Merrill Shepard is a member of the law firm of Donovan & Company. He received his law degree from Queen’s University, Kingston, Ontario, and was called to the British Columbia Bar in 1975 and the Northwest Territories Bar in 2001. Between 1971 and 1973, he was a solicitor with the federal departments of Justice and Finance in Ottawa with primary responsibility for drafting amendments to the Income Tax Act and Income Tax Regulations. From 1974 to 2001, he was in private practice in Vancouver, primarily in the field of taxation law and lectured regularly on that subject. By 2001, most of Merrill’s practice became devoted to Aboriginal communities with respect to tax, trust and structuring issues and he has lectured regularly on those subjects. He is a past president of the Aboriginal Law Section of the Vancouver Branch of the Canadian Bar Association and still serves on the Executive of that branch.