Gilbert J. Ludwig, K.C.

Gil is the managing lawyer at Wilson Laycraft. He provides counsel to major energy, power, real estate development and anchor tenants on tax planning, reporting requirements and litigation strategies. His practice focuses on the following areas throughout western Canada:

• commercial property tax litigation
• municipal law
• administrative law

Gil frequently appears before various tribunals, including the:

• Municipal Government Board
• Composite Assessment Review Board
• Environmental Appeal Board
• Mineral Tax Appeal Tribunal
• Land Compensation Tribunal
• Federal Grant in Lieu Panel
• Tax Court

Gil has appeared before the superior and appellate Courts in Western Canada, including the Supreme Court of Canada.

Gil prefers to take a practical approach to settlement on all disputes. Gil works with experts from across North America in various fields of engineering, valuation, governance and finance to ensure the best information is presented on behalf of his clients.

For more than 20 years, Gil has been lead counsel for the taxpayer on many significant successful property tax cases in Alberta, including:

• Fort Hills Energy Corp v Provincial Assessor, 2024 ABLPRT 149

• Altus Group Ltd. v Alberta (City of Edmonton Composite Assessment Review Board), 2023

• ABCA 35

• Brookfield Place (Calgary) GP Inc. v Calgary (City), 2023 ABCA 168

• City of Lethbridge v University of Lethbridge, 2024 ABKB 23

• 2116162 Alberta Ltd. v Calgary (City), 2022 ABQB 399

• City of Calgary v BCIMC Realty Corporation, 2021 ABQB 888

• City of Calgary v ARCI Ltd., 2021 ABQB

• Calgary (City) v Eau Claire Market Inc, 2020 ABQB 112

• Canadian Natural Resources Limited v Elizabeth Metis Settlement, 2020 ABQB 210

• Canadian Natural Resources Limited v Metis Settlements Appeal Tribunal, 2021 ABCA 387

• Cenovus Energy Inc. v Provincial Assessor, 2023 ABLPRT 034

• Imperial Oil Resources Limited v Provincial Assessor, 2022 ABLPRT 1391

• International Paper Canada Pulp Holdings v Provincial Assessor, 2024 ABLPRT 143

• Daishowa-Marubeni International Ltd. v Northern Lights Municipal District No. 22, MGB

• Decision No. 109/09

• Canadian Natural Resources Limited v Provincial Assessor, 2021 ABLPRT 623

• Base Line Terminal East Limited Partners v Alberta (Provincial Assessor), 2023 ABLPRT 364

• Airdrie (City) v 803969 Alberta Ltd., 2020 ABQB 114

• Allstar Valuation Group Inc v City of Calgary, CARB 166841M-2022

• Airstate Ltd v Calgary (City), 2019 ABQB 10

• Veteran’s Way Project Ltd v Calgary (City), 2019 ABQB 368

• Brookfield Place (Calgary) GP Inc v City of Calgary, 2020 ABCGY ARB 2157903 / CARB

• 157903M-2020

• 2116162 Alberta Ltd v City of Calgary, 2020 ABCGY ARB 2150791 / CARB 150791M-2020

• 2116162 Alberta Ltd v City of Calgary, 2020 ABCGY ARB 2150792 / LARB 150792M-2020

• 2116162 Alberta Ltd v City of Calgary, 2021 ABCGY ARB 2163517 / LARB 163517M-2021

• 2116162 Alberta Ltd. v Calgary (City), 2020 ABQB 399

• 2116162 Alberta Ltd. v Calgary (City), 2020 ABQB 400

• Eau Claire Market Inc. v City of Calgary, 2021 ABCGY ARB 2133235; CARB 166235M-2021

• Canadian Natural Resources Limited v Fishing Lake Metis Settlement, 2021 ABQB 53

Publications

Gil writes frequently on developments in his area of practise. His article “Assessment and Taxation of Resource Properties in Canada” was published in the Journal of Property Tax Management, Volume 11, Issue 3. His legislation review and case commentaries have also been published in Canadian Petroleum Tax Journal, Volume 10, No. 1, and the CCH Publication, Focus on Municipal Assessment and Taxation. His recent articles for industry include updates on cases of note in our jurisdiction and legal commentary:

• “What is that Light at the End of the Tunnel?” An update on recent developments in Assessment Jurisprudence in Alberta, 2013 (Oct, 2013) National Workshop, Canadian Property Tax Association, Montréal, QC

• “Property Taxes: A Primer for Commodity Types”. An review of municipal developments in Industrial Assessment in Alberta, 2013 (Mar, 2013) Commodity Tax Symposium - West, Canadian Institute of Chartered Accountants, Calgary, AB

• “Recent Developments in Alberta Property Tax” (Sept, 2012), National Workshop, Canadian Property Tax Association, Banff, Alberta

• “So, you are telling me there is a chance …” A review of new appeal structure in Alberta (Sept, 2011), National Symposium, Canadian Property Tax Association, Niagara Falls, Ontario

• “The Mad Carnival of Alberta” A review of the changes to legislation to a one level tribunal system (Sept, 2010), National Workshop, Canadian Property Tax Association, Québec City, QC

• “Buddy, Can You Spare a Dime?” Property taxation in recessionary times (October, 2009), National Conference, Canadian Property Tax Association, Whistler, BC

• “Playing Blind 21: Nobody Beats the House” (Sept, 2008), National Workshop, Canadian Property Tax Association, St. John’s, Nfld.

• “The Winning Formula for Property Tax Appeals” (Sept, 2007), National Workshop, Canadian Property Tax Association, Victoria, BC

• “Take two for the Pain”, Education Seminar, Canadian Property Tax Association (April 2012) Calgary, AB

• “What in the World have we created?” (February, 2011) Western Canada Symposium, Canadian Property Tax Association, Calgary, AB

• “Equitable and Transparent: More or Less?” (February, 2010) Ontario Valuation and Legislation Symposium, Toronto, ON

• “A Curious Response” (March, 2009) Western Canada Education Seminar, Canadian Property Tax Association, Calgary, AB

• “Taxing Property in Turbulent Times” (February, 2009) National Valuation and Legal Symposium, Canadian Property Tax Association, Toronto, ON

• “Ask not what your Assessor can do for you …” (February, 2008) Information Disclosure Requirements, National Valuation and Legal Symposium, Canadian Property Tax Association, Toronto, ON

Additional Papers presented to Canadian Petroleum Tax Society Annual Conference, The Institute of Chartered Accountants, The Appraisal Institute, Institute for Professionals in Taxation, Canadian Bar Association - Corporate Law Section, Taxation Section.

Community & Professional Involvement

On a professional level, Gil is a past president of the Canadian Property Tax Association and Past Chairman, Canadian Property Tax Association, Western Chapter.  He is a current member of the Government Liaison Committee for that organization and is also a member of the Canadian Petroleum Tax Society and the Alberta Expropriation Association.  He is a former chairman of the Steering Committee on Regulation Review of Industrial Property, Province of Alberta.  He was also commissioned to assist in the update of Industrial Property Tax Regulations in the Northwest Territories by the Government of the Northwest Territories. 

Gil is a member of the Association des Juristes d’Expression Française de l’Alberta, a volunteer and sponsor of families with the Calgary Catholic Immigration Society, and has served as chair of the fundraising committee for the KOAC Contemporary Arts Centre in Springbank.  He is past chair of municipal budget review committee and civic affairs with the Calgary Chamber of Commerce (10 years), and volunteer for the Organism de Sejours Educatif Francais.

Gil and his wife, Julie, have 3 daughters - Katie, Phoebe and Maya - and in their spare time they enjoy tennis, golf, skiing, hiking and photography.