David W. Chodikoff | Miller Thomson S.E.N.C.R.L. | Cabinet de droit des affaires pancanadien

( Disponible en anglais seulement )

Aperçu

David W. Chodikoff, Certified Specialist (Taxation), LSO, B.A. (Spec. Hons.), M.A., LL.B., specializes in civil and criminal tax litigation. David was a former counsel and a Crown Prosecutor at the Department of Justice Canada. David has over 100 reported decisions and has appeared in over 565 cases before the courts. David has been recognized by Canadian, American and European authorities as one of the leading tax controversy leaders in the world. He has edited and contributed to nine tax books. David is the recipient of numerous national and international awards including the 2018 Ontario Bar Association’s Award of Excellence in Taxation Law.

Presently, David is working on a number of book projects, including Cryptocurrency and Tax Considerations and ESG and Canadian Tax Policy.

In 2019, David was relied upon for an expert opinion in tax litigation, under cross-examination, for a successful stay of proceedings in the Superior Court of Ontario pending the hearing of a tax appeal before the Tax Court of Canada [Kaye et al. v. Fogler Rubinoff et al. 2019 ONSC 1289 (CanLii)].

Réalisations professionnelles et leadership

Mandats importants

Reported Decisions

Leadership éclairé

Presentations

Publications

Published Works – Books

Co-author with Justin Ng, “Mediation and Arbitration For Canadian Civil Tax Disputes: Opportunities and Obstacles” in Tax Disputes in Canada, Pooja Mihailovich and John Sorensen (editors), Toronto: Canadian Tax Foundation, 2022.
David W. Chodikoff, General Editor (and contributing co-author) Transfer Pricing , second edition, A Global Guide From Practical Law, (London,U.K.: Thomson Reuters (Professional) U.K. Limited, 2017).
David Kerzner and David W. Chodikoff, International Tax Evasion In The Global Information Age (Toronto: Irwin Law, 2016 and published internationally by Palgrave Macmillan, Switzerland, 2016).
David W. Chodikoff, general editor (and contributor co-author) Tax Litigation, second edition, jurisdictional comparisons, Sweet & Maxwell International Series, Practical Law Global Guides, (London, U.K.: Sweet & Maxwell, September, 2016).
David W. Chodikoff, general editor (and contributing co-author) Transfer Pricing and Tax Avoidance, first edition, jurisdictional comparisons, The European Lawyer, (London, U.K.: Sweet & Maxwell, September, 2014).
David W. Chodikoff, general editor (and contributing co-author) Tax Litigation, The European Lawyer Reference Series, (London, U.K.: Sweet & Maxwell, October, 2013).
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 and 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).

Published Works – Chapters

Co-Author with Anish Kamboj; 2022 Update of « Tax Consequences of Intellectual Property Matters » in Intellectual Property Disputes: Resolutions and Remedies, Ronald E. Dimock (ed.), Carswell (2002, loose leaf service, 5 volumes).
Co-Author with Amanda Perumal, Practical Insights – Search and Seizure, Tax Dispute & Resolutions Centre, Thomson Reuters, September, 2019.
Co-Author with Peter Little, 2018 Update of « Tax Consequences of Intellectual Property Matters » in Intellectual Property Disputes: Resolutions and Remedies, Ronald E. Dimock (ed.) Carswell (2002, loose leaf service, 2 volumes).
Editor and Author, Tax litigation Chapter in Miller Thomson on Estate Planning – the authoritative review of trusts, estates and taxes in Canada, (2012, loose leaf service, 2 volumes).
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).

Published Works – 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.

Other Publications/Articles

Engagement communautaire

Committee Member, One Life Gala For Princess Margaret Cancer Foundation, 2023.
Committee Member, One Life Gala for Princess Margaret Cancer Foundation, 2022.
Honorary Patron and Organizing Committee Member, Moonlight Gala, McMichael Art Gallery, 2018.
Organizing Committee Member, Moonlight Gala, McMichael Art Gallery, 2017.
Organizing Committee Member, Moonlight Gala, the 50^th Anniversary of the McMichael Art Gallery, 2016.

Associations professionnelles

Advocate’s Society
American Bar Association, Section of Taxation
American Bar Association, Senior Lawyers Division
Association for Corporate Growth
Ontario Bar Association, Member at Large, Section Executive, Criminal Justice Section, 2013 – 2014
Ontario Bar Association, Member, Pensions Advocacy and Government Relations Committee, 2013 – 2014
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 Ontario
The Law Society of Ontario – Taxation Standards of Certification Validation Working Group, 2018
Toronto Lawyers Association

Formation et admission au barreau

Ontario Bar, 1989

LL.B., Dalhousie University, 1987
M.A., Dalhousie University, 1983
B.A. (Specialized Honours), York University, 1981