Michael Templeton is a partner of McMillan in the firm's Tax Group and the co-Chair of the Aboriginal Tax Group. Michael's practice covers all areas of income taxation, with particular emphasis on business acquisitions, Aboriginal taxation and public private partnerships. Over the past few years he has been involved in designing and implementing innovative tax advantaged structures for the financing of facilities and equipment, including partnerships for the acquisition and operation of public and private facilities including renewable power projects. He designed and implemented the structure used by the Moose Cree First Nation to acquire and finance the partnership interest in the Lower Mattagami hydro electric plant reconstruction completed by the Moose Cree with OPG. Currently Michael is advising a number of First Nation clients regarding the tax and financing issues arising from the participation in substantial development projects. He also structured the transaction approved by the Supreme Court of Canada in the Canada Trustco case. He has appeared as counsel before the Tax Court of Canada, Federal Court of Appeal and the Supreme Court of Canada on taxation issues in more than 50 appeals.