Elena Balkos
Sociétaire
Toronto
416.595.2965
ebalkos@millerthomson.com
Biographie
( Disponible en anglais seulement )Elena Balkos practices in the areas of commodity tax, property tax, and customs.
Ms. Balkos’ practice includes planning and advising in the areas of goods and services tax/harmonized sales tax (GST/HST), retail sales tax, land transfer tax, and employer health tax. She also has experience filing Notices of Objection and resolving disputes in these areas and making voluntary disclosures to the Canada Revenue Agency and the Ministry of Finance.
She is also involved in all areas of law relating to real property assessments and municipal taxation. She regularly reviews and appeals property assessments to the Assessment Review Board and negotiates with municipal and agency representatives. She has expertise in dealing with the assessments of hotels, office buildings, industrial and other special use properties, warehouses, distribution centres, shopping centres, apartment buildings and development lands. She advises non-profit and charitable organizations on matters of exemption from taxation as well as federal and provincial agencies obligated to payment-in-lieu-of tax on their land holdings. In addition, Ms. Balkos files vacant unit rebate applications and other property tax rebate applications with municipalities and provides advice on the changes and implications of legislative changes and property tax policy reform.
Prior to joining Miller Thomson LLP, Ms. Balkos co-invented and obtained a patent for a kitchen tool that was recently featured on the Dragons' Den.
She received her Bachelor of Science majoring in Biology from the University of Toronto and completed a semester of her legal studies at the City University of Hong Kong. During her spare time, Ms. Balkos enjoys golf, tennis and travelling. She is also an avid photographer and was honoured to be a part of 2012 Scotiabank CONTACT Photography Festival exhibiting four photographs as part of a group exhibit.
Formation
- In-Depth GST/HST course, Canadian Institute of Chartered Accountants, June 2011
- J.D., Osgoode Hall Law School, York University, 2006
- B.Sc. (with high distinction), University of Toronto, 2003
Associations
- Past Ontario Chapter Executive, Canadian Property Tax Association
- Member, Law Society of Upper Canada
- Member, Canadian Tax Foundation
- Member, Hellenic Canadian Lawyers’ Association
Présentations
- Presenter, Realty Tax Update, Building Your Toolkit and Improving Your Practice Seminar, Ontario Bar Association (March 2013)
- Presenter, Correcting Palpable Errors in the Assessment Roll: A Review and Case Law Update of s. 40.1 of the Assessment Act, Ontario Chapter of the Canadian Property Tax Association Seminar (May 2012)
Publications
- Analyse du budget fédéral 2013, 2013
- Domtar Pulp and Paper Mills - Obsolescence! Obsolescence! Read All About It, Canadian Property Tax Association Communication Update, January/February 2013, 2013
- Property Tax Relief Available to Registered Charities, Bulletin organismes de bienfaisance et à but non lucratif, Janvier 2013
- MT Federal Budget Review, GST/HST and Excise Tax Measures, 2012
- Property Tax Relief Available to Registered Charities, Bulletin organismes de bienfaisance et à but non lucratif, Janvier 2012
- Drewlo Holdings Inc.: ARB Dismisses City's Section 40.1 motion, Canadian Property Tax Association Communication Update, 2012
- Exemption Beware – Tenant-occupied Seminaries of Learning, Canadian Property Tax Association Communication Update, 2011
- The Bank Towers Trilogy: Is it Finally Over?, FOCUS Municipal Assessment and Taxation, 2011
- Adapting to the HST in B.C., Ontario: New tax, which will be beneficial for employers, has implications for employee expenses, Canadian Compensation & Benefits Reporter, 2010
- New Exemptions from Land Transfer Tax for Charities in Ontario and Manitoba, Bulletin organismes de bienfaisance et à but non lucratif, April 2010
- Case Summary: 1392290 Ontario Ltd. and Riocan Holdings Ltd. v. Ajax (Town), Retroactive vs. Retrospective Legislation, Canadian Property Tax Association Communication Update, 2010
- Transfer Pricing Update: GlaxoSmithKline v. The Queen, Business Law in Canada: Recent Developments, Winter 2009
- Ontario Sales Tax Harmonization, Bulletin organismes de bienfaisance et à but non lucratif, June 2009
- Ontario Sales Tax Harmonization is Coming, Business Law in Canada: Recent Developments, Spring/Summer 2009
- GST/HST Checklist for Charities, Bulletin organismes de bienfaisance et à but non lucratif, February 2009
- GST Update, Business Law in Canada: Recent Developments, Summer 2008
- Combating Fraudulent Charitable Receipts, Bulletin organismes de bienfaisance et à but non lucratif, June 2008
- British Columbia 2008 Budget, Bulletin organismes de bienfaisance et à but non lucratif, May 2008
Principaux domaines de pratiques
Spécialités
- Impôt foncier et évaluation municipale
- TPS, TVH et taxe de vente au détail
- Antidumping
Admission au Barreau
- Ontario Bar, 2007
