|Tax Dispute Resolution
Gavin Laird worked for the Department of Justice, primarily as a tax litigator, from 2003-2009. He has appeared in the Tax Court of Canada many times both as counsel for the Crown and as counsel for taxpayers since leaving the Crown. For a list of cases in which Gavin was counsel at the Tax Court of Canada, please click on the decisions page.
Parliament has given the Canada Revenue Agency (“CRA”) very broad powers of compulsion to administer and enforce the Income Tax Act because otherwise people would not pay their taxes. However, all legitimate powers have limits and sometimes the CRA does things which are not permissible. A significant portion of Gavin Laird’s practice is to assist taxpayers and their representatives with issues of procedural fairness in Federal Court. It can sometimes be important to address issues of procedural fairness in a timely fashion given the Federal Court of Appeal’s decision in Main Rehabilitation Co v. Canada (2004 FCA 403).
Laird & Company assists taxpayers with structuring payment arrangements with government tax collectors and with challenging unreasonable collection action.
Laird & Company assists taxpayers with making both named and ‘no name’ voluntary disclosures.
Rectification of tax-related mistakes is a new twist on an old equitable remedy. The leading case is in this area is the Ontario Court of Appeal decision in Juliar v. Canada (A.G.) (2000 ON C.A.). Rectification is not a magic cure-all but it can be very useful for ensuring that the true intent of parties to a transaction is reflected in the tax treatment they receive. Gavin Laird was the BC coordinator for the Department of Justice’s Rectification Committee for several years and has obtained rectification orders for taxpayers since leaving the Department of Justice.
Gavin Laird has taught accounting students advanced tax (“Tax2”) annually for the Sauder School of Business since 2008. He has also completed the CICA In-Depth Tax Course.
Laird & Company is willing to assist clients with general litigation in limited circumstances.
Laird & Company is willing to take pro bono cases through Access Pro Bono.