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Tax Litigation & Dispute Resolution Lawyers in Canada - Calgary, Edmonton, Ottawa, Toronto and Vancouver | Bennett Jones
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Acting for corporations on significant and complex tax disputes, we have negotiated with the Canada Revenue Agency and provincial tax authorities and appeared before the courts on tax appeals, particularly before the Tax Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada.<br/><br/>Our experience involves a wide range of tax issues and controversies, including income, capital, commodity and mining taxation or trade. For all clients, we use our extensive knowledge and experience with tax authorities to handle audits, information requests, reassessment proposals, or in case of non-compliance, voluntary disclosures to avoid penal liability. Often, our tax litigators are involved early to assist our tax solicitors in advising clients on the tax aspects of a transaction, including the risks related to the General Anti-Avoidance Rule. When a reassessment is inevitable, we pursue the administrative appeal to resolve the dispute, or at least to simplify the issue before we initiate and pursue the litigation process before the courts. At every level, our objective is to resolve tax disputes at the earliest stage of litigation whenever possible, minimizing risk, costs and the disruption of our clients' business."> <meta name="keywords" content="canada tax litigation lawyers, canada tax dispute lawyers, canada revenue agency lawyers, canada provincial tax lawyers, canada tax appeal lawyers, tax court of canada lawyers, canada tax issue lawyers, canada General Anti-Avoidance Rule lawyer"> <link rel="stylesheet" type="text/css" href="/Styles/library/bootstrap.min.css" /> <link rel="stylesheet" type="text/css" href="//use.typekit.net/kta3wgl.css" /> <link rel="stylesheet" type="text/css" href="/Styles/site/site.refresh.min.css?id=MjAyNTAyMTcwMzI5MTYyOTM=" /> <link rel="stylesheet" type="text/css" href="/Styles/site/site.refresh.responsive.min.css?id=MjAyNTAyMTcwMzI5MTYyOTM=" /> <link rel="stylesheet" type="text/css" href="/Styles/site/site.icons.css" /> <link rel="stylesheet" type="text/css" href="/Styles/site/site.refresh.print.min.css" media="print" /> <link rel="stylesheet" type="text/css" href="/Styles/library/animate.css" /> <script type="text/javascript" src="/Scripts/library/jquery.min.js"></script> <script type="text/javascript" src="/Scripts/library/popper.min.js"></script> <meta name="VIcurrentDateTime" content="638753849562933250" /> <script type="text/javascript" src="/layouts/system/VisitorIdentification.js"></script> </head> <body> <!-- Google Tag Manager (noscript) --> <noscript> <iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KG2TGTNJ" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript> <!-- End Google Tag Manager (noscript) --> <header role="banner"> <div id="Heading" class="refresh"> <div class="container"> <div class="row"> <nav class="top-navigation" role="navigation"> <ul> <li><a href="/AboutUs">About</a></li> <li><a href="/Offices">Offices</a></li> <li><a href="/Careers">Careers</a></li> <li><a href="/Media">News</a></li> <li><a href="/Students">Students</a></li> <li><a href="/Alumni">Alumni</a></li> <li><a href="/Payments">Payments</a></li> <li> <a href="/TaxDisputeResolution"><b>EN</b></a> | <a href="/fr/TaxDisputeResolution">FR</a> </li> </ul> </nav> </div> </div> </div> <img class="hidden" src="/-/media/Images/BennettJones/Practices/Tax-Litigation-Dispute-Resolution1.jpg?notebooks" alt="Background Image" /> <div id="Header" class="practice-type" style="background: url('/-/media/Images/BennettJones/Practices/Tax-Litigation-Dispute-Resolution1.jpg?notebooks'); 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Burns ||Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent Stephen Burns|/BurnsStephen", "David Bursey |/BurseyDavid", "Nina Butz |/ButzNina", "Suzanne Byrne |/ByrneSuzanne", "Roseann Caldwell ||Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent|/CaldwellRoseann", "Alixe A.L. Cameron || Alixe Cameron|/CameronAlixe", "Gordon N. Cameron || Gordon Cameron|/CameronGordon", "Keely Cameron |/CameronKeely", "Dominique Carli |/CarliDominique", "Olivier Caron |/CaronOlivier", "David Cassin |/CassinDavid", "Lincoln Caylor |/CaylorLincoln", "Zakariya Chatur |/ChaturZak", "Dr. Sreedhar Cheekoori |/CheekooriSreedhar", "Margaryta (Rita) Cherevychko |/CherevychkoRita", "Chloe SooYun Cho |/ChoChloe", "Daniel (Dan) R. Chubb || Daniel (Dan) Chubb|/ChubbDan", "Sarah Chung |/ChungSarah", "Stefano Cianfrone |/CianfroneStefano", "James Clare |/ClareJames", "Christy Clark |/ClarkChristy", "Carlota Claveron-Wilkins CCS|/Claveron-WilkinsCarlota", "Kaitlyn (Katie) Clement |/ClementKaitlyn", "Murray G. Coleman || Murray Coleman|/ColemanMurray", "Vanessa Colton |/ColtonVanessa", "Patrick Coones |/CoonesPatrick", "Miranda Cooper |/CooperMiranda", "Simon P. Crawford || Simon Crawford|/CrawfordSimon", "Oscar Crawford-Ritchie |/CrawfordRitchieOscar", "Carl Cunningham |/CunninghamCarl", "Kimberley A. Cunningham ||Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent Kimberley Cunningham|/CunninghamKimberley", "Curtis A. Cusinato || Curtis Cusinato|/CusinatoCurtis", "Sergio Custodio |/CustodioSergio", "Emrys Davis |/DavisEmrys", "Geoffrey (Geoff) Davis |/DavisGeoffrey", "Taylor Davis |/DavisTaylor", "Karen J. 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Douglas || Peter Douglas|/DouglasPeter", "Stephanie Driedger |/DriedgerStephanie", "Justin Duguay |/DuguayJustin", "Peter Dunne |/DunnePeter", "Serge Dupont |/DupontSerge", "Elizabeth K. Dylke || Elizabeth Dylke|/DylkeElizabeth", "Jayce D. Eadie || Jayce Eadie|/EadieJayce", "William A. Edwards || William Edwards|/EdwardsWilliamA", "Marshall Eidinger |/EidingerMarshall", "Michael A. Eizenga L.S.M. || Michael Eizenga L.S.M.|/EizengaMichael", "Okey Ejibe |/EjibeOkey", "Jordan Eljabri |/EljabriJordan", "Ahmed Elmallah |/ElmallahAhmed", "Nicholas A. Emter || Nicholas Emter|/EmterNicholas", "Robyn Enslen |/EnslenRobyn", "Jamie Ernst |/ErnstJamie", "Alysha Evans-Singh |/EvansSinghAlysha", "Nicholas P. 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Gallant || Dylan Gallant|/GallantDylan", "Leonard A. Gangbar ||Len Leonard Gangbar|/GangbarLeonard", "Jingjing Gao |/GaoJingjing", "Craig R. R. Garbe || Craig Garbe|/GarbeCraig", "Shari Gasch |/GaschShari", "William (Will) Gatchell |/GatchellWilliam", "Christian P. Gauthier || Christian Gauthier|/GauthierChristianP", "Sandra Geddes |/GeddesSandra", "Maruska Giacchetto |/GiacchettoMaruska", "Claire Gibson |/GibsonClaire", "Sarah E. Gilbert || Sarah Gilbert|/GilbertSarah", "Harpar Gill |/GillHarpar", "Niki K. Gill || Niki Gill|/GillNiki", "Preet K. Gill ||Preet Bell Preet Gill|/GillPreet", "Anna Gillespie |/GillespieAnna", "Louis-Gabriel Girard |/GirardLouisGabriel", "J. Sébastien A. Gittens ||Sebastien, Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent J. Gittens|/GittensJSebastien", "Celina Glabus |/GlabusCelina", "Laura C. Glover || Laura Glover|/GloverLaura", "Jasmine A. Godfrey || Jasmine Godfrey|/GodfreyJasmine", "Ian M. Goldberg || Ian Goldberg|/GoldbergIan", "Phoebe Goldig |/GoldigPhoebe", "Ethan M. Gordon || Ethan Gordon|/GordonEthan", "Dawn Gould |/GouldDawn", "Lorelei Graham |/GrahamLorelei", "Simon Grant |/GrantSimon", "Thomas Gray |/GrayThomas", "Michaila Graziani |/GrazianiMichaila", "Nathan Green |/GreenNathan", "Sander A.J.R. Grieve KC|| Sander Grieve|/GrieveSander", "Leonard J. Griffiths ||Len, Len Griffiths Leonard Griffiths|/GriffithsLeonard", "David E. Gruber || David Gruber|/GruberDavid", "Aldona C.L. Gudas || Aldona Gudas|/GudasAldona", "Mathieu Guindon |/GuindonMathieu", "Evan E. Hall || Evan Hall|/HallEvan", "Kelly L. Hammel || Kelly Hammel|/HammelKelly", "Kristopher R. Hanc || Kristopher Hanc|/HancKristopher", "Phillip Hanna |/HannaPhillip", "Brynne Harding |/HardingBrynne", "Sarah Harper |/HarperSarah", "Robert B. Harvey || Robert Harvey|/HarveyRob", "Chelsea Hatton |/HattonChelsea", "Marshall R. Haughey || Marshall Haughey|/HaugheyMarshall", "Jehad Haymour |/HaymourJehad", "James J. Heelan KC|| James Heelan|/HeelanJames", "Rhonda Heffernan |/HeffernanRhonda", "Nancy Helm |/HelmNancy", "Jane C. Helmstadter || Jane Helmstadter|/HelmstadterJane", "William B. Hembroff || William Hembroff|/HembroffWilliam", "Tatiana Henkenhaf |/HenkenhafTatiana", "Christopher (Chris) Hennigar |/HennigarChristopher", "Kim Henry |/HenryKim", "Allegra Hessels |/HesselsAllegra", "Bruce A. Hibbard || Bruce Hibbard|/HibbardBruce", "Charlene Hiller |/HillerCharlene", "Jonathan Hillson |/HillsonJonathan", "Conor Holash |/HolashConor", "Emily M. Hole || Emily Hole|/HoleEmily", "Jessica B. Horwitz || Jessica Horwitz|/HorwitzJessica", "Haifeng Hu |/HuHaifeng", "Jennifer Huang |/HuangJennifer", "Randal T. Hughes ||Randy Randal Hughes|/HughesRandal", "Edward W. Hulshof || Edward Hulshof|/HulshofEdward", "Matthew J. Hunt || Matthew Hunt|/HuntMatthew", "Sarah J. Huot || Sarah Huot|/HuotSarah", "Andy Hur |/HurAndy", "Dominique T. Hussey ||Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent Dominique Hussey|/HusseyDominique", "Elizabeth Hyndman |/HyndmanElizabeth", "Natalia E. Iamundo || Natalia Iamundo|/IamundoNatalia", "Kristos J. Iatridis || Kristos Iatridis|/IatridisKristos", "Martin Ignasiak KC|/IgnasiakMartin", "Laura Inglis |/InglisLaura", "Ilan Ishai |/IshaiIlan", "Nyrie Israelian |/IsraelianNyrie", "Biancha Jacob-Okorn |/JacobOkornBiancha", "Laura James |/JamesLaura", "Mahnaz Jan Ali |/JanAliMahnaz", "Andrew L. Jeanrie || Andrew Jeanrie|/JeanrieAndrew", "Greg M. Johnson || Greg Johnson|/JohnsonGreg", "Hannah Johnston |/JohnstonHannah", "Beth L. Jonah || Beth Jonah|/JonahBeth", "Samuel Judson |/JudsonSamuel", "Flutra Kacuri |/KacuriFlutra", "Lisa Kakoske ||Lisa Andrews|/KakoskeLisa", "Adam Kalbfleisch |/KalbfleischAdam", "Varun Kapoor |/KapoorVarun", "Sarah Karim |/KarimSarah", "Jaspreet Kaur |/KaurJaspreet", "Navdeep Kaur |/KaurNavdeep", "Fatima Kawar |/KawarFatima", "Mehak Kawatra |/KawatraMehak", "Timothy Ke |/KeTimothy", "Bryan E. Kelling || Bryan Kelling|/KellingBryan", "Claire M.C. Kennedy || Claire Kennedy|/KennedyClaire", "Jessica Kennedy |/KennedyJessica", "Sam Kennedy |/KennedySam", "Hon. Jason Kenney PC, ECA|/KenneyJason", "Jeffrey Kerbel |/KerbelJeffrey", "Emily P. Kettel ||Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent Emily Kettel|/KettelEmily", "Kaamil Khalfan |/KhalfanKaamil", "Kristin Kightley |/KightleyKristin", "Barbara J. Kimmitt KC|| Barbara Kimmitt|/KimmittBarbara", "Craig M. Kinsman || Craig Kinsman|/KinsmanCraig", "Vanessa Kiraly |/KiralyVanessa", "Katherine Klein |/KleinKatherine", "Lorraine J. Klemens || Lorraine Klemens|/KlemensLorraine", "Ania Konikowski |/KonikowskiAnia", "Joshua Koop |/KoopJoshua", "Kateryna Korneliuk |/KorneliukKateryna", "Mark P. Kortbeek || Mark Kortbeek|/KortbeekMark", "Bosa Kosoric |/KosoricBosa", "Shannon Kovacs |/KovacsShannon", "Brent W. Kraus || Brent Kraus|/KrausBrent", "Victoria Kriviak |/KriviakVictoria", "Edwin G. Kroft KC||Ed Edwin Kroft|/KroftEd", "Russell J. Kruger || Russell Kruger|/KrugerRussell", "Hennadiy Kutsenko |/KutsenkoHennadiy", "Natasha O.Q. Laffin || Natasha Laffin|/LaffinNatasha", "Mathieu J. LaFleche || Mathieu LaFleche|/LaFlecheMathieu", "Mia Laity |/LaityMia", "Justin R. Lambert || Justin Lambert|/LambertJustin", "Breanna Landry |/Landrybreanna", "Eunize Lao |/LaoEunize", "Kolding Larson |/LarsonKolding", "Thomas Laur |/LaurThomas", "Yohanna Laurensia |/LaurensiaYohanna", "Chandler Lauzon |/LauzonChandler", "Brianne Lawless |/LawlessBrianne", "John Lawless |/LawlessJohn", "Kim Lawton |/LawtonKim", "Logan Lazurko |/LazurkoLogan", "Isabelle Lee |/LeeIsabelle", "Larissa D. Lees || Larissa Lees|/LeesLarissa", "Kalkidan Legesse |/LegesseKalkidan", "Darcy Legros |/LegrosDarcy", "Anna Lekach |/LekachAnna", "Rayna S. Lew || Rayna Lew|/LewRayna", "Mark V. Lewis || Mark Lewis|/LewisMark", "Kwang Lim |/LimKwang", "David W. Little || David Little|/LittleDavid", "Mercy Liu |/LiuMercy", "Zifei (Sophia) Liu || Zifei Liu|/LiuZifei", "Hayden Logan |/LoganHayden", "Oliver Loxley |/LoxleyOliver", "Samantha Lush |/LushSamantha", "David J. Macaulay || David Macaulay|/MacaulayDavid", "Maxine Macdonald |/MacdonaldMaxine", "Thomas Machell |/MachellThomas", "Troy Mack |/MackTroy", "Ciara J. Mackey || Ciara Mackey|/MackeyCiara", "Jared A. Mackey || Jared Mackey|/MackeyJared", "Christy MacKinnon |/MacKinnonChristy", "Hugh L. MacKinnon KC|| Hugh MacKinnon|/MacKinnonHugh", "Xaverie (Xav) MacLennan || Xaverie MacLennan|/MacLennanXaverie", "Karen MacMillan |/MacMillanKaren", "Patrick T. Maguire KC||pat maguire Patrick Maguire|/MaguirePatrickT", "Zaafar Mahmood |/MahmoodZaafar", "Steven L. Major KC|| Steven Major|/MajorSteven", "Jacob Mandrusiak |/MandrusiakJacob", "Hon. John P. Manley P.C., O.C.|| John Manley|/ManleyJohn", "S. Paul Mantini || S. Mantini|/MantiniPaul", "Philip Marshall |/MarshallPhilip", "Allyson Marta |/MartaAllyson", "Scott Martyn |/MartynScott", "Jesslyn G. Maurier || Jesslyn Maurier|/MaurierJesslyn", "Tyler B. McAuley || Tyler McAuley|/McAuleyTyler", "James T. McClary || James McClary|/McClaryJames", "Gillian McCormack |/McCormackGillian", "Jonathan McCullough |/McCulloughJonathan", "Sam McDonald |/McDonaldSam", "Tyler McDonough |/McDonoughTyler", "Jonathan McKay |/McKayJonathan", "Christopher S. McKenna || Christopher McKenna|/McKennaChristopher", "Gordon McKenna |/McKennaGordon", "David R. McKinnon ||Dave, Dave McKinnon David McKinnon|/McKinnonDavid", "Amanda C. McLachlan || Amanda McLachlan|/McLachlanAmanda", "Louise McLean |/McLeanLouise", "Duncan McPherson |/McPhersonDuncan", "Michael N. Melanson || Michael Melanson|/MelansonMichael", "E. Bruce Mellett || E. Mellett|/MellettEBruce", "Lina Mercier |/MercierLina", "Monique Mercier Ad. E.|/MercierMonique", "John M. Mercury || John Mercury|/MercuryJohn", "Andrei Mesesan |/MesesanAndrei", "Kelsey J. Meyer || Kelsey Meyer|/MeyerKelsey", "Ian C. Michael || Ian Michael|/MichaelIan", "Jesse Mighton |/MightonJesse", "Gavin A. Millan || Gavin Millan|/MillanGavin", "Jennifer A. Miller KC|| Jennifer Miller|/MillerJennifer", "Benjamin Mintzberg |/People/M/Mintzberg-Benjamin", "Linda Misetich Dann |/MisetichDannLinda", "Tamara Mitterer |/MittererTamara", "Darcy D. Moch KC|| Darcy Moch|/MochDarcy", "Munaf Mohamed KC|/MohamedMunaf", "James G. Morand ||Jim James Morand|/MorandJames", "Luke Morrison ||Luke, Luke Morrison|/MorrisonLucas", "Shelby Morrison |/MorrisonShelby", "Daniel L. Morrow || Daniel Morrow|/MorrowDaniel", "Sacha Mullen |/MullenSacha", "Jessica Munro |/MunroJessica", "Shawn M. Munro || Shawn Munro|/MunroShawn", "Valerie Munro |/MunroValerie", "Tim Myers |/MyersTim", "Michael D. Mysak || Michael Mysak|/MysakMichael", "Kevin Myson |/MysonKevin", "Daron K. Naffin || Daron Naffin|/NaffinDaron", "Ali J. Naushahi || Ali Naushahi|/NaushahiAli", "Aiden C.R. Nelms || Aiden Nelms|/NelmsAiden", "Anu Nijhawan |/NijhawanAnu", "Ana Nizharadze |/NizharadzeAna", "Wesley R. Novotny || Wesley Novotny|/NovotnyWesley", "Mike O'Grady |/OGradyMike", "Nolan Okrusko |/OkruskoNolan", "Megan J. Ollivier || Megan Ollivier|/BertramMegan", "Sydney Olsen |/OlsenSydney", "Orla O'Malley |/OMalleyOrla", "Derrick Osborne |/OsborneDerrick", "William S. Osler KC|| William Osler|/OslerWilliam", "Louis-Philippe Otis |/OtisLouisPhillipe", "Alexanne Ouellet |/OuelletAlexanne", "Rachel Pageau |/PageauRachel", "Stephanie Paige |/PaigeStephanie", "Vasilis F. L. Pappas, FCIArb|| Vasilis Pappas,|/PappasVasilis", "Sara G. Parchello || Sara Parchello|/ParchelloSara", "Pavan Pasha |/PashaPavan", "Julia N. Pasieka || Julia Pasieka|/PasiekaJulia", "Ashley L. Paterson || Ashley Paterson|/PatersonAshley", "Jonas Patron |/PatronJonas", "Dane Patton |/PattonDane", "Alex Payne |/PayneAlexander", "William (Buck) A. Payne || William (Buck) Payne|/PayneWilliam", "Lauren Peebles |/PeeblesLauren", "Arthur J. Peltomaa || Arthur Peltomaa|/PeltomaaArthur", "Colin R. Perry || Colin Perry|/PerryColin", "Christopher Petrucci ||construction litigation|/PetrucciChristopher", "Christine Plante |/PlanteChristine", "Caroline Poirier |/PoirierCaroline", "Mark S. Powell || Mark Powell|/PowellMark", "Valerie R. Prather KC|| Valerie Prather|/PratherValerie", "David M. Price || David Price|/PriceDavid", "Ruth E. Promislow || Ruth Promislow|/PromislowRuth", "Akash Purewal |/PurewalAkash", "Siobain N. Quinton || Siobain Quinton|/QuintonSiobain", "Alison Quist-Levesque |/QuistLevesqueAlison", "Jung Kuo (John) Ra ||John Ra|/RaJohn", "Amanda Raimondi |/RaimondiAmanda", "Michael D. W. Ramsay || Michael Ramsay|/RamsayMichael", "Belinda Raposo |/RaposoBelinda", "Mark Rasile |/RasileMark", "Brian P. Reid ||construction litigation Brian Reid|/ReidBrian", "George W. H. Reid || George Reid|/ReidGeorge", "Kristen Reinbold |/ReinboldKristen", "Benjamin K. Reingold || Benjamin Reingold|/ReingoldBenjamin", "Kohi A. Richardson || Kohi Richardson|/RichardsonKohi", "Matt Riskin |/RiskinMatthew", "Wade Ritchie |/RitchieWade", "Corrin Roadhouse |/RoadhouseCorrin", "Luc Rollingson |/RollingsonLuc", "Paul Romaniuk |/RomaniukPaul", "Helen Ross |/RossHelen", "David S. Rotchtin || David Rotchtin|/RotchtinDavid", "Jason D. Roth || Jason Roth|/RothJason", "James G. Rumball ||Jim Rumball James Rumball|/RumballJames", "Jeremy A.J. Russell || Jeremy Russell|/RussellJeremy", "Andrew Sahai |/SahaiAndrew", "Raj S. Sahni || Raj Sahni|/SahniRaj", "Larissa Sakumoto |/SakumotoLarissa", "Dr. Sabrina Sandhu |/SandhuSabrina", "Annaliisa Sando |/SandoAnnaliisa", "Larry R. Sandrin || Larry Sandrin|/SandrinLarry", "Gino Scapillati |/ScapillatiGino", "Quinn Scarlett |/ScarlettQuinn", "Sophie Schaffer-Wood |/SchafferWoodSophie", "Julia E. Schatz || Julia Schatz|/SchatzJulia", "Ethan Z. Schiff || Ethan Schiff|/SchiffEthan", "Jim Schmidt |/SchmidtJim", "Jacob Schroeter |/SchroeterJacob", "Doug Scully |/ScullyDoug", "Susan G. Seller || Susan Seller|/SellerSusan", "Michael Selnes |/SelnesMichael", "Jane Sergievskaya |/SergievskayaJane", "Nathan J. Shaheen || Nathan Shaheen|/ShaheenNathan", "Michael S. Shakra || Michael Shakra|/ShakraMichael", "Bronwynn Shaw |/ShawBronwynn", "Oleg Shcheglov |/ShcheglovOleg", "Kruti Sheth |/ShethKruti", "Noriko Shimura |/ShimuraNoriko", "Dunni Shodipo |/ShodipoDunni", "Ted M. Shoub || Ted Shoub|/ShoubTed", "Adam Shumka |/ShumkaAdam", "Stephen P. Sibold KC|| Stephen Sibold|/SiboldStephen", "Julien Sicco |/SiccoJulien", "Brendan Sigalet |/SigaletBrendan", "Arti Singh |/SinghArti", "Jaspreet K. Singh || Jaspreet Singh|/SinghJaspreet", "Krishen Singh |/SinghKrishen", "Christopher R. Skelton || Christopher Skelton|/SkeltonChristopher", "Christina Skinner |/SkinnerChristina", "Lawrence (Laurie) E. Smith KC|| Lawrence (Laurie) Smith|/SmithLawrence", "Michael C. Smith || Michael Smith|/SmithMichael", "Owen Smith |/SmithOwen", "Yvonne So |/SoYvonne", "Raghav Sodhi |/SodhiRaghav", "Bahar Soltani |/SoltaniBahar", "Gary S.A. Solway || Gary Solway|/SolwayGary", "Aaron E. Sonshine || Aaron Sonshine|/SonshineAaron", "Dom Sorbara |/SorbaraDom", "Jackson Spencer |/SpencerJackson", "Perry Spitznagel KC|/SpitznagelPerry", "Robert W. Staley || Robert Staley|/StaleyRobert", "Carolyne J. Stanton || Carolyne Stanton|/StantonCarolyne", "Grant N. Stapon KC|| Grant Stapon|/StaponGrant", "Andrea Steele (née Stempien) |/SteeleAndrea", "Megan Steeves |/SteevesMegan", "Evan Stein |/SteinEvan", "Kiera G. Stel || Kiera Stel|/StelKiera", "Madison Stemmler |/StemmlerMadison", "Geoffrey P. Stenger || Geoffrey Stenger|/StengerGeoffrey", "Lucas Stevens-Hall |/StevensHallLucas", "Karen A. Stevenson || Karen Stevenson|/StevensonKaren", "Lisa Stewart |/StewartLisa", "David Storey |/StoreyDavid", "Barbara J. Stratton KC|| Barbara Stratton|/StrattonBarbara", "Luke Stretch |/StretchLuke", "Suzie Suliman |/SulimanSuzie", "Olga Summers |/SummersOlga", "Madison Sutherland |/SutherlandMadison", "Richard B. Swan || Richard Swan|/SwanRichard", "Maisah Syed |/SyedMaisah", "Francesca Taddeo |/TaddeoFrancesca", "Sharon A. Takacs || Sharon Takacs|/TakacsSharon", "Dana Talucci |/TalucciDana", "Heather Taskey |/TaskeyHeather", "Adam W. Taylor || Adam Taylor|/TaylorAdam", "Jeff Taylor |/TaylorJeff", "Marcia Taylor |/TaylorMarcia", "Rebecca M. Taylor || Rebecca Taylor|/TaylorRebecca", "Melanie Teetaert |/TeetaertMelanie", "Alexandra Terpoy-Heinemann |/Terpoy-HeinemannAlexandra", "Daniel P. Tessaro || Daniel Tessaro|/TessaroDaniel", "Jean Tessier |/TessierJean", "Zachary Thacker |/ThackerZachary", "Michael P. Theroux KC||Mike Theroux Michael Theroux|/TherouxMichael", "Ian W. Thompson || Ian Thompson|/ThompsonIan", "Jessica Thrower |/ThrowerJessica", "Deborah Toaze |/ToazeDeborah", "Shaan P. Tolani || Shaan Tolani|/TolaniShaan", "Leah Tolton KC, FEA|/ToltonLeah", "Annie B. Tonken || Annie Tonken|/TonkenAnnie", "Marshall Torgov |/TorgovMarshall", "Christopher A. Travascio || Christopher Travascio|/TravascioChristopherA", "Elad Travis |/TravisElad", "Vanessa Trépanier ||Vanessa Trepanier|/TrepanierVanessa", "Jon C. Truswell || Jon Truswell|/TruswellJon", "Victor Tsao |/TsaoVictor", "Victoria Tulk |/TulkVictoria", "Meg Tweedlie |/TweedlieMeg", "Osie Ukwuoma |/UkwuomaOsie", "Martin J. Valasek || Martin Valasek|/ValasekMartin", "John D. van Gent || John van Gent|/vanGentJohn", "Quentin Vander Schueren |/VanderSchuerenQuentin", "Michael H. VanderMeer || Michael VanderMeer|/VanderMeerMichael", "Karlo Varga |/VargaKarlo", "Amy Verhoeff |/VerhoeffAmy", "Christine A. Viney || Christine Viney|/VineyChristine", "Sophie Virji |/VirjiSophie", "Jenna Vivian |/VivianJenna", "David J. Wahl, FCIArb|| David Wahl,|/WahlDavid", "David Wainer |/WainerDavid", "Adam Walji |/WaljiAdam", "Alana Walter |/WalterAlana", "Daphne Wang |/WangDaphne", "Julia Qian Wang || Julia Wang|/WangJulia", "Maureen M. Ward || Maureen Ward|/WardMaureen", "Philip B. Ward || Philip Ward|/WardPhilip", "Mykala Way |/WayMykala", "Brendan J. Weiler || Brendan Weiler|/WeilerBrendan", "Katelyn Weller |/WellerKatelyn", "Samantha Weng |/WengSamantha", "Adam Weryha |/WeryhaAdam", "Ashley M. White || Ashley White|/WhiteAshley", "Jacquie White |/WhiteJacquie", "Venetia E.K. Whiting || Venetia Whiting|/WhitingVenetia", "Riley Whitlock |/WhitlockRiley", "Adam J. Williams || Adam Williams|/WilliamsAdam", "Connor Wilson |/WilsonConnor", "Michelle M. Wilson || Michelle Wilson|/WilsonMichelle", "John (Jay) A. Winters ||Jay, Jay Winters John (Jay) Winters|/WintersJohn", "Xenia Wong |/WongXenia", "Stirling H.G. Wood || Stirling Wood|/WoodStirling", "Cheryl M. Woodin || Cheryl Woodin|/WoodinCheryl", "Frances Wu |/WuFrances", "Vincent Yagayandi |/YagayandiVincent", "Nicole Yap |/YapNicole", "Dylan H. Yegendorf || Dylan Yegendorf|/YegendorfDylan", "Corey A. Yermus || Corey Yermus|/YermusCorey", "Makda Yohannes |/YohannesMakda", "Edward (Ted) Yoo ||Ted, Ted Yoo, Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent Edward Yoo|/YooEdward", "Blair C. Yorke-Slader KC|| Blair Yorke-Slader|/YorkeSladerBlair", "Andrew Young |/YoungAndrew", "Alicia Yowart |/YowartAlicia", "Evana Yukanna |/YukannaEvana", "Michelle F. Yung || Michelle Yung|/YungMichelle", "Belal Zaher |/ZaherBelal", "Asif Zalfackruddin |/ZalfackruddinAsif", "Haley Zerr |/ZerrHaley", "Jie (Kevin) Zhou |/ZhouKevin", "Peter Zvanitajs |/ZvanitajsPeter", "Sean Zweig |/ZweigSean", "Kevin J. Zych || Kevin Zych|/ZychKevin"];</script> </div> </div> </div> </div> </div> <div id="HeaderDropDownExpertise" class="visible-lg visible-md hidden menu-wrapper"> <div class="row"> <div class="col-lg-6 col-md-6"> <div class="menu-wrapper-menu menu-wrapper-menu-correction"> <div class="col-lg-4 col-md-4"> <strong class="header-menu-parent"><a href="/Practices">Practices</a></strong> <br /> <a href="/Practices#Corporate">Corporate</a> <a href="/Practices#Litigation ">Litigation</a> <a href="/Practices#Regulatory ">Regulatory</a> <a href="/Practices#Tax ">Tax</a> <a class="action-link" href="/Practices">View all</a> </div> <div class="col-lg-4 col-md-4"> <strong class="header-menu-parent"><a href="/Industries">Industries</a></strong> <br /> <a href="/Featured/Energy">Energy</a> <a href="/CapitalProjects">Infrastructure</a> <a href="/Featured/Mining">Mining</a> <a href="/PrivateEquity">Private Equity & Investment Funds</a> <a class="action-link" href="/Industries">View all</a> </div> <div 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aria-hidden="true">Expertise Search Button</label> <input id="ExpertiseSearchButton" type="submit" class="hidden" value="Search" /> </form> <script type="text/javascript">var expertise = ["Aboriginal Law||indigenous, first nations, undrip|/AboriginalLaw", "Accountant Liability Litigation||auditor, fraud|/AccountantLiability", "Airport Infrastructure|/AirportInfrastructure", "Anti-Corruption Investigations & Compliance|/anti-corruption", "Anti-Money Laundering|/AntiMoneyLaundering", "Anti-Spam Law||CASL|/Anti-spamLaw", "Appellate Advocacy & Judicial Review||appeal|/AppellateAdvocacy", "Arbitration|/Arbitration", "Artificial Intelligence|/AI", "Asset/Equipment Finance & Leasing|/AssetEquipmentFinanceLeasing", "Automotive||autonomous vehicles, vehicle safety, auto emissions, vehicles, electric vehicles, evs, hybrid vehicles|/Automotive", "Aviation|/Aviation", "Banks & Financial Institutions||financial institutions regulation, trusts, insurance entities, money laundering, FinTrac, fintrac, OSFI, banking, banking and finance, banking group|/Banks", "Cannabis Law||marijuana|/Cannabis", "Capital Markets||capital markets, IPOs, initial public offerings, prospectus offerings, private placements, securities, ATM, ATMs, at the market, at-the-market|/CapitalMarkets", "Captive Insurers and Risk Management||captive, captive insurers, captive insurance act, risk management|/CaptiveInsurersandRiskManagement", "Class Action Litigation||product liability, price fixing|/ClassActionLitigation", "Climate Change||green, sustainable, carbon, clean technology, carbon levy, carbon capture, carbon offsets, carbon pricing, carbon sequestration, carbon tax|/ClimateChange", "Commercial Litigation|/CommercialLitigation", "Commercial Real Estate||municipal infrastructure, industrial development, community, retail, land-use, leasing, property management, property development|/RealEstate", "Commercial Transactions||corporate commercial, contract|/CommercialTransactions", "Competition/Antitrust||investment Canada act, anti-trust, anti trust|/Competition", "Condominium/Strata Development|/CondoDevelopment", "Constitutional Law|/ConstitutionalLaw", "Construction||venture structuring, contract negotiation, financial risk management, claims, project development, EPC, EPCM, DBFM|/Construction", "Corporate Governance||board of directors, committees, director and officer liability, compensation, fiduciary duty, regulatory compliance|/CorporateGovernance", "Data Governance Protection & Cybersecurity||data protection, privacy, breach, incident response, risk management|/Cybersecurity", "Defamation|/Defamation", "Defence & Security||military procurement, national security, controlled goods|/DefenceSecurity", "Emerging Enterprises|/EmergingEnterprises", "Employment Services||OHS, OH&S, occupational health, labour|/Employment", "Energy||oil & gas, power, electricity, LNG, natural gas, renewable, pipeline, energy storage, carbon capture, storage, helium, hydrogen|/Energy", "Energy Litigation|/EnergyDisputeResolution", "Energy Regulatory||energy storage|/Regulatory", "Environmental Law||contamination, sustainability, compliance, brownfield|/EnvironmentalLaw", "Estate Litigation|/EstateLitigation", "Financial Services||lenders, borrowers, chartered banks, trust companies, merchant banks, provincial treasures, income funds|/FinancialServices", "Fintech||blockchain|/Fintech", "Food and Agribusiness||agriculture, beverages|/Agribusiness", "Forestry|/Forestry", "Franchising|/Franchising", "Fraud Law||Ponzi scheme, asset tracing, money laundering|/FraudLaw", "Gaming & Hospitality||gambling|/Gaming", "Government Contracting & Procurement|/GovernmentContracting", "Governmental Affairs & Public Policy|/Practices-Section/Governmental-Affairs-Public-Policy", "Health Law||medical malpractice, CMPA, Canadian Medical Protective Association|/HealthLaw", "Infrastructure||Capital Projects|/CapitalProjects", "Intellectual Property Advisory|/Practices-Section/Intellectual-Property-Advisory", "Intellectual Property Law||patent, trademark, trade-mark, copyright, IP ,IP, brand, brand protection|/IPLaw", "Intellectual Property Litigation||IP LItigation|/IPLitigation", "Intellectual Property Prosecution||patent and trademark prosecution, trademark prosecution, patent & trademark prosecution|/IntellectualPropertyProsecution", "Intellectual Property Transactions|/Practices-Section/Intellectual-Property-Transactions", "International Arbitration||NAFTA Chapter Eleven, ICSID convention, CIETAC arbitration, ICC arbitration|/InternationalArbitration", "International Experience|/global-reach", "International Trade & Investment||customs, border, commodity taxes, investment treaties, import controls, export controls, foreign corrupt practices, cusma, usmca|/InternationalTrade", "Investment Treaty Arbitration|/InvestmentTreatyArbitration", "IT & Business Services||software, electronic records|/informationtechnology", "Life Sciences||drug, biotech, pharmaceuticals|/LifeSciences", "Mergers & Acquisitions||M&A, takeover, permitted bid, poison pills, proxy contests, hostile bid, joint ventures, leveraged buyouts, spin-outs, carve-outs|/MergersandAcquisitions", "Mining|/Mining", "Municipal & Planning Law||permits, bylaws, zoning, public hearings, licensing, expropriations|/Municipal", "Oil & Gas||O&G, energy, LNG, oil sands, E&P, energy storage, storage|/Gas", "Payment Solutions||credit cards, prepaid cards, RFID, NFC, online payment|/PaymentSolutions", "Pensions & Benefits|/PensionsBenefits", "Power & Renewables||energy, electricity, utilities, transmission, hydro|/Power", "Privacy & Data Protection||cybersecurity |/PrivacyDataProtection", "Private Client Services||Legacy Planning, Succession Planning, Wills, Estates, Estate Planning, Estate Litigation, Private Wealth Management, Family Enterprises, Family Businesses|/PrivateClientServices", "Private Equity & Investment Funds||hedge, mezzanine, capital 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Services</a></li> </ul> </nav> </div> </div> </div> <div class="container"> <div class="row"> <div class="content-body content-body-blue col-lg-8 col-md-8 social-share"> <h2 class="content-header"> Based upon our experience in resolving and mitigating the risks of Canadian tax disputes, we provide clear and cost-effective paths to success for our clients. </h2> <p>Tax disputes have increasingly become a way of life for taxpayers both in Canada and beyond. In the face of intense media scrutiny relating to tax avoidance and tax evasion, the Canadian government has provided CRA with additional resources to expand CRA audits of Canadian taxpayers, to focus on cross-border transactions and to target specific types of arrangements that CRA considers offensive. Taxpayers face the ongoing challenge of defending tax positions and managing tax risk in the face of a constantly changing legislative, administrative and judicial landscape. </p> <p>Bennett Jones lawyers are well positioned to provide strategic advice and support to clients in avoiding tax disputes, managing tax disputes when they arise, resolving tax disputes prior to litigation and, if necessary, litigating the disputes through the courts. We work with our clients to resolve tax disputes efficiently and effectively. Our lawyers represent clients in the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, provincial courts, the Supreme Court of Canada and in dealings with CRA, including Canadian Competent Authority. </p> <div class="call-to-action"><div class="call-to-action-two-column"><div class="col-1 pull-left"><div><h3>What Clients Say</h3></div></div><div class="col-2 pull-right"><div><h4 class="quotation">“Top marks… experts in both Canadian and international law, and their advice and strategy is above grade." Chambers Global, Tax</h4></div></div></div></div> <p>Bennett Jones was founded in 1922 and has been providing Canadian tax advice to clients for decades. Members of our Tax Litigation and Disputes Resolution Group collectively offer over 150 years of experience to clients. Bennet Jones has more individuals ranked in Chambers Global with respect to Tax Litigation than any other law firm in Canada. Former Supreme Court of Canada Justice, the Honorable John C. (Jack) Major CC, QC, is Counsel to the firm and Bennett Jones lawyers have been appointed as judges of the Tax Court of Canada, the Federal Court and the Federal Court of Appeal. Ed Kroft, Q.C., has served on the Tax Court of Canada Rules Committee and the Federal Court Bench and Bar Committee. We publish Bennett Jones on Tax Disputes through Thomson Reuters and TaxNetPro.</p> <p>The Bennett Jones Tax Litigation & Dispute Resolution team advises clients on tax disputes relating to issues such as the following: </p> <table width="100%"> <tbody> <tr> <td valign="top" style="width: 50%;"> <ul> <li>Federal and provincial GAAR and other tax avoidance provisions;</li> <li>Goods & Services Tax and Harmonized Sale Tax;</li> <li>Excise Tax;</li> <li>Transfer pricing and advance pricing arrangements;</li> <li>Income tax treaty interpretation and competent authority requests;</li> <li>Foreign accrual property income;</li> </ul> </td> <td valign="top"> <ul> <li>Financial transactions;</li> <li>Valuation of business assets;</li> <li>Characterization of amounts as income or capital gains;</li> <li>SR&ED tax credits;</li> <li>Shareholder and employee benefits;</li> <li>Provincial capital taxes.</li> </ul> </td> </tr> </tbody> </table> <h3>Cases Representative of Our Lawyers' Experience</h3> <ul> <li><em>Canada v. CBS Canada Holdings Co.</em>, 2020 FCA 4</li> <li><em>The Mark Anthony Group Inc. v. The Queen</em>, 2019 FCA 183</li> <li><em>CBS Canada Holdings Co. v. The Queen</em>, 2018 TCC 188</li> <li><em>CIT Group Securities (Canada) Inc. v. The Queen</em>, 2016 TCC 163 and 2017 TCC 86</li> <li><em>Canada v. Repsol Canada Ltd.</em>, 2017 FCA 193</li> <li><em>Transalta Corporation v. The Queen</em>, 2012 FCA 20</li> <li><em>Canada v. Global Equity Fund Ltd</em>., 2012 FCA 272</li> <li><em>Theratechnologies Inc. v. Minister of National Revenue</em>, 2012 FC 1376</li> <li><em>HSBC Bank Canada v. The Queen</em>, 2011 TCC 37, 2010 TCC 462 and 20110 TCC 228</li> <li><em>Husky Oil Ltd. v. The Queen</em>, 2010 FCA 125</li> <li><em>Lipson v. The Queen</em>, 2007 FCA 113 and 2009 SCC 1</li> <li><em>The Queen v. McLarty</em>, 2008 SCC 26</li> <li><em>MacKay v. The Queen</em>, 2007 TCC 94 and 2008 FCA 105</li> <li><em>Univar Canada Ltd. v. The Queen</em>, 2005 TCC 723</li> </ul> </div> <div class="content-menu content-menu-blue col-lg-4 col-md-4 social-share"> <h4>Key Contacts</h4> <nav role="navigation" class="contacts"> <ul> <li> <img src="/-/media/Images/BennettJones/People/Haymour_Jehad.png" alt="Jehad Haymour" /> <span class="contacts-title"> <a href="/HaymourJehad">Jehad Haymour</a>, <em>Partner</em> </span> </li> <li> <img src="/-/media/Images/BennettJones/People/Kroft_Ed_TEMP.png" alt="Edwin G. Kroft KC" /> <span class="contacts-title"> <a href="/KroftEd">Edwin G. 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