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  1. CA
  2. AB
  3. TOP Tax Attorneys in CA
  4. TOP 20 Tax Attorneys in Alberta

TOP 20 Tax Attorneys in Alberta

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1

Spurrell & Associates CPA | Business Consultant | CFO Services

Spurrell & Associates CPA | Business Consultant | CFO Services has been ranked in the top ten list because of its unwavering commitment to assisting Canadian entrepreneurs in overcoming their financial hurdles. The company obtains positive customer feedback by providing empathetic, motivational, and educational consulting services and group events that go beyond typical accounti more...

Spurrell & Associates CPA | Business Consultant | CFO Services has been ranked in the top ten list because of its unwavering commitment to assisting Canadian entrepreneurs in overcoming their financial hurdles. The company obtains positive customer feedback by providing empathetic, motivational, and educational consulting services and group events that go beyond typical accounting services. Spurrell & Associates facilitates active and engaging discussions about investment strategies, business financing, and wealth management. The group led by experienced business adviser Josh Spurrell attracts a devoted clientele, a lot of whom have been with Spurrell for many years. The company’s focus on corporate management and wealth-creating goals makes it a priority for businesses struggling with their finances. Finally, the company's events are enriching by giving real stories and mathematically valid concepts that help entrepreneurs survive in competitive landscapes.

Pros & Cons
recommend (112)
highly recommend ... (57)
very professiona ... (24)
very helpful (19)
delayed (1)
not recommend (1)
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+17806654949
Open 8:00 AM - 7:00 PM
10207 111 St NW, Edmonton, AB T5K 2V6, Canada
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2

Summit Legal Group

Summit Legal Group ranks in the top ten for Calgary real estate law firms. They outperform competitors by delivering excellent communication, personalized service, and expert legal support. Positive feedback from loyal clients illustrates that Summit Legal Group simplifies complex transactions. Jonathan Lang's and Mark Kiggundu's detailed explanations, consistent assistance, and more...

Summit Legal Group ranks in the top ten for Calgary real estate law firms. They outperform competitors by delivering excellent communication, personalized service, and expert legal support. Positive feedback from loyal clients illustrates that Summit Legal Group simplifies complex transactions. Jonathan Lang's and Mark Kiggundu's detailed explanations, consistent assistance, and commitment to addressing client’s worries reassert the status of Summit Legal Group as a trustworthy partner. Reviewers use phrases like "the best" to highlight Summit Legal Group’s unwavering professionalism, attention to detail, and ability to make clients feel heard and equipped.

Pros & Cons
recommend (94)
highly recommend ... (49)
very professiona ... (20)
very helpful (9)
worst experience ... (1)
would not recomm ... (1)
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+15873560356
Open 8:30 AM - 4:30 PM
30 Glendeer Cir SE #200, Calgary, AB T2H 2Z7, Canada
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3

Hansen & Company

Hansen & Company consistently delivers exceptional service, which is why it is among the top ten list. The majority of the company’s client testimonials praise the company for its professionalism, thoroughness, and compassion. Clients report that the team is always available and promptly addresses challenges, ensuring a positive client experience. Jaspreet and Gary Hansen are tw more...

Hansen & Company consistently delivers exceptional service, which is why it is among the top ten list. The majority of the company’s client testimonials praise the company for its professionalism, thoroughness, and compassion. Clients report that the team is always available and promptly addresses challenges, ensuring a positive client experience. Jaspreet and Gary Hansen are two professionals of note, and their attention to detail and supportive nature help clients achieve their immigration objectives. Many reviews mention Hansen & Company’s proven track record of helping clients obtain long-term residency or work permits, solidifying its reputation as a trusted immigration professional.

Pros & Cons
recommend (28)
highly recommend ... (13)
very professiona ... (4)
very friendly (4)
rude (2)
unprofessional (2)
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+14032616890
Open 8:00 AM - 7:00 PM
558 9 Ave SE, Calgary, AB T2G 0S1, Canada
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4

Mohar Law

Mohar Law is among the top ten family law firms due to Mr. Mandeep Mohar’s exemplary professionalism, empathy, and success rate. Clients constantly commend Mr. Mohar's handling of complex emotional cases, such as child custody and divorce. He consistently provides invaluable advice and emotional assistance. Additionally, Mr. Mohar's knowledge and carefulness help clients through more...

Mohar Law is among the top ten family law firms due to Mr. Mandeep Mohar’s exemplary professionalism, empathy, and success rate. Clients constantly commend Mr. Mohar's handling of complex emotional cases, such as child custody and divorce. He consistently provides invaluable advice and emotional assistance. Additionally, Mr. Mohar's knowledge and carefulness help clients through difficult procedures with professionalism and care. Many clients appreciate his attention to detail. He simplifies intricate legal principles and maintains their confidence during a rough period. His reputation as a successful family law attorney, especially in custody and divorce disputes, has deemed Mohar Law the best choice for family law counsel.

Pros & Cons
recommend (24)
highly recommend ... (19)
very professiona ... (11)
helped me (10)
unprofessional (1)
unprofessional (1)
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+14034556147
Open 9:00 AM - 5:00 PM
3131 27 St NE Unit 21, Calgary, AB T1Y 0B3, Canada
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5

Prowse Chowne LLP

Prowse Chowne LLP appears on the top ten list because of their client-focused approach, expansive legal skill, and range of industry operations for over four decades. The firm’s pragmatic, creative, and customized legal solutions have made it a leader in the industry. Prowse Chowne’s litigators have variable experience across numerous courts, as well as the ability to help clien more...

Prowse Chowne LLP appears on the top ten list because of their client-focused approach, expansive legal skill, and range of industry operations for over four decades. The firm’s pragmatic, creative, and customized legal solutions have made it a leader in the industry. Prowse Chowne’s litigators have variable experience across numerous courts, as well as the ability to help clients with various complex legal challenges. Client reviews are mixed; they praise certain attorneys for their skill and customer service, as some clients express dissatisfaction with others and some administrative difficulties. Prowse Chowne’s review cycle winningly indicates that it is a successful law firm.

Pros & Cons
recommend (37)
highly recommend ... (24)
very professiona ... (7)
helped me (4)
unprofessional (1)
too busy (1)
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+18887259930
Open 8:30 AM - 5:00 PM
1450 Phipps-McKinnon Bldg, 10020 101A Ave, Edmonton, AB T5J 3G2, Canada
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6

Jasmer Singh Professional Corporation

Jasmer Singh Professional Corporation (JSPC) is a top 10 finalist. It is a professional accountant firm with a high commitment to relationship-based partnerships with their clients. Client loyalty increases because of the personalized, professional, and timely attention JSPC gives to difficult financial issues. Client feedback probably supports JSPC's tax and accounting solution more...

Jasmer Singh Professional Corporation (JSPC) is a top 10 finalist. It is a professional accountant firm with a high commitment to relationship-based partnerships with their clients. Client loyalty increases because of the personalized, professional, and timely attention JSPC gives to difficult financial issues. Client feedback probably supports JSPC's tax and accounting solutions because the reviews often point out the JSPC's efficiency, knowledge, and flexibility during these complex times. Clients rave about the accountants' professional demeanor, which adds a human connection during the otherwise impersonal consultation. So, JSPC’s CPA is an excellent partner in managing finances because of the expertise, trust, and removing the burdens caused by work with auditors. The clients reckon JSPC is an excellent resource for informed decision-making in these gloomy days.

Pros & Cons
recommend (43)
highly recommend ... (29)
very professiona ... (21)
recommended (11)
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+17807167596
Open 9:00 AM - 5:30 PM
6507 149 Ave NW, Edmonton, AB T5A 1W1, Canada
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7

Bruyer & Mackay LLP

Bruyer & Mackay LLP is in the top ten list for family law firms due to its compassionate approach, strong legal support, and results-oriented reputation. Clients reaffirm these qualities by describing a supportive atmosphere and effective legal strategies that make difficult divorces more bearable. James Samaroden and Amanda Venner, among other attorneys, win praise for their at more...

Bruyer & Mackay LLP is in the top ten list for family law firms due to its compassionate approach, strong legal support, and results-oriented reputation. Clients reaffirm these qualities by describing a supportive atmosphere and effective legal strategies that make difficult divorces more bearable. James Samaroden and Amanda Venner, among other attorneys, win praise for their attentiveness, empathy, and capacity to deal with challenging situations. Positive outcomes and constructive communication are cited by frequently reported clients. The reviews show consistency in skill and care despite some rare negative feedback and Bruyer & Mackay LLP stands out as a trusted choice for those facing family law challenges.

Pros & Cons
recommend (17)
highly recommend ... (12)
recommended (7)
helped me (4)
rude (2)
extremely rude (1)
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+17804259777
Closed Now
11611 107 Ave NW Suite 201, Edmonton, AB T5H 0P9, Canada
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8

2A Law Office & Notary Public Calgary

2A Law Office & Notary Public Calgary is among the top 10 Calgary law firms because of its expertise. Founded in 2001, the firm prioritizes client satisfaction by emphasizing integrity, professionalism, and reliability. Clients appreciate the promptness and dependability of their services. Sir Asif received excellent reviews for being a friendly and responsive person who makes t more...

2A Law Office & Notary Public Calgary is among the top 10 Calgary law firms because of its expertise. Founded in 2001, the firm prioritizes client satisfaction by emphasizing integrity, professionalism, and reliability. Clients appreciate the promptness and dependability of their services. Sir Asif received excellent reviews for being a friendly and responsive person who makes the process easier for clients. They also value his reasonable prices and helpful communication. 2A Law's reviews recommend the firm for various legal services, including residential real estate transactions and Notary Public work. The company's affordable legal services and excellent client service are essential for its position on the list.

Pros & Cons
very professiona ... (9)
recommend (5)
accommodating (5)
affordable (4)
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+14034371681
Open 9:00 AM - 6:30 PM
CROWFOOT WEST Business Centre, 600 Crowfoot Crescent NW Suite 340, Calgary, AB T3G 0B4, Canada
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9

Masuchlaw LLP

MasuchLaw LLP is in the top 10 law firms for its customer service and quality legal work that provides excellent results and fosters long-term partnerships with clients. Reviews describe team members such as Adam Zibdawi and Jenna Rowe as communicative, accommodating, and proficient in real estate and family law. They are thorough in their explanations and collaborative in makin more...

MasuchLaw LLP is in the top 10 law firms for its customer service and quality legal work that provides excellent results and fosters long-term partnerships with clients. Reviews describe team members such as Adam Zibdawi and Jenna Rowe as communicative, accommodating, and proficient in real estate and family law. They are thorough in their explanations and collaborative in making the legal process quicker and easier. MasuchLaw LLP’s staff attitude and concern for effectiveness across diverse legal needs enhance its reputation.

Pros & Cons
recommend (22)
highly recommend ... (12)
very professiona ... (4)
recommended (3)
would not recomm ... (1)
not recommend (1)
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+17804526800
Open 8:30 AM - 4:30 PM
4528 99 St NW, Edmonton, AB T6E 5H5, Canada
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10

Rutwind Brar LLP

Rutwind Brar LLP earned a spot in the top ten list and serves businesses and individuals with superior professional advice. The Scheduling Service results, including Rutwind Brar LLP Tax Services, are among the best in customer satisfaction. Visitors note the professionalism and dedication of Rutwind Brar LLP’s team members, particularly Rajneet and Philip. The company provides more...

Rutwind Brar LLP earned a spot in the top ten list and serves businesses and individuals with superior professional advice. The Scheduling Service results, including Rutwind Brar LLP Tax Services, are among the best in customer satisfaction. Visitors note the professionalism and dedication of Rutwind Brar LLP’s team members, particularly Rajneet and Philip. The company provides a tailored approach, ensuring personalized attention even to small clients. Its affordability, expediency, and community spirit also impress. Rutwind Brar LLP has made a solid, positive impression in the industry due to its excellent care and customized service.

Pros & Cons
recommend (20)
highly recommend ... (13)
very knowledgeab ... (3)
very professiona ... (3)
frustrating (1)
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+17804835490
Open 8:30 AM - 5:30 PM
625 Parsons Rd SW #209, Edmonton, AB T6X 0N9, Canada
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11

Tax Ninja Tax Law

Tax Ninja Tax Law is listed among the top 10 due to its free initial file review and no-sign fees. The firm is praised for its friendly, knowledgeable, and dedicated attorneys, particularly Chad Brown and James Alvarez, who deliver personalized attention and clarity in complex tax legalities. Instead of just talking about the law, they strive to understand the individual situati more...

Tax Ninja Tax Law is listed among the top 10 due to its free initial file review and no-sign fees. The firm is praised for its friendly, knowledgeable, and dedicated attorneys, particularly Chad Brown and James Alvarez, who deliver personalized attention and clarity in complex tax legalities. Instead of just talking about the law, they strive to understand the individual situation and provide tailored solutions. Although some clients complain about the high prices and the slow service, most reviews praise the company's responsive staff and willingness to go above and beyond. The Tax Ninja Tax Law ratings are proof of the team's professionalism and the significant outcomes achieved for their clients, like saving more than a million dollars in taxes.

Pros & Cons
recommend (14)
highly recommend ... (8)
very helpful (4)
helped me (3)
slow (1)
extremely expens ... (1)
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+17806282134
Open 9:00 AM - 5:00 PM
10123 99 St NW #418, Edmonton, AB T5J 3H1, Canada
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12

Fares Law Firm

Fares Law Firm is one of the top ten real estate attorneys in Calgary thanks to exceptional customer service and years of expertise in real estate law. Abe Fares and his firm offer wise and well-informed legal representation. Fares Law Firm hears clients and makes sure they understand each step, ensuring they are treated fairly. Many clients recommend the firm for its profession more...

Fares Law Firm is one of the top ten real estate attorneys in Calgary thanks to exceptional customer service and years of expertise in real estate law. Abe Fares and his firm offer wise and well-informed legal representation. Fares Law Firm hears clients and makes sure they understand each step, ensuring they are treated fairly. Many clients recommend the firm for its professionalism, quick turnarounds, reasonable pricing, and the depth of its responsive and professional team. These accolades prove Fares Law Firm’s reputation and dedication to client success in real estate legalities.

Pros & Cons
very professiona ... (3)
recommend (3)
great service (2)
very happy (2)
unprofessional (1)
worst experience ... (1)
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+14035081900
Open 9:00 AM - 5:00 PM
134 17 Ave NE, Calgary, AB T2E 1L6, Canada
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13

Snyder & Associates LLP

Snyder & Associates LLP is among the top ten due to its 42+ year operational history in Edmonton, Alberta. The corporation offers fair and first-rate legal services. The company has many areas of practice. Clients are pleased with the lawyers' proficiency and capacity to simplify complex legal issues. Many clients mention lawyers Nikolas Rehberg-Besler and Daniil MacDermid as ev more...

Snyder & Associates LLP is among the top ten due to its 42+ year operational history in Edmonton, Alberta. The corporation offers fair and first-rate legal services. The company has many areas of practice. Clients are pleased with the lawyers' proficiency and capacity to simplify complex legal issues. Many clients mention lawyers Nikolas Rehberg-Besler and Daniil MacDermid as evidence of Snyder & Associates' commitment to their clients. Their rapid response, precise communication, and dependability add to their reputation. Clients admire Snyder & Associates for its businesslike approach and careful pricing method, which includes a cost-free first consultation, as well as its compassionate fees and focus on quality legal representation.

Pros & Cons
recommend (3)
highly recommend ... (3)
definitely come ... (1)
very impressed (1)
unprofessional (3)
not impressed (1)
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+17804264133
Closed Now
10180 101 St NW #3500, Edmonton, AB T5J 3S4, Canada
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14

Moodys Private Client Law LLP

Moodys Private Client Law LLP is noted for their vast expertise in US-Canada tax planning and their capability to offer representatives quality complex tax counsel. Their top-notch input across numerous tax matters develops consumer trust. But, some critiques highlight pricing and procedural hurdles. Pleasant reviews clarify expert guidance, timely support, and a thorough grasp more...

Moodys Private Client Law LLP is noted for their vast expertise in US-Canada tax planning and their capability to offer representatives quality complex tax counsel. Their top-notch input across numerous tax matters develops consumer trust. But, some critiques highlight pricing and procedural hurdles. Pleasant reviews clarify expert guidance, timely support, and a thorough grasp of confusing tax rules make them a favorable option for tax compliance issues and citizenship renunciation. Their focus on clients and user-friendly results makes them a top pick in Canadian-American tax law.

Pros & Cons
recommend (2)
no issues (2)
highly recommend ... (1)
fantastic job (1)
disappointed (2)
very expensive (1)
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+14036935100
Open 8:00 AM - 5:00 PM
2020 4 St SW #210, Calgary, AB T2S 1W3, Canada
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15

Field Law

Field Law is among the top ten by demonstrating vast legal knowledge, a new court ruling, and excellent client service. The corporation, which shields its clients from liability and legal mistakes, is under the management of a core lawyer like Paul Gill. Regular reports were prepared by Gill, who appears to have a persuasive plea. The criticism of unprofessionalism and an ethica more...

Field Law is among the top ten by demonstrating vast legal knowledge, a new court ruling, and excellent client service. The corporation, which shields its clients from liability and legal mistakes, is under the management of a core lawyer like Paul Gill. Regular reports were prepared by Gill, who appears to have a persuasive plea. The criticism of unprofessionalism and an ethical breach in employee assignments is a significant shortcoming for the organization. Patel was raising claims that their progress was also stalled by an intern's deceit, and upholding the set standards might prove to be a challenge. And now, all the data has been consolidated and has been shared with the legal authorities. But the client service and reviews of its pricing strategy still place Field Law among the top ten.

Pros & Cons
recommend (3)
highly recommend ... (2)
highly recommend ... (1)
recommended (1)
unprofessional (2)
overcharged (1)
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+14032608500
Open 8:00 AM - 5:00 PM
444 7 Ave SW #400, Calgary, AB T2P 0X8, Canada
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16

CPAPROS - Andy Gill CPA, CA Chartered Professional Accountants

CPAPROS - Andy Gill CPA, CA Chartered Professional Accountants, positions in the top ten U.S. accounting firms. Hense, in the most competitive accounting firms’ list because the firm has served clients long-term for over a decade. With strategic tax advice and personalized support, Andy Gill CPA, CA helps clients manage and grow their practices. His proven expertise in corporate more...

CPAPROS - Andy Gill CPA, CA Chartered Professional Accountants, positions in the top ten U.S. accounting firms. Hense, in the most competitive accounting firms’ list because the firm has served clients long-term for over a decade. With strategic tax advice and personalized support, Andy Gill CPA, CA helps clients manage and grow their practices. His proven expertise in corporate tax rates gives his clients peace of mind while knowing they’re in good hands! The CPA Pros team has always served clients with quick responses, complex tax issues, and planning strategies that are essential to success. Their corporate tax planning and compliance work deliver the essential clarity and peace of mind your business needs. You get your tax obligations met quickly and efficiently while maintaining your focus on your day-to-day operations. Additionally, the firm's extensive local tax code knowledge and relationships with local tax authorities help the clients maximize their tax savings. CPAPROS - Andy Gill CPA, CA gives you peace of mind, so you can pop your umbrella, enjoy the sunshine, and let them handle the rain! Future-proof your future with their trusted and expert support!

Pros & Cons
recommend (6)
highly recommend ... (3)
very impressed (2)
strongly recomme ... (2)
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+17809955992
Open 9:00 AM - 5:00 PM
4918 Roper Rd NW Suite 212, Edmonton, AB T6B 3T7, Canada
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17

Navigator Law LLP

Navigator Law LLP was placed in the top ten due to their quick responses, high-quality legal assistance, and customized service. Client assessments demonstrate that Peter and his colleagues always offer a professional, careful, and approachable attitude when they draft wills, power of attorney, and other estate planning documents. They have received praise from customers for the more...

Navigator Law LLP was placed in the top ten due to their quick responses, high-quality legal assistance, and customized service. Client assessments demonstrate that Peter and his colleagues always offer a professional, careful, and approachable attitude when they draft wills, power of attorney, and other estate planning documents. They have received praise from customers for their helpfulness and professionalism. The firm’s customized, reliable, and affordable legal solutions commonly lead to referrals. In addition, the instances of clients expressing satisfaction have added positive feedback to the firm’s reputation. However, one negative review raises questions about client satisfaction. Navigating messaging might just be enough to ruin your good reputation.

Pros & Cons
recommend (5)
highly recommend ... (3)
very quickly (1)
recommended (1)
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+14032653010
Open 9:00 AM - 5:00 PM
1700 Varsity Estates Dr NW 2nd Floor, Calgary, AB T3B 2W9, Canada
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18

Weninger Zhang, Lawyers and Notaries Public

Weninger Zhang, Lawyers and Notaries Public, is a leading legal firm in Alberta, specializing in residential real estate transactions and estate planning. The firm’s exceptional professionalism, responsiveness, and customized client care are commended in many five-star reviews. Clients endorse Mr. Russ Weninger and Mrs. Kathy Zhang for their promptness and thoroughness during co more...

Weninger Zhang, Lawyers and Notaries Public, is a leading legal firm in Alberta, specializing in residential real estate transactions and estate planning. The firm’s exceptional professionalism, responsiveness, and customized client care are commended in many five-star reviews. Clients endorse Mr. Russ Weninger and Mrs. Kathy Zhang for their promptness and thoroughness during complex legal procedures. The team’s extensive real estate and estate planning experience assures clients. The office’s collaborative environment generally ensures a great experience. But then there is their office’s strategic location in Alberta. After all this is done, the firm’s public trust grows from its experience and dedication to clients.

Pros & Cons
recommend (5)
helped me (3)
highly recommend ... (2)
strongly recomme ... (2)
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+14034563977
Open 9:00 AM - 5:00 PM
1110 Centre St N #500, Calgary, AB T2E 2R2, Canada
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19

Felesky Flynn LLP

Felesky Flynn LLP is among the top ten listed firms. This ranking stems from its dedication to excellence in tax law, which allows clients to thrive. Felesky Flynn LLP's unwavering attention to detail and strategic insights ensure that clients receive the best legal counsel. Positive reviews underline this standing, with many hailing the firm's comprehensive solutions for comple more...

Felesky Flynn LLP is among the top ten listed firms. This ranking stems from its dedication to excellence in tax law, which allows clients to thrive. Felesky Flynn LLP's unwavering attention to detail and strategic insights ensure that clients receive the best legal counsel. Positive reviews underline this standing, with many hailing the firm's comprehensive solutions for complex tax issues, particularly with the Canada Revenue Agency (CRA). Clients commend the firm and its attorneys. Top-tier services are exemplified by Dane Zobell. Clients remark on the exemplary outcomes and relieve difficulties of stress thanks to the firm's intelligent and personalized advocacy. Felesky Flynn LLP's reputation for delivering optimal and personalized tax law solutions makes it a preferred tax attorney in the industry.

Pros & Cons
recommend (1)
highly recommend ... (1)
use them again (1)
highly recommend ... (1)
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+18333901036
Open 8:00 AM - 4:30 PM
10111 104 Ave NW #2610, Edmonton, AB T5J 0J4, Canada
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20

Lindsey MacCarthy LLP

Lindsey MacCarthy LLP is a highly-rated law firm. Clients consistently describe the firm’s excellent professional team, outstanding communication, and focus on shared objectives. Personalized attention is key, as the supportive staff, such as Lindsey MacCarthy and Mohamed Amery, show empathy, value your position, and advocate for you zealously. Several reviews highlight the firm more...

Lindsey MacCarthy LLP is a highly-rated law firm. Clients consistently describe the firm’s excellent professional team, outstanding communication, and focus on shared objectives. Personalized attention is key, as the supportive staff, such as Lindsey MacCarthy and Mohamed Amery, show empathy, value your position, and advocate for you zealously. Several reviews highlight the firm's commitment to ethical practices, client satisfaction, and elevating your situation. These range from positive lawyer comments about being prompt, expert, and diligent to cautioning against unethical strategies that don't serve your best interest. By consistently exceeding expectations, the company meets high benchmarks for satisfaction and quality.

Pros & Cons
very professiona ... (2)
happy with the s ... (1)
very happy (1)
happy with the r ... (1)
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+14032999600
Open 9:00 AM - 4:00 PM
350 7 Ave SW #1400, Calgary, AB T2P 3N9, Canada
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Location on map

Our Methodology

Best 10 tax attorney list assembly and recognition by TrustAnalytica for Alberta is based on online reputation backed by review sources as google reviews, TrustAnalytica reviews and more.

We choose the best companies in the location and rank them based on rating, quantity of reviews and verification (Claimed or unclaimed profile).

Rankings are frequently updated to reflect the latest reviews from trusted sources.

The Process

TrustAnalytica's procedure for listing tax attorney companies involves manual research, review and placement. Please note that some companies are placed here through their registration with our services as every company gets not only access to our Saas services but also a profile that gets listed. We evaluate businesses based on their online reputation, accessibility, online resources such as website and their fit for best 10 tax attorney category.

1

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2

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Comprehensive tax attorney profiles offer vital details for informed decisions in Alberta .

3

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4

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