( Disponible en anglais seulement )
Jane Loyer is an associate in Miller Thomson’s Tax Group building a broad tax practice that focuses on sales tax, customs and international trade, and tax litigation. Jane’s sales tax practice focuses on assisting clients on various GST/HST matters. Jane also assists clients in their disputes with the Canada Revenue Agency and in their tax litigation matters.
Jane returns to the Toronto office after being called to the Ontario Bar in 2017 and having worked at Miller Thomson as a summer student and articling student.
Prior to joining the firm, Jane obtained an Honours Bachelor of Arts from the University of Western Ontario in International Relations with a Minor in French, graduating with distinction. Jane also obtained her Master of Laws (LLM) in International Law with International Relations from Kent Law School and the Brussels School of International Studies, graduating with distinction.
At the Schulich School of Law, Jane received the Robert T. Donald Memorial Prize for achieving the highest standing in her Corporate Transactions class and the William Johnston Grant Q.C. Memorial Award as the graduating law student who demonstrated a contribution to both academic and extra curricular life at the Schulich School of Law. Jane also served as a Co-Editor in Chief of the Dalhousie Journal of Legal Studies during her time at the Schulich School of Law and participated in several research projects for Pro Bono Students Canada.
- Co-Author with David W. Chodikoff and Birute Luksenaite, “Practical Insight – Transfer Pricing” (Thomson Reuters: January 2018)
- Author, “North Shore Power Group Inc. v. Her Majesty the Queen: to the “Credit” of the Appellant” (2018) 11:1 Taxes and Wealth Management
- Author, “Proposed Taxation of Cannabis in Canada” (2017) 10:4 Taxes and Wealth Management
- Author, “Aon Inc. v. The Queen: How Canadian Winters are Affecting Current or Capital Expenditures” (2017) 10:3 Taxes and Wealth Management
- Co-Author with David W. Chodikoff, “Canada,” in Transfer Pricing: A Global Guide From Practical Law, 2nd Edition (London,U.K.: Thomson Reuters (Professional) U.K. Limited, 2017)
- Author, “Life Choice Ltd. v. R.: The Importance of Testing in Scientific Research” (2017) 10:1 Taxes and Wealth Management
- Author, “Search Warrant for Taxpayer’s Personal Computer Upheld in Muller v. Minister of National Revenue” (2016) 9:4 Taxes and Wealth Management
- Author, “Convictions, Sentencing and Fines Related to Tax Evasion Reviewed in R v. Mahmoud” (2016) 9:4 Taxes and Wealth Management
- Co-Author with David W. Chodikoff, “Record Retention in the Electronic Age,” Canadian Tax Foundation, 2016
- Pro Bono Students Canada, Volunteer
- Law Society of Ontario
- Ontario Bar Association
- Canadian Bar Association
- International Bar Association
- Young Women in Law
- Canadian Tax Foundation
Formation et admission au barreau
- Ontario Bar, 2017
- In-Depth HST/GST Course, Chartered Professional Accountants, Canada, 2018
- J.D., Schulich School of Law at Dalhousie University, 2016
- L.L.M., University of Kent, Kent Law School / Brussels School of International Studies, 2012
- Honours B.A., International Relations with Minor in French, University of Western Ontario, 2011