David Robertson

David is one of Canada’s leading tax litigators. David is also one of Canada’s leading sales & indirect tax specialists. He is a member of the Canadian Institute of Chartered Accountants’ 25-member GST/HST Leaders’ forum, and is a co-instructor of the Institute’s Annual National GST/HST Tax Course.

David has been selected by his peers to appear in The Canadian Legal Expert Directory, validation that he is a leading lawyer in his practice area, according to the Lexpert's annual peer survey.

Experience

Formerly counsel with the Canadian Department of Justice Tax Law Services, David’s experience includes resolving all forms of tax disputes – through rulings, objections, appeals, or settlement – including international transfer pricing, general anti-avoidance rule (GAAR) assessments (federal & provincial), residency & permanent establishment issues, partnership deferral arrangements, valuation, thin-capitalization, treaty & statutory interpretation, complex corporate reorganizations, directors’ liability, debt forgiveness, employee & shareholder benefits, GST/HST, PST, international transportation, native tax exemptions, insurance premium taxes, as well as tax collection, taxpayer relief, and third-party liability assessments.

Credentials

• Member, Canadian Bar Association
• Barrister & Solicitor (Alberta 2011, Ontario 1999, British Columbia 1995)
• Bachelor of Laws (University of British Columbia 1994)
• Bachelor of Journalism & Economics (Carleton University 1990)

Professional Accomplishments

He is a member of the Canadian Bar Association’s/Tax Court of Canada’s Bench & Bar Committee, and was a contributing editor to GAAR Interpreted: The General Anti-Avoidance Rule.

Canadian tax counsel and advisor to a number of Fortune 500 companies, including oil and gas, energy producers, international & national retailers (traditional and internet), telecom service providers, leading technology manufacturers, programmers, & service providers, financial and insurance service providers (including Lloyds’), real property & construction enterprises.

Cases & Publications

Reported Cases

• Maritime-Ontario Freight Lines Ltd. v. The Queen, [2009] G.S.T.C. 130 (TCC)
• Y.S.I.’s Yacht Sales International Ltd. v. The Queen, 2007 TCC 306
• H & R Block Canada Inc. v. The Queen, 2006 TCC 102
• Spie Construction Inv. v. Minister of Finance (Ontario), 2055 G.T.C. 1460 (Ont. CA)
• Specialty Manufacturing v. The Queen, [1999] C.T.C. 82 (FCA)
• Vanex Truck Service Ltd. v. The Queen, [1999] G.S.T.C. 101
• Fedderly Transportation Ltd. V. The Queen, [1998] G.S.T.C. 77

Select Publications

• Implementing a National Value-Added Tax: Lessons Learned from Canada (Tax Executives’ Institutes’ Mid-Year Conference: 2009)
• Sales Tax Harmonization: The Facts & Nothing But The Facts (Canadian institute of Chartered Accountants’ Canadian Commodity Tax Symposium, 2005)
• Effective Global Contracting: Canadian Tax Considerations in respect of Cross-border Transactions (Canadian institute of Chartered Accountants’ Canadian Commodity Tax Symposium, 2003)
• E-Commerce: VAT Issues in Cross-Border Transactions (Tax Executives’ Institute: Doing Business in a Digital Economy, 2001)
• Provincial Residency & Jurisdictional Matters, 97 BCC 3B 1997

Community

• Member, The Advocates’ Society