As a senior partner at Sampson McPhee, Elsbeth began her working life as a chartered accountant and business valuator; she draws on this experience in her work as a corporate and tax lawyer. In addition to this, she maintains a thriving estate planning practice.

Elsbeth remains active in the business community through her work, but she also volunteers on numerous professional society committees, presents courses to colleagues as part of their professional development, publishes articles, and presents conference papers on tax and corporate law, with a special focus on business law and small business taxation. Elsbeth’s reputation as a steadfast, principled advocate has earned her the respect of clients and peers alike.


  • Bar Admission: New Brunswick 1980 & Nova Scotia 1996
  • LL.B. University of New Brunswick
  • B.B.A University of New Brunswick


  • Member, Cape Breton Barristers’ Society
  • Member, Nova Scotia Barristers’ Society
  • Member, Canadian Bar Society
  • Member, Chartered Professional Accountants of Nova Scotia
  • Member, Chartered Professional Accountants of New Brunswick
  • Member, Chartered Professional Accountants of Canada
  • Member, CBV Institute
  • Member, Canadian Tax Foundation
  • Member, Society of Trust and Estate Practitioners
  • Past Instructor, Institute of Chartered Accountants of Nova Scotia
  • Member, Audit Finance Committee, Nova Scotia Barristers’ Society (2010-2017)