Trial Experience

Passionate about the art of persuasion, I have built strong trial advocacy skills through training and practice.

An overview of my courtroom experience:

• Conducted over 30 trials with witnesses in the Tax Court of Canada, including multi-day trials.
• Appellant and respondent in appeals to the Federal Court of Appeal, having argued in that court on 3 occasions.
• Defended the Canada Revenue Agency in a 4-month trial with 14 witnesses in Superior Court of Quebec.
• Counsel on judicial reviews of administrative decisions in the Federal Court.

Detail-oriented without losing sight of the big picture, I am skilled at analyzing, organizing and presenting circumstantial evidence to lead the court to the desired conclusion. This has led me to:

• Achieve favorable outcomes on the vast majority of cases I have taken to court.
• Convince my opponent that my case is stronger than theirs, resulting in favorable settlements.

Settlements

Skilled negotiator, I have reached countless favorable out of court settlements, which is often the best way to resolve a tax dispute.

A sample of frequently recurring tax issues for which I have reached out-of-court settlements:

• Whether certain expenses were incurred for the purpose of earning income from a business.
• Whether amounts of income assessed via the net worth methodology, or other indirect assessment methods, were correctly included in the taxpayer's income.
• Whether income earned from house flipping was business income or capital gains.
• Whether amounts expended to renovate real estate were incurred on current or capital account.
• Whether litigation fees were deductible as a current expense.
• Whether the recipient of a property transfer is liable for the transferor's tax debt.
• Whether a partnership distribution resulted in taxable income to its partners.
• Whether penalties for failing to file information returns, such as T1135 or T5018, were justified.

Scientific Research & Experimental Development

I will learn all about your business to defend your project's entitlement to the tax incentives.

Very familiar with the admissibility criteria for an SR&ED project, here are some of the industries I've looked at:

• Cement: objected to the denial of SR&ED tax incentives and provided details for 25 projects.
• Software: successfully argued that a software development company's project lacked the technological advancement required to qualify for SR&ED tax incentives.
• Logistics and excavation: negotiated settlements.

International Tax

I have been counsel on cases concerning various international tax issues:

• Application of foreign accrual property income rules to the mark-up earned by the US subsidiary of a Canadian multi-national.
• Application of offshore investment fund property rules to shares in a Caribbean investment fund.
• Application of non-resident trust rules to a Caribbean trust.

Education

Honor

Speaking Engagements

Legal Community Involvement