Miller Thomson’s Tax & Customs Dispute Resolution lawyers are dedicated to finding solutions for our client’s provincial, federal or international tax litigation challenges. We have recognized expertise in negotiating tax disputes and in litigating tax matters.
Many of our lawyers in the Tax & Customs Dispute Resolution group were former litigators for provincial and federal tax authorities. Our group consists of experienced individuals skilled at negotiating with tax authorities and in conducting appeals before the various tax and appellant courts. Our clients, both individuals and corporations, receive measured guidance and strong representation in reaching resolutions.
We are here to assist you throughout the complete process from audits and objections, before Revenu Québec, other provincial authorities, or the Canada Revenue Agency, to matters before all courts.
Our Tax Litigation & Dispute Resolution lawyers work closely with our broader Tax Group to ensure we offer full service for all of our clients’ tax issues. We provide innovative advice and skilled litigation services when our clients are faced with tax-related problems and obstacles.
Since tax and customs disputes can be civil and criminal in nature, we have proven expertise in these areas of law.
We also offer customs and international trade services to address a range of issues, including tariff classification, origin determination, duty relief, regulatory compliance, and assistance with audits, seizures, and penalties.
Significant Areas of Service:
- Negotiations with government tax auditors and appeals officers
- Disputes involving Income Tax, GST, and withholding tax
- Voluntary disclosure applications
- Disputes concerning taxation of commercial transactions or agreements
- Disputes regarding taxation of particular industries
- Rectification and Rescission matters
- Customs disputes
- Appearances before the Canadian International Trade Tribunal, the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, and applications to the Supreme Court of Canada
- Tax matters before the criminal courts
Our success rate in court matters remains unsurpassed. Listed below is a representative sample of the different types of tax litigation matters that we have won on behalf of our clients:
- Income Tax Litigation ranging from business expenses to transfer pricing cases.
- Provincial Tax matters covering Retail Sales Tax challenges to Employer Health Tax Issues.
- Rectification matters.
- Recission issues.
- Appeals, covering both judicial issues, appeals and leave applications to the Supreme Court of Canada, as well as Supreme Court cases.
- Criminal Tax matters, involving investigations, Charter challenges, jury and non-jury trials.
Miller Thomson continues strategic growth
Miller Thomson recognizes that the complexities of today’s business landscape increasingly call for legal solutions that span multiple disciplines and jurisdictions. With a continued focus on building our national platform, we are pleased to welcome the following lawyers who have...
Miller Thomson to release comprehensive Federal Budget review on March 22
Our in-depth analysis of the Federal Budget will be released later this week. Corporate tax lawyers Ron Choudhury and Rahul Sharma, and Social Impact lawyer Nicole D’Aoust will be at budget lock-up in Ottawa on March 22 to bring you the latest tax measures...
Miller Thomson wins M&A Awards
Miller Thomson LLP was recently named the winner of the ACQ Global Award 2014 for Tax Litigation Law Firm of the Year- Canada and the Transfer Pricing Law Firm of the Year- Canada. A leading global M&A magazine, ACQ polled...
David Chodikoff’s Tax Litigation book now available from Thomson Reuters
Congratulations to David Chodikoff on the release of his book, Tax Litigation. This is David’s fifth published work. He is the general editor of the book and co-author of the Canadian chapter along with corporate and commercial associate Laura Etherington. Tax Litigation is...
David Chodikoff’s Tax Litigation book to be launched at the International Bar Association Conference in October
Miller Thomson congratulates David Chodikoff on the upcoming October release of his book Tax Litigation. This is David’s fifth published work. He is the general editor of the book and co-author of the Canadian chapter along with corporate and commercial associate...
David Chodikoff interviewed by CBC on offshore tax evasion
David Chodikoff was interviewed by CBC’s The National for a story on offshore tax evasion that aired on Wednesday, June 12. David’s interview was part of a CBC News report on their findings that the government overstated its offshore tax-evasion...
David W. Chodikoff selected as one of the leading tax controversy advisors in the world
David W. Chodikoff has been selected as one of the leading tax controversy advisors in the world and will be included in the International Tax Review’s Tax Controversy Leaders Guide of 2013
Miller Thomson Saskatoon is pleased to announce that Mr. Lyle Bouvier has joined the firm as a partner. Lyle brings with him 14 years of experience in tax litigation with the Department of Justice.
Lyle has argued cases in all levels of court and has extensive experience in the Tax Court of Canada, Federal Court Trial Division and Federal Court of Appeal.
Sheldon Silver named a top tax litigator in Canada by Chambers Global.
Mr. Silver, a member of Miller Thomson’s Corporate Tax and Tax Litigation and Dispute Resolution groups, was named a “Senior Statesman” in the Chambers Global 2011 report on Canada’s top tax litigators. In this March 24th article in the Globe and...
David Chodikoff speaks at the OBA Taxation Law Program
David Chodikoff will be speaking at the OBA’s “From Formal Treaty Requests to Data Leaks: Identifying and Discussing International Tax Avoidance and Evasion”.
David Chodikoff speaks on Essential Tax Updates
David Chodikoff is presenting on “Essential Tax Updates: Dividend Traps, Small Business Deductions, Rectification and Privilege” at the 2017 OBA Institute.
David Chodikoff speaks on Driving a culture of legal and ethics compliance at the 15th General Counsel’s Role in Maximizing Board Effectiveness Course.
Bill Fowlis presents to the Rotary Club of Calgary on “Tax Planning with respect to the Ownership of US Real Property by Canadians”
Bill Fowlis instructs a course for the Institute of Chartered Accountants of Alberta in Calgary Entitled, “Taxation of Family Trusts – Advanced”
Bill Fowlis instructs a course for the Institute of Chartered Accountants of Alberta in Calgary Entitled, “Taxation of Family Trusts – Basic”
Shashi B. Malik speaks on “Planning for the Tax Efficient Sale of Business” at a luncheon presentation to CIBC and CIBC WoodGundy Clients June 1st, 2011.
Shashi B. Malik presents to the Entrepreneurial CA’s of Calgary on “Restructuring for the Sale of a Business” March 16th, 2011.
Miller Thomson 2018 Montréal Construction Law Conference
Featuring: claims, blockchain, quantification of damages, insurance, AMF, tax, cannabis and more! Join us on Tuesday, March 20, 2018 for a daylong conference intended for all construction and real estate sector stakeholders and keep appraised of the most recent developments...
( Available in French only )
Vérifications fiscales… Évitez la catastrophe!
Tout entrepreneur doit savoir comment agir face à une demande de vérification fiscale de Revenu Québec ou de l’Agence du revenu du Canada. Lors de ce « Lunch & Learn » présenté à La Gare|Espace collaboratif, vous obtiendrez des conseils pratiques pour vous y...
Recent Tax Developments 2011 – Calgary
Miller Thomson’s Calgary Tax Group hosts a breakfast seminar on “Recent Tax Developments.”
Excise Tax Act Amendments Released July 2018
On July 27, 2018, the Department of Finance (“Finance”) released the Legislative and Regulatory Proposals Relating to the Excise Tax Act (Canada) (the “ETA”), including amendments to sections 186 and 289.2 and subsection 292(7) (the “Proposals”). Section 186 – Holding...
A New Era of Private Corporation Tax Rules – Part IV
On June 21, 2018 Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (“Bill C-74”) received Royal Assent. Bill C‑74 includes various amendments to the Income Tax Act...
John Grant shares insights on his career as a tax litigator with CBA National
CBA National, Summer 2018
Tax litigators in private practice often assume the government is all-knowing and all-powerful, with “a massive amount of resources and manpower to throw at litigation,” says John Grant, a former Department of Justice (DOJ) litigator. But that’s simply not true....
Canada-U.S. Trade War? Canada Retaliates with New Tariffs on U.S. Goods
On June 29, 2018, the Canadian Government announced that it would implement countermeasures in response to what it called “unjustified tariffs on Canadian steel and aluminum products.” These countermeasures are in direct response to the United States imposing tariffs on...
David Chodikoff quoted in The Globe and Mail article on the exchange of tax information between Canada and China
The Globe and Mail, Page A4
David Chodikoff is quoted in The Globe and Mail’s May 21, 2018 article on, “China pledges to exchange tax information with Canada” (article available to The Globe and Mail subscribers only).
A New Era of Private Corporation Tax Rules – Part III
Just over a year ago, Budget 2017 announced that the Government was reviewing the taxation of private corporations. A consultation paper and draft legislation were released on July 18, 2017, which included amendments to section 120.4 of the Income Tax...
New Opportunities for Investors in the Saskatchewan Technology and Agricultural Sectors Following the Release of Saskatchewan’s 2018-2019 Provincial Budget
On April 10, 2018, Saskatchewan’s Minister of Finance, Donna Harpauer, presented Saskatchewan’s provincial budget for 2018-2019. The budget announces two new incentives for investments in the technology and agricultural sectors: 1. The Saskatchewan Technology Start-up Incentive This two-year pilot program...
CBSA’s 2018 Trade Compliance Priorities: Which Goods Are On Their Radar?
Recently, the Canada Border Services Agency (the “CBSA”) released its Trade Compliance Verification priorities for 2018. The CBSA manages trade compliance with the (i) Tariff Classification, (ii) Customs Valuation, and (iii) Origin programs. This is done by way of random...
Secured Creditor’s Priority Over Unremitted GST/HST: SCC Grants Callidus Capital Corporation Leave to Appeal
On March 22, 2018, the Supreme Court of Canada granted Callidus Capital Corporation (the “Secured Creditor”) leave to appeal the Federal Court of Appeal decision that interpreted subsection 222(3) of the Excise Tax Act (Canada) (the “ETA”) as giving the...
A Cautionary Tale Regarding the GST/HST New Housing Rebate
As an incentive to a prospective buyer, a builder may offer to provide a credit to decrease the purchase price of a newly-constructed or substantially renovated detached house, duplex, or condominium unit (collectively referred to as a “Home“) in exchange...