Selected Curriculum Vitae

Postions

  • Professor of Law, University of Ottawa (1981 - present)

  • Commissioner of Ontario Securities Commission, 2010-2014; 1994-97

  • Executive Director of Tax Research Center, University of Ottawa

  • Visiting Scholar, International Tax, Harvard Law School, 1997-2002

  • Executive Director, National Committee on Accreditation, Federation of Law Societies of Canada, 1983-2009

  • Adjudicator on Boards of Inquiry – Ontario Human Rights
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  • Tax Policy and Legislation, Department of Finance (Ottawa), 1979-80

HONOURS & RECOGNITIONS

  • Order of Canada, 2004
  • Queen's Diamond Jubilee Medal, 2013
  • Governor General's Canada 125th Award
  • Queen's Counsel (Canada) 1989
  • Fellow of the Royal Society of Canada
  • Law Society Medal (LSM), Law Society of Upper Canada, 2012
  • Doctor of Laws, Law Society of Upper Canada (2005)
  • Best Lawyers in Canada® (Appellate Law, Tax Law, Trusts and Estates)
  • Canadian Legal Lexpert Directory (Estate & Personal Tax, Litigation - Corporate Tax)
  • CGA Canada John Leslie Award (2006) and CGA Ontario Ivy Thomas Award for public and community service (2005)
  • Indo-Canadian Chamber of Commerce, Professional Man of the Year, 2002

EDUCATION / BAR ADMISSION

  • DCL, Cambridge University, UK, 1986
  • LLM, Harvard Law School, 1975
  • LLB, University of Alberta, 1974 
  • MBA, University of Alberta, 1969B.Com., University of Manchester, UK, 1963
  • Called Ontario Bar, 1983
  • Called Alberta Bar 1981
  • Called Nova Scotia Bar 1977

PROFESSIONAL INVOLVEMENT

  • Appointed Queen's Counsel, 1989
  • Treasurer (President), Law Society of Upper Canada; 2001-03
  • Bencher, Law Society of Upper Canada, 1991-present
  • President, Certified General Accountants Association (Ontario), 1995-96
  • Director, Public Accountants Council of Ontario, 2005-08
  • Member, Minister of National Revenue's Appeals Advisory Committee, 1997-99

Editorial Roles

  • Editor-in-Chief, Ontario Law Reports, LexisNexis Canada, 2005-2011
  • Editor, Ontario Law Reports, LexisNexis Canada, 2000 - present
  • Managing Editor, Canada's Tax Treaties, LexisNexis Canada, 1996-present
  • Managing Editor, Canadian Corporate Law Reports, LexisNexis Canada, 1987-91
  • Managing Editor, Canadian Current Tax, LexisNexis Canada, 1983-present
  • Monthly Contributor of Legal, Finance and Tax Columns to Legal Post (National Post), Lawyers Weekly (LexisNexis), Bottom Line (LexisNexis), Canadian Current Tax (LexisNexis).

Books

  • Essentials of Income Tax Law, Irwin Law, 2012
  • Halsbury's Laws of Canada (Personal Taxation), LexisNexis Canada, 2012
  • Halsbury’s Laws of Canada (International Tax), LexisNexis Canada, 2010
  • Fundamentals of Income Tax Law, Carswell, 2009
  • Halsbury's Laws of Canada (Corporate Taxation), LexisNexis Canada, 2008
  • Canada–India Tax Treaty: Commentary and Analysis, LexisNexis Canada, 2007
  • Canada–UK Tax Treaty: Commentary and Analysis, LexisNexis Canada, 2005
  • Canada–U.S. Tax Treaty: Commentary, LexisNexis Canada, 2004 and 2006
  • The Fundamentals of Canadian Income Tax, Carswell: 9th Edition, 2006
  • Canadian Taxation, Richard De Boo Limited: 1st Edition, 1981
  • The Taxation of Capital Gains, Butterworths, 1983
  • Tax Avoidance: The General Anti Avoidance Rule, Carswell, 1989
  • Canadian International Taxation (Looseleaf), Carswell, 1995
  • Canada 's Tax Treaties, Butterworths.

Supreme Court of Canada Citations, Texts & Articles (Selected) 

  • Agence du Revenu Quebec v. Services Environnementaux AES Inc., [2013] SCC 65 – Use of rectification in interpretation of contracts to correct discrepancies between the common intentions of the parties and the intentions declared where applications did not affect the rights of third parties.

  • Daishowa-Marubeni International Ltd. v. The Queen, 2013 SCC 29 – Assumption of vendor’s obligations may constitute part of sale price and proceeds of disposition, but not in case of reforestation obligations

  • Fundy Settlement v. Canada 2012 SCC 14, April 12, 2012 – Residence of a trust determined by location of its central management and control.

  • Copthorne Holdings Ltd. v. Canada, 2011 (SCC)

  • Lipson v. Canada, 2009 SCC 1
  • Schwartz v. Canada, 1996 CanLII 217 (SCC)
  • Neuman v. M.N.R., 1998 CanLII 826 (SCC)
  • 65302 British Columbia Ltd. v. Canada, 1999 CanLII 639 (SCC)
  • Tennant v. M.N.R., 1996 CanLII 218 (SCC)
  • Tsiaprailis v. Canada, 2005 SCC 8 (CanLII)
  • R. v. Jarvis, 2002 SCC 73 (CanLII)
  • Stewart v. Canada, 2002 SCC 46 (CanLII)
  • Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 SCC 20 (CanLII)
  • Symes v. Canada, 1993 CanLII 55 (SCC)
  • Friesen v. Canada, 1995 CanLII 62 (SCC)
  • Hickman Motors Ltd. v. Canada, 1997 CanLII 357 (SCC)
  • Ludco Enterprises Ltd. v. Canada, 2001 SCC 62 (CanLII)
  • Cunningham v. Wheeler; Cooper v. Miller; Shanks v. McNee, 1994 CanLII 120 (SCC)
  • Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 SCC 46 (CanLII)
  • Canderel Ltd. v. Canada, 1998 CanLII 846 (SCC)
  • Stubart Investments Ltd. v. The Queen, 1984 CanLII 20 (SCC)