Ronald D. Bell
Encyclopedia
The Honourable Justice Ronald D. Bell is a respected Canadian lawyer, specializing in petroleum
Petroleum
Petroleum or crude oil is a naturally occurring, flammable liquid consisting of a complex mixture of hydrocarbons of various molecular weights and other liquid organic compounds, that are found in geologic formations beneath the Earth's surface. Petroleum is recovered mostly through oil drilling...

 tax
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

 issues. Bell has written extensively for professional journals, and has lectured throughout North America
North America
North America is a continent wholly within the Northern Hemisphere and almost wholly within the Western Hemisphere. It is also considered a northern subcontinent of the Americas...

 and Europe
Europe
Europe is, by convention, one of the world's seven continents. Comprising the westernmost peninsula of Eurasia, Europe is generally 'divided' from Asia to its east by the watershed divides of the Ural and Caucasus Mountains, the Ural River, the Caspian and Black Seas, and the waterways connecting...

 on tax issues.

Ronald Dean Bell was born in Deloraine, Manitoba
Deloraine, Manitoba
Deloraine is a farming town in the Canadian province of Manitoba. It is situated near the Turtle Mountains in the southwestern corner of the province. Located in the Westman Region, the town is 100 kilometres south of Brandon, the region's largest centre...

. He graduated from Brandon College
Brandon University
Brandon University is a Canadian university located in the city of Brandon, Manitoba, with an enrolment of 3383 full-time and part-time students. The current location was founded on July 13, 1899, as Brandon College as a Baptist institution. It was chartered as a university by then President Dr....

 with a Bachelor of Arts
Bachelor of Arts
A Bachelor of Arts , from the Latin artium baccalaureus, is a bachelor's degree awarded for an undergraduate course or program in either the liberal arts, the sciences, or both...

 in 1951 and obtained a Law degree
Law degree
A Law degree is an academic degree conferred for studies in law. Such degrees are generally preparation for legal careers; but while their curricula may be reviewed by legal authority, they do not themselves confer a license...

 from the University of Manitoba
University of Manitoba
The University of Manitoba , in Winnipeg, Manitoba, Canada, is the largest university in the province of Manitoba. It is Manitoba's most comprehensive and only research-intensive post-secondary educational institution. It was founded in 1877, making it Western Canada’s first university. It placed...

 in 1955. From 1955 to 1959 he worked as a solicitor for Canada's Department of National Revenue, Taxation Division
Canada Revenue Agency
The Canada Revenue Agency is a federal agency that administers tax laws for the Government of Canada and for most provinces and territories, international trade legislation, and various social and economic benefit and incentive programs delivered through the tax system...

. Bell's next career move was to become Partner in the Fenerty & Co, a Calgary law firm. In 1978, he was appointed to the Queen’s Privy Council. In 1978, he formed Bell Felesky Flynn, a law practice focusing on taxation. Bell was the Chancellor of Brandon University from 1990 to 1996. In 1991, Bell was appointed Judge of the Tax Court of Canada
Tax Court of Canada
The Tax Court of Canada , established in 1983 by the Tax Court of Canada Act, is a federal superior court which deals with matters involving companies or individuals and tax issues with the Government of Canada....

. Brandon University honoured him on January 24, 2002 by inducting him into the Brandon University Hall of Fame.

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