KERRY HARNISH spent most of his career at Finance Canada, where he developed income tax policy, and drafted legislation. Kerry has also been a tax avoidance auditor for the Canada Revenue Agency in Nova Scotia. Most recently, he has been a National Advisor on Tax Avoidance for the CRA. Before moving to Ottawa in 1990, Kerry graduated from St. Mary’s University’s school of commerce and obtained law and MBA degrees from Dalhousie University, co-owned a small business and was an adjunct lecturer of business law in St. Mary’s accounting program. He has also completed the former Canadian Institute of Chartered Accountants’ In-Depth Course on Taxation. The Alberta Law Review has published two income tax papers by Kerry.