Cases
Representative Work: Acting as lead counsel for corporate
individual taxpayers before the Tax Court of Canada.
Advising taxpayers undergoing large
complex audits.
Representing corporate taxpayers in respect of sales tax
other commodity tax disputes.
Pursuing judicial reviews in connection with the actions of taxing authorities.
Obtaining rectification
related equitable remedies in relation to transactions with unintended tax consequences.
Assisting clients with voluntary disclosures under the Canada Revenue Agency's Voluntary Disclosure Program.
Lead counsel to a number of well servicing contractors in a long-st
ing industry-wide dispute involving the applicability of provincial sales tax: Burlington Resources Ltd. v. British Columbia, 2013 BCSC 292
2015 BCCA 19.
Appellate counsel to taxpayers in connection with the common law treatment of gifts: Neville v. National Foundation for Christian Leadership, 2014 BCCA 38.
Lead trial counsel in a successful multi-week trial to a number of well servicing contractors in a long-st
ing industry-wide dispute involving the applicability of provincial sales tax: R v. Husky Oil Operations Limited, 2014 SKQB 116.
Appellate counsel to a major power company in its successful appeal relating to a taxpayer's right to allocate sale proceeds between asset classes on the sale of a business: Transalta Corporation v. Canada, 2012 FCA 20.
Appellate counsel to an estate in connection with a successful appeal from reassessment by the CRA which disallowed charitable tax credits in respect of donation of two promissory notes to a charitable foundation
related GAAR claims: Canada v. Remai, 2009 FCA 340.
Appellate counsel to an individual charged under the tax evasion provisions of the Income Tax Act (Canada): R v. Breakell, 2009 ABCA 350.
Appellate counsel in connection with a precedent setting case regarding the ability to seek relief for unfair treatment by the CRA under section 160 of the Income Tax Act (Canada): Canada v. Addison & Leyen Ltd., 2007 SCC 33.
Trial
appellate counsel to a number of petroleum producers in Alberta
in Inuvik in the successful interpretation of a production licensed issued under the Canada Petroleum Resources Act
the assessment of royalty taxes payable to the Crown under it: AltaGas Marketing Inc. et al v. Her Majesty the Queen, 2007 FC 1234.
Trial counsel in a lengthy trial to a major Canadian resource company in the successful defence to a multi-million dollar contractual claim involving a SAGD prospect: IFP Technologies (Canada) v. Encana Midstream
Marketing, 2014 ABQB 470.
Trial counsel to a North American pipeline company in successfully defending a challenge to title to its pipeline: Joarcam LLC v. Plains Midstream Canada, 2012 ABQB.
Appellate counsel to a major natural gas pipeline company in successfully defeating a challenge to the integration of regulated gas transmission services in Alberta: ATCO Gas
Pipelines Ltd. v. Alberta (Energy
Utilities Board), 2012 ABCA 16.
Appellate counsel to a major gas
electric utility in its appeal from the Alberta Energy
Utilities Board Order purporting to require it to hold the proceeds of an asset in a deferral account. The successful appeal confirms that the Regulator has no jurisdiction over utility assets not required to provide utility service
that the utility is entitled to the sale proceeds without any conditions: ATCO Gas
Pipelines Ltd. v. Alberta (Energy
Utilities Board), 2009 ABCA 171, [2009] SCCA No. 309.
Appellate counsel to a major utility in its successful appeals of three related decisions regarding the ability of its Regulator to assert jurisdiction over its carbon gas storage facilities
related production properties, which assets no longer serve any purpose for utility service. Significantly, the Court ruled that revenue generation is not a valid utility service: ATCO Gas
Pipelines LTD. v. Alberta (Energy
Utilities Board), 2008 ABCA 200, [2008] SCCA No. 347.
Appellate counsel to a major utility in connection with the Supreme Court of Canada's l
mark decision affirming its property rights: ATCO Gas
Pipelines Ltd. v. Alberta Energy
Utilities Board, 2006 SCC 4.
