Ray is a partner at McInnes Cooper, an Atlantic Canadian law firm with offices in Halifax, St. Johns, Fredericton, Moncton, Saint John and Charlottetown. Ray practices tax law, advising private and public companies on a broad range of issues from tax effective growth to reorganization to succession planning and commercial transactions for business owners and entrepreneurs. Ray has been recognized by Best Lawyers in Canada for his practice in Tax and Trusts and Estates since 2011 and is also ranked in The Canadian Legal Lexpert Directory. Ray was an instructor of corporate transactions at the Dalhousie Law School for 10 years.
Ray is a past member of the national CICA/CBA Joint Committee on Taxation having worked with the federal Department of Finance on tax policy issues as part of the committee and is Past Chair of the tax subsection for the Nova Scotia Branch of the Canadian Bar Association. He is a member of the Canadian Bar Association (CBA), the Nova Scotia Barristers Society, the Canadian Tax Foundation and the Society of Trust and Estate Practitioners. In July 2017, he was elected Vice-President of the CBA, effective September 1. In 2018, he will become president of the Association.