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David W. Chodikoff

David W. Chodikoff

Partner
Toronto

416.595.8626
dchodikoff@millerthomson.com

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Profile

David Chodikoff specializes in Tax Litigation (Civil and Criminal) and International Tax Dispute Resolution. He represents clients in tax disputes with government tax authorities before the courts.

David began his career in 1989, as a solicitor in The Advisory, Commercial and Property Law Section of the Ontario Regional Office (ORO) of the Department of Justice Canada (DoJ). Among his many accomplishments, he worked on the ground and gate leases for the Terminal 3 Project at Toronto’s Pearson International Airport.

From 1990 to 2003, David was a member of the Tax Law Services Section of the ORO-DoJ. He represented the Minister of National Revenue in hundreds of tax cases. In 2003, David was presented with a Department of Justice Merit Award and was also seconded to the Federal Prosecution Service in Toronto. As a Crown prosecutor, David had his first opportunity to conduct jury trials. In May 2004, David returned to the Tax Law Services Section of the ORO-DoJ. As an advocate for the public interest, he has appeared before Ontario's Court of Justice, Superior Court of Justice and Court of Appeal as well as the Tax Court of Canada, the Federal Court and the Federal Court of Appeal. David was a member of the Executive Committee and the Advocacy and Government Relations Liaison of the Taxation Law Section of the Ontario Bar Association in 2006, 2007 and 2008. In 2008, he became a member of the Executive of the International Law Section of the Ontario Bar Association.

Among his many teaching experiences, David was a national instructor in the National Programme for Advocacy Training with the Department of Justice Canada (2000-2004); faculty instructor for the Tax Litigation Skills Certificate Program at The Advocate's Society (2001, 2002, 2004 and 2008); instructor for the Ontario Bar Admission Course’s Skills Seminar, Business-Tax Law and Real Estate components (1996 to 2005) and instructor (Floater) for the new Skills and Professional Responsibility Program (2006); and supervisor for the University of Toronto, Faculty of Law, 2007-2012 Upper Year Moot.

David is frequently asked to speak on the subjects of advocacy and taxation in both the public and private sectors and has been quoted in the news and business media, including an appearance on Report on Business Television’s SqueezePlay, and in MoneySense Magazine’s feature “Everyone’s Guide to Tax Shelters” and Christie Blatchford’s column entitled “The police, the taxman and the wink” in The Globe and Mail. David is the conceptualizer, co-editor and a contributor to Advocacy & Taxation in Canada (Irwin Law, 2004), the first book of its kind in the country. (All of the author proceeds go to the Canadian Cancer Society). He is also the co-editor and a contributor to Taxation & Valuation of Technology (Irwin Law, 2008). Furthermore, David is the senior Canadian editor of The Tax Advisor's Guide to the Canada-U.S. Tax Treaty (Carswell, loose-leaf 2008 - ). David is the conceptualizer, co-editor and contributor to Taxation, Valuation and Investment Strategies in Volatile Markets (Carswell, 2010).

In 2009, Mr. Chodikoff was invited to become a Member of the Editorial Board of “It's Personal (Preserving Wealth for People and Private Companies)”, a Thomson-Reuters publication. He also authored a chapter entitled “E-Commerce: Canadian Considerations of Residency, Permanent Establishment and the GAAR” in Global E-Commerce Business and Taxation, Oxford University Press, Inc. and Internet Business Law Services Inc., a Joint Publication (2009). David co-authored a chapter entitled "Business Valuation Experts on Trial: A Canadian Perspective”, in Valuing A Business in Volatile Markets, Carswell, 2010.

In June 2009, David was elected to the Executive of the Taxation Law Section of the Ontario Bar Association for 2009-2010, and was one of the editors of the Taxation Law Section newsletter. In 2010, David was selected as an honored lifetime member for inclusion in Montclair's Who's Who Among Law Professionals in North America. In June 2010, he was elected as Vice-Chair of the Executive of the Tax Law Section of the Ontario Bar Association for 2010-2011. In June 2011, David became the Chair of the Executive of the Tax Law Section of the Ontario Bar Association for 2011-2012. As Past Chair, David continues to sit on the Executive of the Tax Law Section of the Ontario Bar Association for 2012-2013.

In July, 2012, David was appointed to the Investment Committee of the Global Kingdom Equity Fund. The Fund is a Shariah complaint private real estate equity fund focused on residential, commercial and industrial investment opportunities for well-located properties and projects in strong Canadian markets.

In August, 2012, David was invited to sit on the Advisory Committee of an emerging technology solution within the retail industry. CountMeIn, the world’s most advanced shopping and gifting platform, bridges the gap between social media and retail commerce (see: CountMeInApp.com).

In February 2013, David was informed that he was selected as a leading tax practitioner and would be included in the Canadian Lexpert Legal Directory, 2013, in the category of Litigation – Corporate Tax.

David continues to work on a number of books scheduled to be published in 2013-2014. David is the general editor of the forthcoming book Tax Litigation, A Multi Jurisdictional Comparison, First Edition (2013), for The European Lawyer Reference Series, published by Sweet and Maxwell, a UK based division of Thomson Reuters. He is also the author of the forthcoming book Tax Evasion and the Demise of Global Banking Secrecy (2014). David is also at work again with Jim Horvath on their fourth book together, entitled Taxation and Valuation of a Business - Lets Get Practical, due out in 2014.

 

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Education

  • LL.B., Dalhousie University, 1987
  • M.A., Dalhousie University, 1983
  • B.A. (Spec. Hons.), York University, 1981

Representative Work

Reported Decisions

  • 948698 Ontario Ltd. v. Canada, [1996] T.C.J. No. 225
  • Anderson v. Canada, [1993] 2 C.T.C. 2403 (T.C.C.)
  • Antrex Corp. v. Canada, [1995] F.C.J. No. 1528 (F.C.A.)
  • Balz (F.) Estate v. Minister of National Revenue, (1992), 92 D.T.C. 1472 (T.C.C.)
  • Bancheri v. Canada, [1999] T.C.J. No. 21
  • Bancheri v. Canada, [1999] T.C.J. No. 22
  • Bayliss v. Canada, [1995] 2 C.T.C. 2228 (T.C.C.)
  • Bell v. Canada, [1997] T.C.J. No. 215
  • Boucher v. Canada, [2003] 1 C.T.C. 2242 (T.C.C.)
  • Boucher v. Canada, 2003 T.C.C. 86
  • Bradley v. Canada, (1995), 96 D.T.C. 2040 (T.C.C.)
  • Brock v. Canada, (1991), 91 D.T.C. 1079 (T.C.C.)
  • Cai v. Canada, [1996] T.C.J. No. 882
  • Campbell v. Canada, 2004 T.C.C. 460
  • Canada (Attorney General) v. Fitzgerald, [1990] F.C.J. No. 731 (F.C.T.D.)
  • Canada Trustco Mortgage Company v. Canada, 2004 T.C.C. 792
  • Canada v. Bradley, [1998] 3 C.T.C. 393 (F.C.A.)
  • Canada v. Gardner, 2002 FCA 195
  • Canada v. Montgomery (1997), 152 D.L.R. (4th) 764 (F.C.T.D.)
  • Cipollone v. Canada (1997), 97 D.T.C. 5327 (F.C.A.)
  • Cipollone v. Canada, [1996] T.C.J. No. 1771
  • Colangelo Estate v. Canada, [1998] T.C.J. No. 187
  • Coliviras v. Canada, [2000] 1 C.T.C. 2430 (T.C.C.)
  • Cunha v. Canada, (1999), 99 D.T.C. 5432 (F.C.T.D.)
  • Disbrowe v. Canada, [2001] 2 C.T.C. 2552 (T.C.C.)
  • Dupont Canada Inc. v. Canada (1999), 99 D.T.C. 1132 (T.C.C.)
  • Dupont Canada Inc. v. Canada, [2003] S.C.C.A. No. 18
  • Dupont Canada Inc. v. Canada, 2001 FCA 114
  • Facchini v. Canada, 2004 T.C.C. 733
  • FCMI Financial Corp. v Ontario (Minister of Finance), [2008] 1 C.T.C. 311, 2005
  • Fukushima v. Canada, [1999] 2 C.T.C. 2312 (T.C.C.)
  • Gifford v. Canada, [1991] 2 C.T.C. 2254 (T.C.C.)
  • Global Cash Access (Canada) Inc. v. H.M.Q., 2012 T.T.C. 173
  • Goodstein v. Canada (1997), 97 D.T.C. 5327 (F.C.A.)
  • Granger v. Canada, [2001] 2 C.T.C. 2361 (T.C.C.)
  • Hallatt v. Canada, [2001] 1 C.T.C. 2626
  • Hallatt v. Canada, 2004 FCA 104
  • Hayes v. Canada, 2003 T.C.C. 93
  • Hewlett Packard (Canada) Ltd. v. Canada, 2003 T.C.C. 386
  • Hoare v. Canada, 2007 T.C.C. 292
  • Iannuzzi v. Canada, [1998] 1 C.T.C. 2671 (T.C.C.)
  • Jenkins v. Canada, 2001 FCA 202
  • Jurchison v. Canada, [2001] S.C.C.A. No. 327
  • Jurchison v. Canada, 2001 FCA 126
  • Kaneff Properties Ltd. v. Canada, [1995] 2 C.T.C. 177 (F.C.T.D.)
  • Liorti v. Canada, [1999] T.C.J. No. 387
  • Macro Auto Leasing Inc. v. Canada (Transport), 2007 FC 521
  • Macro Auto Leasing Inc. v. Canada (Transport), 2008 FCA 136
  • Magliocchetti v. Canada, [1996] T.C.J. No. 839
  • Maréchaux v. Canada, 2009 T.C.C. 587
  • Maréchaux v. Canada, 2010 FCA 287
  • Markovic v. Canada, 2006 T.C.C. 696
  • Markovic v. Canada, 2007 T.C.C. 18
  • McCoy v. Canada, 2003 T.C.C. 332
  • McCoy v. Canada, 2003 T.C.C. 508
  • McGroarty v. Canada, [1994] 2 C.T.C. 52 (F.C.T.D.)
  • Mezzanine Steel Ltd. v. Canada, [2001] 2 C.T.C. 33 (F.C.A.)
  • Michael v. Canada, [1991] 2 C.T.C. 2131 (T.C.C.)
  • Montgomery v. Canada, [1996] 1 C.T.C. 2796 (T.C.C.)
  • Newmont Canada Corp. v. The Queen, 2011 T.C.C. 148
  • Nowak v. The Queen, 2011 T.C.C. 3
  • NRT Technology Corp. v. The Queen, 2012 T.C.C 420
  • NRT Technology Corp. v. Canada (Attorney General), 2013 FC 200
  • Ogden Funeral Homes Ltd. v. Canada, [1994] 1 C.T.C. 2564 (T.C.C)
  • Pazner Scrap Metals Co. v. Canada, [1991] 2 C.T.C. 2295 (T.C.C.)
  • R. v. Schell, [2003] O.J. No. 5189
  • Risi v. Canada, [1996] 2 C.T.C. 2439 (T.C.C.)
  • Rumford v. Canada, [1994] 1 C.T.C. 239 (F.C.A.)
  • Scenna v. Canada, [2002] 2 C.T.C. 2020 (T.C.C.)
  • Schachtschneider v. Canada, [1991] T.C.J. No. 1023 (T.C.C.)
  • Schachtschneider v. Canada, [1994] 1 F.C. 40 (F.C.A.)
  • Sherman v. Canada, 2002 FCT 586
  • Sherman v. Canada, 2003 FCA 202
  • Sherman v. Canada, 2004 FC 1423
  • Sliwinski v. Canada, [1993] 1 C.T.C. 2729 (T.C.C.)
  • Soft-Moc Inc. v. Canada (National Revenue), 2013 FC 291
  • Smith v. Canada, [2000] 1 C.T.C. 33 (F.C.A.)
  • Smith v. Canada, [2001] 1 C.T.C. 272 (F.C.A.)
  • Stacey v. Canada, [1997] 2 C.T.C. 2703 (T.C.C.)
  • Standhaft v. Canada, [1994] 2 C.T.C. 2131 (T.C.C.)
  • Swirsky v. Canada, 2013 T.C.C. 73
  • Svastal v. Canada, [2002] 2 C.T.C. 2439 (T.C.C.)
  • TBT Personnel Services Inc. v. M.N.R., 2010 T.C.C. 360
  • TBT Personnel Services Inc. v. The Queen, 2011 FCA 256
  • Toastmaster Inc. v. MNR as represented AGC, 2011 FC 1309
  • Toastmaster Inc. v. Canada (National Revenue), 2012 FCA 317
  • Twomey v. Canada, 2012 T.C.C. 310
  • Watts v. Canada, [1998] 4 C.T.C. 2544 (T.C.C.)
  • Weeks v. Canada, [1999] 1 C.T.C. 2917 (T.C.C.)
  • Weeks v. Canada, [2001] 1 C.T.C. 146 (F.C.A)
  • Weeks v. Canada, [2001] S.C.C.A. No. 58
  • Wilson v. Canada, [1996] 2 C.T.C. 2099 (T.C.C.)
  • Woods v. Canada, [1995] 2 C.T.C. 2084 (T.C.C.)
  • Yacyshyn v. Canada, [1999] 1 C.T.C. 139 (F.C.A.)

Memberships

  • Advocates' Society
  • American Bar Association
  • Association for Corporate Growth
  • Ontario Bar Association, Chair, Executive Committee of the Taxation Law Section, 2011-2012, Past Chair, Executive Committee of the Taxation Law Section, 2012-2013
  • Canadian Bar Association, Member, National Taxation Law Section 2011-2012 Executive Committee
  • Canadian Tax Foundation
  • International Bar Association
  • International Fiscal Association
  • The Law Society of Upper Canada (Ontario)
  • Toronto Lawyers Association

Presentations

Upcoming Presentations

  • Co-lecturer, "Partnering with Outside Tax Advisors", 4th Managing a Value-Driven Tax Department Course, Federated Press, Toronto, Ontario, November 13 and 14, 2013.
  • Co-chair and co-lecturer, "Taxpayers' Constitutional Rights: Audits vs. Investigations", 16th Managing Tax Audits & Investigations Course, Federated Press, Toronto, Ontario, June 13 and 14, 2013.

Past Presentations

  • Invited Speaker, Saskatchewan Accounting Firms - Thomson Jaspar, Deloitte, and Virtus Group, Saskatoon, Saskatchewan, February 27, 2013.
  • Co-chair, Tax Session, Institute 2013 – Ontario Bar Association (Canada’s Largest Legal Education Conference), Toronto, Ontario, February 7 and 8, 2013.
  • Course Leader and Principal Lecturer, “Bullet Proofing Your Tax Practice”, Federated Press, Toronto, Ontario, January 16 and 17, 2013.
  • Speaker, “Partnering With Outside Tax Advisors”, 3rd Managing a Value Driven Tax Department, Federated Press, Toronto, Ontario, November 8, 2012.
  • Chair (Day Two) and Principal Lecturer, “Requirements for Information”, 8th Understanding Canada/U.S. Transfer Pricing Course, Federated Press, Toronto, Ontario, November 6, 2012.
  • Co-lecturer, “Litigator’s Perspective – Court Testimony”, 7th Advanced Valuation for Tax Practitioners Course, Federated Press, Toronto, Ontario, November 5, 2012.
  • Speaker, “The Canada Revenue Agency (“CRA”) Audit Process – Resolving Disputes in an Effective Manner”, Financial Executives International (FEI) Income Tax Webinar, Toronto, Ontario, October 11, 2012.
  • Principal Lecturer, “IP Licensing Agreements: Tax”, 3rd Tax Essentials for Business Transactions Course, Federated Press, Toronto, Ontario, September 27 and 28, 2012.
  • Invited Speaker, “An Update on CRA Audit Initiatives, the GAAR and Protecting Clients' Interests and Rights”, Saskatchewan Accounting Firms-Virtus Group, MNP and KPMG, Regina, Saskatchewan, September 6, 2012.
  • Co-presenter, “Correcting Mistakes: Rectification, Rescission, Taxpayer Relief”, Tax Executives Institute, Canadian Tax Course, Toronto, Ontario, July 26, 2012.
  • Guest Speaker and Panelist, “Practical Approach to Common Management Issues – An Interdisciplinary Approach”, STEP Canada 14th National Conference, Toronto, Ontario, June 12, 2012.
  • Co-lecturer, “Taxpayers’ Constitutional Rights: Audits vs. Investigations Course”, 14th Managing Tax Audits & Investigations Course, Toronto, Ontario, May 14-15, 2012.
  • Guest Lecturer, “Advocacy Before the Tax Court of Canada: Fundamentals”, Paralegal Program, Canadian Business College, Toronto, Ontario, April 11, 2012.
  • Chair (Day One) and Speaker, “How Do Recent and Ongoing Court Cases Inform Transfer Pricing Decision-Making?”, 16th Annual Transfer Pricing Conference, Infonex, Toronto, Ontario, March 5-7, 2012.
  • Speaker, "Preparing for and Defending the CRA Trust Audit Initiative", Estate Planners Council of Halton, Oakville, Ontario, February 16, 2012.
  • Co-presenter, “Misclassification of Workers: To Be an Employee or Not – That is the Question”, Employment Law 2011, Osgoode Hall Law School, Professional Development Program, Toronto, Ontario, December 12-13, 2011.
  • Co-chair and Lecturer, “The Competent Authority and Dispute Resolution”, 7th Basics of International Tax and Transfer Pricing Course", Federated Press, Toronto, Ontario, November 7-8, 2011.
  • Speaker, Taxation Matters - Requirements, Privacy and the Employer-Employee Relationship, 14th Annual Tow Show, Provincial Towing Association (Ontario) Inc., Hamilton Convention Centre, Hamilton, Ontario, October 1, 2011.
  • Co-Chair and Co-Lecturer, “IP Licensing Agreements: Tax”, 2nd Tax Essentials for Business Transactions Course, Federated Press, Toronto, Ontario, September 12-13, 2011.
  • Course Leader, "Transfer Pricing", Professional Development Seminar, Certified General Accountants of Ontario, Toronto, Ontario, May 16, 2011.
  • Workshop Leader, "Tax Litigation: Best Practices Before The Court", 12th Managing Tax Audits & Investigations Course, Federated Press, Toronto, Ontario, May 10-11, 2011.
  • Speaker, “Bullet Proof Your Practice from the CRA”, The Conference for Advanced Life Underwriting, Ottawa, Ontario, May 2, 2011.
  • Panelist, "Tax Litigation Essentials - 2011", Ontario Bar Association, Continuing Professional Development Program, Toronto, Ontario, March 30, 2011.
  • Guest Speaker, "Taxpayers' Constitutional Rights: Audits vs. Investigations", 11th Annual Managing Tax Audits & Investigations Seminar, Federated Press, Calgary, Alberta, March 2-3, 2011.
  • Guest Lecturer, "GAAR: Lipson is it Long Forgotten", Faculty of Law, Queen’s University, Kingston, Ontario, January 27, 2011.
  • Speaker, "SRED Tax Credit Program", Professional Development Seminar, Certified General Accountants of Ontario, Toronto, Ontario, December 2, 2010.
  • Co-Lecturer, "IP Licensing Agreements: Tax Issues", Tax Essentials for Business Transactions Course, Federated Press, Toronto, Ontario, September 27-28, 2010.
  • Guest Panelist, "The GAAR Session" with Mr. Justice Little of the Tax Court of Canada at the STEP Toronto Seminar, Law Society of Upper Canada, September 13, 2010.
  • Speaker, "Valuation Issues Before the Tax Court of Canada: The Never-Ending Question of the Expert's Role", The Canadian Institute of Chartered Business Valuators, Toronto, Ontario, June 9, 2010.
  • Speaker, "Tax Dispute Resolution", Professional Development Seminar, Certified General Accountants of Ontario, Toronto, Ontario, May 20, 2010.
  • Co-Lecturer, "Taxpayers' Constitutional Rights: Audits vs. Investigations", 10th Managing Tax Audits & Investigations Course, Federated Press, Toronto, Ontario, May 10-11, 2010.
  • Speaker, "SRED Tax Credit Program", Professional Development Seminar, Certified General Accountants of Ontario, Toronto, Ontario, April 19, 2010.
  • Speaker, "Liabilities under Taxation Statutes", Business Law: Directors' and Officers' Liability in the Current Marketplace, Ontario Bar Association, Institute 2010 of Continuing Legal Education, Toronto, Ontario, February 16, 2010.
  • Guest lecturer, “Ethics in Tax Law: Higher Thinking and Practical Considerations – GAAR, Tax Evasion and Third Party Penalties”, Faculty of Law, Queen’s University, Kingston, Ontario, January 7, 2010.
  • Co-Lecturer, “Dealing With The Canada Revenue Agency and the Department of Justice on Valuation Matters”, Valuation and the Tax Practice, Federated Press, Toronto, Ontario, June 2-3, 2009.
  • Co-Chair, 5th Basics of International Tax and Transfer Pricing Course, Metropolitan Hotel, Toronto, Ontario, May 28, 2009.
  • Guest Speaker, Semi-Annual Tax Practitioners Seminar, "GAAR –Where are We Now?", Kitchener-Waterloo Tax Services Office, Canada Revenue Agency, Kitchener, Ontario, May 27, 2009.
  • Guest Speaker, Semi-Annual Tax Practitioners Seminar, "GAAR Update", Kitchener-Waterloo Tax Services Office, and the Tax Practitioners Consultation Group, Canada Revenue Agency, Kitchener, Ontario, May 27, 2009.
  • Co-Lecturer, Taxpayers’ Constitutional Rights: Audits vs. Investigations”, 9th Managing Tax Audits & Investigations Course, Federated Press, Toronto, Ontario, May 19-20, 2009.
  • Speaker, "Tax Debt Collection and the (Potentially) Long Arm of CRA", Spring Tax Wrap-Up, Taxation Law Section, Ontario Bar Association, Toronto, Ontario, April 23, 2009.
  • Presenter, “The General Anti Avoidance Rule and Tax Collection: The Latest Do’s and Don’ts For Clients”, Etobicoke CA Association Meeting, Etobicoke, Ontario, March 3, 2009.
  • Faculty Instructor, "Use of Experts in Tax Litigation," Tax Litigation Skills Certificate Program, The Advocates’ Society, Toronto, Ontario, November 10, 2008.
  • Guest Lecturer, "GAAR: Basic Principles and Practical Considerations", Faculty of Law, Queen's University, Kingston, Ontario, Canada, November 3, 2008.
  • Guest Speaker, "Current Issues of Interest in Tax Litigation," Golden Horseshoe CA Group, Hamilton, Ontario, February 20, 2008.
  • Co-Lecturer, "Tax Treatment and Valuation of the R&D Investment," Taxation & Valuation of Intellectual Property, Federated Press, Toronto, Ontario, November 5 and 6, 2007.
  • Guest Speaker, "Taxes, Your Condo and the Government," Metro Toronto Condo Show, Metro Toronto Convention Centre, Toronto, Ontario, October 19-21, 2007.
  • Faculty Member / Co-Presenter, "Review of Current Case Law in FI Tax," Financial Institution Taxation Forum 2007, Infonex, Toronto, Ontario, October 16 and 17, 2007.
  • Facilitator, "Recent Tax Cases Related to the Valuation of IP," The Canadian Institute of Chartered Business Valuators, Toronto, Ontario, September 18, 2007.
  • Guest Speaker, "Cross Border Updates," OBA Tax Program, Toronto, Ontario, February 27, 2007.
  • Guest Speaker, "Tax Shelters-what’s left? and the Canada Revenue Agency," Central Branch, Royal Lepage, Toronto, Ontario, November 15, 2006.
  • Guest Speaker, "How to Protect Yourself When You are Audited by the Canada Revenue Agency (‘the CRA’)," 4th Annual Tax Strategy Seminar, Royal Lepage, Oakville, Ontario, November 14, 2006.
  • Presenter, a paper on "Judicial Activism, Tax Disputes and The Aftermath of Canada Trustco," Queen’s Annual Business Law Symposium 2006, The Corporation in the Courts, Faculty of Law, Queen’s University, September 29, 2006.
  • Co-Lecturer, "Dealing with the Canada Revenue Agency and the Department of Justice Canada on Valuation Matters" and "Tax Shelters and Valuation," 4th Annual Valuation and the Tax Practice Course, sponsored by Federated Press, Toronto, Ontario, September 15, 2006.
  • Guest Speaker, "GAAR and the Latest Issues Regarding Valuation, Legislation and Case Law on Tax Shelters," Estate Planning Council, Eastern Ontario, Kingston, Ontario, March 27, 2006.
  • Conference Chair, "Tax Summit: Interpreting GAAR/Tax Shelters/Tax Practice Review," sponsored by LexisNexis Butterworths, Toronto, Ontario, December 13, 2005.
  • Co-Lecturer, "Valuation and Tax Shelters," 3rd Annual Valuation and the Tax Practice Course, sponsored by Federated Press, Toronto, Ontario, September 22 and 23, 2005.

Published Works

Books

  • David W. Chodikoff and James L. Horvath (editors and contributing authors) Taxation, Valuation and Investment Strategies in Volatile Markets (Toronto: Carswell, 2010).
  • David Kerzner, Vitaly Timokhov & David Chodikoff, The Tax Advisor's Guide to the Canada - U.S. Tax Treaty (Toronto: Carswell, 2008 - loose leaf service, 2 volumes).
  • James L. Horvath and David W. Chodikoff (editors and contributing authors) Taxation & Valuation of Technology (Toronto: Irwin Law, 2008).
  • David W. Chodikoff and James L. Horvath (editors and contributing authors) Advocacy & Taxation in Canada (Toronto: Irwin Law, 2004).

Chapters

  • Co-author with Patrick Déziel and Rahul Sharma,"Tax Consequences: Tax Consequences of IP Disputes" in Intellectual Property Disputes: Resolutions and Remedies, Ronald E. Dimock (ed.) Carswell (2002- loose leaf service, 2 volumes).
  • Co-author with Tarsem Basraon, “Business Valuation Experts on Trial: A Canadian Perspective”, in Valuing a Business in Volatile Markets, James L. Horvath (Ed.), Carswell (2010).
  • Author, “E-Commerce: Canadian Considerations of Residency, Permanent Establishment and the GAAR”, in Global E-Commerce Business and Taxation, Ana D. Penn & Martha L. Arias (Eds.), Oxford University Press Inc. and Internet Business Law Services Inc., a Joint Publication, (2009).

Monographs

  • Judicial Activism, Tax Disputes and The Aftermath of Canada Trustco, Queen's Annual Business Law Symposium 2006, The Corporation in the Courts, Faculty of Law, Queen's University, 2006.

 

Publications

  • Tax Evasion: The Merchant Affair and The Canadian Government Sideshow, It's Personal (Preserving Wealth for People and Private Companies), 2013
  • SCC Tax Cases 2012 in Review: The Death of Moldowan and the First Transfer Pricing Decision, Tax Notes, April 2013
  • Federal Budget Review 2013, 2013
  • Tax Evasion: The Clock Continues to Tick and the Hourglass Runs to Empty, It's Personal (Preserving Wealth for People and Private Companies), 2013
  • SCC Tax Cases 2012 in Review: The Death of Holdowan and the First Transfer Pricing Decision, Tax Notes, 2013
  • Transfer Pricing - The Last Word in Canada, Financier Worldwide Magazine, 2012
  • Swiss Banks, Tax Evasion and Voluntary Disclosure, It’s Personal (Preserving Wealth for People and Private Companies), 2012
  • Former Italian Prime Minister Found Guilty of Tax Fraud and Given 4 Years, It’s Personal (Preserving Wealth for People and Private Companies), 2012
  • Tax Evasion: Canada’s Open Door But The United States is a Different Story, It’s Personal (Preserving Wealth for People and Private Companies), 2012
  • A Brief Summary of the Post STEP Conference Session, It’s Personal (Preserving Wealth for People and Private Companies) Special Edition, 2012
  • Winds of Change: A Better Outlook for Challenging the Denial of Taxpayer Relief Requests (Section 220 (3.1) of the Income Tax Act, It’s Personal (Preserving Wealth for People and Private Companies), 2012
  • RCAs and SDAs - One and the Same for the Canada Revenue Agency?, Insurance Planning, 2012
  • The Looming Greek Debt Default, Taxes, and Why It All Matters to Canadians, It’s Personal (Preserving Wealth for People and Private Companies), 2012
  • RCAs Under Attack – What You Need to Know, It’s Personal (Preserving Wealth for People and Private Companies), 2012
  • The SR&ED Program: An Audit Rich Target Area for the CRA, It’s Personal (Preserving Wealth for People and Private Companies), 2011
  • The Right to Remain Silent: Does it Exist in Civil Tax Audits?, Criminal Law, Regulation & Enforcement Newsletter, October 2011
  • Employee or Independent Contractor; Can We Not Formulate a Single Test, Please!, It's Personal (Preserving Wealth for People and Private Companies), 2011
  • Offshore Tax Crimes: It's Coming to a Canadian Court Near You!, Criminal Law, Regulation & Enforcement Newsletter, May 2011
  • Offshore Tax Crimes: Canadians are in Danger!, It’s Personal (Preserving Wealth for People and Private Companies), 2011
  • CRA audit project targets high-net-worth individuals, The Lawyers Weekly, 2011
  • Banking Secrecy, Whistleblowers and Voluntary Disclosure, It’s Personal (Preserving Wealth for People and Private Companies), 2011
  • U.S.: The 2011 Voluntary Disclosure Initiative, It’s Personal (Preserving Wealth for People and Private Companies), 2011
  • Accountants and Tax Preparers Beware: Zero Tolerance Has Truly Arrived, It's Personal (Preserving Wealth for People and Private Companies), 2010
  • Accountants and Tax Preparers Beware: Zero Tolerance has Truly Arrived, Charities and Not-for-Profit Newsletter, October 2010
  • The U.S. Economy, The Ripple Effect and Tax Planning, It's Personal (Preserving Wealth for People and Private Companies), 2010
  • The Tax Shelter Business: Big Rewards, Now Bigger Risks, Charities and Not-for-Profit Newsletter, September 2010
  • Tax Shelters, Fiduciary Duties and Troubles Ahead For Some Chartered Accountants, It's Personal ( Preserving Wealth For People and Private Companies), 2010
  • Offshore Accounts: Now HSBC Clients Should Worry!, It's Personal ( Preserving Wealth For People and Private Companies), 2010
  • Tax-Free Savings Account: Tell Everyone You Know!, It's Personal (Preserving Wealth for People and Private Companies), 2010
  • A Decision That Defies Common Sense And A Taxpayer That Rightly Challenged That Decision, It's Personal (Preserving Wealth for People and Private Companies), 2010
  • The Tax Shelter Business: Big Rewards, Now Bigger Risks, Criminal Law, Regulation & Enforcement Newsletter, June 2010
  • The Silly Season: RRSP Strips, It's Personal (Preserving Wealth for People and Private Companies), 2010
  • Current Cases: General Electric Case: Deductibility of Guarantee Fees, Tax Notes, March 2010
  • Liabilities under Taxation Statutes, 2010
  • The UBS Scandal: Voluntary Disclosure, Business Law in Canada: Recent Developments, Fall 2009
  • Tax Shelters: Donors Beware, Business Law in Canada: Recent Developments, Fall 2009
  • Clarifying Expenditures that qualify for the HRTC, Let's Talk Condo - Ontario, Fall 2009
  • Of Summer’s Past and the Fall of the Tax Evaders - Extreme Caution Advisory for Canadian and U.S. Taxpayers with Unreported Offshore Accounts, It’s Personal (Preserving Wealth for People and Private Companies), 2009
  • Tax Evasion: Hard Times, Bad Decisions and How to Avoid Them, Criminal Law, Regulation & Enforcement Newsletter, April 2009
  • Lipson: More Uncertainty about the Application of GAAR, 2009
  • Tax Shelters: What Is Next For The Buyer/Participant?, It's Personal (Preserving Wealth for People and Private Companies), Volume 1, Issue 4, 2008

Key Practice Expertise

Areas of Focus

  • International Dispute Resolution

Year of Call

  • Ontario Bar, 1989