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Tax Disputes & Litigation

  • Agence du revenu du Québec v. Kone inc., 2024 QCCA 678 – Successfully acted as lead counsel for the taxpayer before the Court of Appeal of Québec, who dismissed the appeal by the Agence du revenu du Québec in a tax dispute involving a cross-border REPO and whether it should be viewed as a sham designed to disguise a loan and, if not, whether GAAR should apply. This is the first judicial consideration of the tax treatment of REPOs and GAAR in Canada.
  • Deans Knight Income Corporation v His Majesty the King — Acted as counsel for the Canadian Chamber of Commerce intervening before the Supreme Court of Canada.
  • George Weston Limited v. Her Majesty the Queen, 2015 TCC 42 — Favourable characterization (capital v. income) of $2 billion of swap termination proceeds.
  • Birchcliff Energy Ltd. v. Her Majesty the Queen, 2015 TCC 232— Whether the GAAR can apply to the use of tax attributes.
  • JTI-MacDonald Corp. v. Alberta, 2015 ABQB 238, 2016 ABCA 28 — Successful in overturning a $16 million assessment of provincial tobacco tax.
  • Ollenberger v. Her Majesty the Queen, 2013 FCA 74 — Whether the relevant oil and gas company carried on an “active business” for allowable businesses investment loss rules.
  • Boardwalk Equities Inc. v. Her Majesty the Queen, 2013 FCA 140 / Calgary Board of Education v. Her Majesty the Queen, 2013 FCA 141 – Application of GST in the context of government natural gas and electricity rebates.
  • Neville v. National Foundation for Christian Leadership, 2014 BCCA 38 — Appellate counsel to taxpayers in connection with the common law treatment of gifts.
  • R v. Husky Oil Operations Limited, 2014 SKQB 116 — Lead trial counsel in a successful multi-week trial to a number of well servicing contractors in a long-standing industry-wide dispute involving the applicability of provincial sales tax.
  • Burlington Resources Canada Ltd. v. British Columbia, 2013 BCSC 292; 2015 BCCA 19 — Lead counsel to a number of well servicing contractors in a long-standing industry-wide dispute involving the applicability of provincial sales tax.
  • TransAlta Corporation v. Canada, 2012 FCA 20 — Appellate counsel to a major power company in its successful appeal relating to a taxpayer’s right to allocate sale proceeds between asset classes on the sale of a business.
  • Fidelity Global Opportunities Fund v. Her Majesty the Queen, 2010 TCC 108 — Prerequisites for valid notice of objection.
  • Agence du revenu du Québec v. Kone inc., 2024 QCCA 678 – Successfully acted as lead counsel for the taxpayer before the Court of Appeal of Québec, who dismissed the appeal by the Agence du revenu du Québec in a tax dispute involving a cross-border REPO and whether it should be viewed as a sham designed to disguise a loan and, if not, whether GAAR should apply. This is the first judicial consideration of the tax treatment of REPOs and GAAR in Canada.
  • Deans Knight Income Corporation v His Majesty the King — Acted as counsel for the Canadian Chamber of Commerce intervening before the Supreme Court of Canada.
  • George Weston Limited v. Her Majesty the Queen, 2015 TCC 42 — Favourable characterization (capital v. income) of $2 billion of swap termination proceeds.
  • Birchcliff Energy Ltd. v. Her Majesty the Queen, 2015 TCC 232— Whether the GAAR can apply to the use of tax attributes.
  • JTI-MacDonald Corp. v. Alberta, 2015 ABQB 238, 2016 ABCA 28 — Successful in overturning a $16 million assessment of provincial tobacco tax.
  • Ollenberger v. Her Majesty the Queen, 2013 FCA 74 — Whether the relevant oil and gas company carried on an “active business” for allowable businesses investment loss rules.
  • Boardwalk Equities Inc. v. Her Majesty the Queen, 2013 FCA 140 / Calgary Board of Education v. Her Majesty the Queen, 2013 FCA 141 – Application of GST in the context of government natural gas and electricity rebates.
  • Neville v. National Foundation for Christian Leadership, 2014 BCCA 38 — Appellate counsel to taxpayers in connection with the common law treatment of gifts.
  • R v. Husky Oil Operations Limited, 2014 SKQB 116 — Lead trial counsel in a successful multi-week trial to a number of well servicing contractors in a long-standing industry-wide dispute involving the applicability of provincial sales tax.
  • Burlington Resources Canada Ltd. v. British Columbia, 2013 BCSC 292; 2015 BCCA 19 — Lead counsel to a number of well servicing contractors in a long-standing industry-wide dispute involving the applicability of provincial sales tax.
  • TransAlta Corporation v. Canada, 2012 FCA 20 — Appellate counsel to a major power company in its successful appeal relating to a taxpayer’s right to allocate sale proceeds between asset classes on the sale of a business.
  • Fidelity Global Opportunities Fund v. Her Majesty the Queen, 2010 TCC 108 — Prerequisites for valid notice of objection.

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