Results are the only biography that matters.
A curated record of significant engagements across litigation, tax, and international development — described at the level of outcome achieved, not confidential detail.
Re Indalex Limited
When Indalex Limited entered insolvency proceedings, the pension plans of its salaried and executive employees faced the prospect of significant shortfalls, with secured creditors positioned to recover ahead of plan members. The case raised an unsettled question of fundamental importance to pension law and insolvency practice: whether a deemed trust under the Pension Benefits Act could survive insolvency and take priority over secured creditors' claims.
Darrell Brown acted as lead counsel for selected members of the salaried pension plan. At the Ontario Court of Appeal, he secured a unanimous decision establishing that the deemed trust had priority — a result that sent considerable anxiety through the financial services sector and drew multiple interveners when the matter proceeded to the Supreme Court of Canada.
At the Supreme Court, the legal landscape was more contested. The executive pension plan, which had not been wound-up at the time of the insolvency proceeding, was represented by other counsel. Their claim was lost in its entirety. The salaried plan was better positioned to trigger deemed trust protection since it had been wound-up prior to the date of insolvency. Brown structured his arguments to preserve the elements of the Court of Appeal decision that mattered most to his clients, and the result — on the specific facts and circumstances of the salaried plan — provided sufficient leverage to achieve a full settlement: 100 cents on the dollar for every member he represented.
Re Indalex remains a leading authority on the intersection of pension trust law and secured creditor rights in Canadian insolvency proceedings.
Brown v. The King
CRA assessed a sole proprietorship that offered management services to an art gallery. The sole proprietor was the husband of a key shareholder and the principal operator of the gallery. CRA held that the gallery operation was essentially a hobby rather than a commercial enterprise, and denied the sole proprietorship's deduction of the related management services business expenses on the basis that they were provided in support of a hobby — in other words, that there was no pursuit of profit. The position reflected a characterization that the sole proprietor contested from the outset as both factually wrong and legally unsound.
The Tax Court hearing took place under difficult circumstances: a major flood had destroyed access to significant portions of the documentary record, and the evidentiary case the sole proprietor intended to present could not be fully advanced. The Tax Court found against the sole proprietor.
The sole proprietor appealed to the Federal Court of Appeal, advancing two distinct arguments: that new evidence should be admitted, and that the Tax Court's characterization of the business was in error. The FCA declined to admit the new evidence — but in order to rule on admissibility, the panel was required to review the approximately 1,800 pages of documentation the sole proprietor had assembled. Having done so, the Court could not sustain the hobby characterization. The FCA found that the sole proprietor was engaged in the pursuit of profit, that the arrangements were reasonable, and that the question of business expense deductibility required reconsideration.
The case is a study in appellate positioning: a documentary record constructed with sufficient care that even its exclusion produced the result that mattered.
USAID Macedonia Corporate Governance & Company Law Project
Macedonia's commercial law framework was effectively non-functional. Business registration was administered through the courts — a system that had resisted reform for over a decade. The relationship between international donors and local legal experts was adversarial, not collaborative. The U.S. government had already funded the drafting and adoption of a new company law before the project began — but that law had been written on American law principles and did not reflect the history or legal culture of Macedonia. It could not be implemented as written.
Darrell Brown was engaged as Senior Legal Advisor and Deputy Chief of Party on this multi-year, multi-million dollar USAID project, which had been scoped to implement the newly adopted law. He reviewed it and concluded it was a non-starter. His first task was to convince USAID that the law had to be scrapped and rewritten before implementation could begin. He obtained that buy-in.
Over three years, he led a working group drawn from government, local legal experts, and project personnel that produced foundational reform across Macedonian commercial law. Three pieces of legislation were enacted: a new Company Law fully compliant with European Union Directives and the OECD White Paper on Corporate Governance in Southeast Europe; the Law on the One Stop Shop; and a new Bankruptcy Law.
The project's most durable achievement was the creation of Macedonia's national electronic commercial register. For over ten years, successive efforts to remove business registration from the courts had failed. Darrell obtained the political buy-in necessary to move the initiative forward, shaped the legislative framework to enable electronic registration, and drove the technical implementation. The register launched on January 1, 2006. Within three months, more than 30,000 new businesses had registered — establishing it as a major national success story and a model for the region.
In addition to the core legislative work, Darrell advised on ancillary legislation covering free economic zones, chambers of commerce, artisan regulation, and pension system reform. He lectured at graduate and undergraduate levels, delivered train-the-trainer workshops, and contributed to institutional assessments of Macedonia's commercial and legal framework. USAID's own Project Management Specialist described him as someone to whom questions were directed with the full expectation that they would receive a comprehensive response within the specified timeframe. Those who worked alongside him consistently noted his ability to bring people together, find common ground, and obtain desired results — in an environment where those results required sustained effort across cultural, linguistic, and institutional lines.
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