James represents private companies and high-net-worth individuals in all aspects of tax litigation. He has appeared at the Tax Court of Canada and the Federal Courts.
Some recent highlights in James’ tax litigation practice include the following:
- Successfully resolved a multi-million-dollar tax dispute for a privately owned and managed international company. James used a litigation strategy that led to a 94 per cent reduction of the disputed amount and yielded a significant litigation ROI.
- Met or surpassed the target outcome zone in all matters settled in 2022.
- Resolved a tax dispute about non-compliance with foreign reporting requirements, leading to a reduction of over $3M in penalties.
- Convinced the CRA to completely abandon its stance on the main intent of a substantial capital investment, saving the taxpayer more than $2M and several years of potential litigation.
James started his career at Counter Tax Litigators as a summer student in 2016. Since starting at Counter, James has earned his tax and litigation expertise. Leading tax publications publish his tax dispute insights, and he has helped some of Canada’s top private companies win their tax disputes.
Outside of work, James enjoys spending time with his wife and child. He is also an avid sports fan.
Bar Admission
- Ontario, 2018
Languages
- English
Education
- Chartered Professional Accountants Canada - In-Depth Tax Program
- Juris Doctor, Western University (2014-2017)
- Bachelor of Commerce, Ted Rogers School of Management, Ryerson University (2010-2014)
- McIlquham v. His Majesty the King, 2023-840(IT)G
- Robinson v. Canada (National Revenue), 2023 FC 248
- Turcke v. His Majesty the King, 2023-841(IT)G
- Gebrail v. His Majesty the King, 2020-1551(GST(G), 2023-924(IT)G
- 2375765 Ontario Inc. v. His Majesty the King, 2022-710(GST)G
- Premier Fasteners Inc. v. His Majesty the King, 2022-1281(IT)G
- Sina Architectural Design Ltd v. His Majesty the King, 2021-1992(GST)G
- Diversicare Canada Management Services Co., Inc. v. His Majesty the King, 2021-3158(GST)G
- Bamiyan Silver Limited v. Her Majesty the Queen, 2021-2476(IT)G
- A-One Cakes & Pastries Inc. v. Her Majesty the Queen, 2021-1904(IT)G
- Liu v. Her Majesty the Queen, 2021-2524(IT)G
- Soong v. Her Majesty the Queen, 2021-2654(IT)G, 2021-2521(IT)G, 2021-2520(IT)G
- 1532690 Ontario Ltd. v. Her Majesty the Queen, 2019-846(IT)G, 2019-1284(GST)G
- Dendres Corp. v. Her Majesty the Queen, 2019-232(IT)G
- 2070403 Ontario Inc. v. Her Majesty the Queen, 2019-148(IT)G
- Streetsville Retirement Partnership v. Her Majesty the Queen, 2019-3140(GST)G
- Van Bastelaar v. Her Majesty the Queen, 2018-2632(IT)G, 2018-2633(IT)G, 2018-2630(IT)G
- Seregin v. Her Majesty the Queen, 2018-393(IT)G, 2018-244(IT)G, 2018-972(IT)G
- Campbellford Wholesale Company Limited v. Her Majesty the Queen, 2018-4364(GST)G
- Ghooparaloo v. Her Majesty the Queen, 2018-2079(IT)G
- Fusioncorp v. Her Majesty the Queen, 2018-3517(IT)G
- Koolatron Corporation v. Her Majesty the Queen, 2017-128(IT)G
- Piller Investments Ltd. v. Her Majesty the Queen, 2016-4884(IT)G
- 1721859 Ontario Inc. v. Her Majesty the Queen, 2016-587(IT)G
- Tiraspolskiy v. Her Majesty the Queen, 2015-4545(IT)G
- Holmes v. Her Majesty the Queen, 2015-3659(IT)G
- Swanick v. Her Majesty the Queen, 2015-3660(IT)G
- Canadian Tax Foundation
- Ontario Bar Association, Tax Group
Insights
Key Takeaways Economic substance framed: The FCA upheld a constrained structure because it was positioned around real economic gains, not technical form. Whole-plan control: GAAR outcomes often...
Key Points in Glencore The case involves an appeal against a reassessment under the Income Tax Act, where the Minister of National Revenue assessed as income certain fees Falconbridge received due...
Resolving Tax Disputes (3rd edition) studies tax disputes, conflict levels, and basic strategies. It helps accountants to limit early-stage mistakes and reduce liability.One of the chapters in RTD3...
Resolving Tax Disputes (3rd edition) studies tax disputes, conflict levels, and basic strategies. It helps accountants to limit early-stage mistakes and reduce liability.One of the chapters in RTD3...
Resolving Tax Disputes (3rd edition) studies tax disputes, conflict levels, and basic strategies. It helps accountants to limit early-stage mistakes and reduce liability.One of the chapters in RTD3...
The Supreme Court of Canada, in Canada (Attorney General) v. Collins Family Trust,1 further clarifies when courts can grant equitable remedies of rectification or rescission.





