D. (February 2, 1932 – January 13, 2020) was a Canadian lawyer, specializing in petroleum tax issues.
He wrote extensively for professional journals, and lectured throughout North America and Europe on tax issues.
He graduated from Brandon College with a Bachelor of Arts in 1951 and obtained a law degree from the University of Manitoba in 1955.
From 1955 to 1959, he worked as a solicitor for Canada's Department of National Revenue, Taxation Division and later became a partner in Fenerty & Co, a Calgary law firm.
[1] Bell was the Chancellor of Brandon University from 1990 to 1996 and acted as a patron and donor to the university, serving on many boards, and promoting BU across the country, while also making financial contributions to scholarships and campaigns, and donating many gifts of art.