Tax
Our group
Our Tax Law Group is an integral part of Miller Thomson, responsible for providing cost-effective solutions and advice to clients on a wide array of tax topics. With a team of approximately 50 lawyers spanning all of our national offices, our Tax Law Group is one of the largest in the country, and is still growing. We are an entrepreneurial, multi-jurisdictional and multidisciplinary group, with an acute sensitivity to our clients’ complex business and taxation needs.
Our lawyers come from a diverse background of education and experience, bringing a breadth of knowledge and expertise that is unparalleled. We represent clients in various industry sectors, such as: manufacturing and processing, automotive, computer equipment and software, oil and gas, real estate, banking and finance, among others. We are also positioned at the forefront of rapidly growing technological areas, such as cleantech and greentech.
We are routinely engaged on cross-border and international transactions, which has enabled us to build a broad network of international contacts and relationships.
We are regularly present at major national and international tax conferences and seminars, and are active in speaking and writing on an assortment of tax issues.
Our Tax Law Group is comprised of 5 main specialty areas: (i) Corporate Tax; (ii) Private Client Services; (iii) International Trade, Customs and Commodity Tax; (iv) Tax Litigation and Dispute Resolution; and (v) Charities and Not-for-Profit.
Our expertise
Our Corporate Tax speciality area has specific expertise in the structuring and implementation of mergers and acquisitions (M&A) transactions and financings, reorganizations of public and private companies, investment funds, real estate investment trusts (REITs), income trusts and other entities, transfer pricing, international tax, cross-border taxation, executive compensation issues including stock option and benefit plans. We also regularly advise clients with respect to tax risks and tax filings.
Our Private Client Services practice, one of the largest in Canada, specializes in the day-to-day and long-term planning needs of many of Canada’s most successful individuals and private family enterprises. We provide our clients with a complete range of services with respect to estate planning, personal tax, succession planning, estate administration, incapacity and elder law, and trust and estate litigation.
International Trade, Customs and Commodity Tax
The International Trade, Customs and Commodity Tax practice, assists clients across all industries and client groups in cross-border trade, import-export issues, trade remedy law (AD / CV), commodity taxes (GST / HST and provincial retail sales taxes) and property tax matters.
Our group members possess decades of experience related to the provision of advice on complex transactions involving GST, HST and PST and have acted as counsel in numerous dispute resolution matters with the Canada Revenue Agency (CRA) or the applicable provincial Ministry. We provide a practical results-oriented approach to advance planning, resolving disputes, income tax litigation (before the Tax Court of Canada, Ontario Superior Court or the Federal Court of Canada) and assisting in voluntary disclosures. Our Group also possesses extensive experience in relation to international trade/import-export issues by regularly making representations to Canada’s trade regulation bodies, including the Canada Border Service Agency (CBSA), the Canadian International Trade Tribunal (CITT), Binational Panels established under Chapter 19 of NAFTA, and the Federal Court of Canada. We also advise our clients on customs compliance matters, including tariff classification, preferential access rules of origin, the calculation of value for duty (for example, the treatment of royalty payments, buying commissions, other fees paid by the importer or post-importation charges), as well as representing clients in customs seizures and AMPs (Administrative Monetary Penalties). In addition, our Property Tax and Municipal Assessment lawyers have expertise in all facets of law relating to real property and tax assessment, including real estate development, leasing, municipal law, and government relations.
Our Tax Litigation specialty area has particular expertise in the tax appeal process. This expertise includes representing clients in negotiations with CRA as well as various provincial taxing authorities at the audit and notice of objection stage and, where possible, resolving disputes in a cost effective manner at those levels. We also regularly represent clients before the Tax Court of Canada and the Federal Court of Appeal as well as the Provincial Superior Courts. We also routinely deal with CRA and provincial taxing authorities on Advance Income Tax Rulings and Technical Interpretations.
Miller Thomson has the most sophisticated charities and not-for-profit tax practice in Canada. We advise Canadian and international organizations on tax regulatory matters, including cross border funding. Our tax lawyers represent charities successfully in contentious CRA audits. We write charity tax books and articles and present at all major Canadian legal and sector conferences on charities and not-for-profit tax issues. Our tax lawyers are active in government relations on behalf of the charities and not-for-profit sector.