", [2008] 6 British Tax Review, 628-666.
• "Surrogatum, Source and Tsiaprailis: is there a principled basis for the tax treatment of replacement payments?" (2006), vol. 54 no. 4 Canadian Tax Journal 862-906.