Peter has dedicated himself to representing Canada’s leading private companies and high-net-worth individuals in tax disputes since 2006.
Throughout this time, he has assisted businesses and individuals in retaining the economic value they create by countering the CRA’s attempts to extract tax revenue. Many recognize him as a leading figure in Canadian tax controversy and litigation.
Peter’s recent work includes:
- acting for a corporate group facing a $27 million tax dispute related to whether some subsidiaries were Canadian resident corporations. This matter includes 12 Tax Court appeals and a Federal Court application.
- resolving four tax appeals related to non-compliance for overseas asset reporting. Peter worked to set a target outcome for each taxpayer based on a realistic application of the law to the facts and exceeded the expected outcome in all four cases. Peter's work saved the clients over $4.2 million.
- successfully negotiating a settlement for five Tax Court appeals related to a private company and its shareholders. Peter's work reduced the group’s tax assessments by 91 per cent.
- successfully persuading the CRA to abandon its position related to taxation of overseas income and saving a client $2.3 million.
Peter Aprile is a very hands on and practical tax lawyer who is very focused and diligent. He is a pleasure to work with.
— Susan Farina, Tax Partner, PriceWaterhouseCoopers
Peter is smart, personable, timely and efficient, which are four qualities that don’t always go together! I give Counter my highest recommendation.
- David Daniels, Principal, Daniels Capital Group
Peter Aprile is a very smart, practical tax litigation lawyer. He has successfully assisted my clients. I have no hesitation in recommending Counter Tax Lawyers.
— Mihkel Holmberg, President, Holmberg Watson Professional Group
Additionally, Peter leads Counter’s ‘1% for Good’ impact initiative. This pro bono initiative engages in projects aimed at transforming the Canadian tax dispute system, focusing on increasing accountability within the CRA and the DoJ.
Peter started his career alongside Richard Fitzsimmons, one of Canada’s top tax litigators. After Richard’s passing, Peter evolved his strategy and approach to tax disputes, culminating in the founding of Counter Tax Litigators.
Outside his professional responsibilities, Peter enjoys time with his wife and two children. A dedicated reader, Peter spends most of this time quietly reading and thinking to understand more.
Areas of Expertise
Services
- Tax Controversy & Litigation
- Corporate Tax Residency
Language(s)
- English
Bar Admission
- Ontario, 2006
Education
- Bachelor of Arts in Philosophy, University of Toronto
- Bachelor of Laws, Queens University
- Advocates’ Society Skills Certificate Program
- Canadian Institute of Chartered Accountants (CICA) In-Depth Tax Course
- Harvard Business School Online Certificate in Negotiation Mastery
- 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
- Kinglon Investments Inc. v. Canada, 2015 FCA 134
- Kinglon Investments Inc. v. Her Majesty the Queen, 2014 TCC 131
- 1578648 Ontario Inc., Court File Nos.: CV-10-412-073 & CV-10-412-076
- Halminen v. Her Majesty the Queen, Court File No. 2011-3796(IT)G
- Persaud v. Her Majesty the Queen, Court File Nos.: 2011-3154(IT)G, 2011-3155(IT)G,2011-3157(GST)I & 2011-3165(GST)I
- Sherry v. Minister of National Revenue, 2011 FC 1208
- 1770200 Ontario Inc. o/a Baker Real Estate v. Her Majesty the Queen, 2011 TCC 65
- Thomas v. Her Majesty the Queen, Court File No. 2010-292(IT)G
- Male v. Her Majesty the Queen, Court File Nos.: 2009-88(IT)G, 2008-1211(IT)G & 2009-815(GST)G
- Thurairajah v. Her Majesty the Queen, Court File No: 2009-3583(IT)G
- Kaegi v. Her Majesty the Queen, 2008 TCC 566
- Castle v. Her Majesty the Queen, 2008 D.T.C. 2821
- Teelucksingh v. Her Majesty the Queen, 2007 D.T.C. 511
- 2Source Manufacturing Inc. v. The Minister of National Revenue, 2007 FC
- Sandia Mountain Holdings Inc. v. Her Majesty the Queen, 2006 D.T.C. 3154
- Crystal Beach Park Ltd. V. Her Majesty the Queen, 2006 D.T.C. 2845
* Please note that this list does not include some of the matters that we have successfully resolved at the audit stage, objection stage or prior to the hearing of the tax appeal and some of the tax cases that the Tax Court has not released written reasons for judgment.
- Tax Court Bench and Bar Committee
- Advocates’ Society
- Advocates’ Society YASC Executive Member
- Canadian Bar Association
- Canadian Tax Foundation
- Canadian Tax Foundation YP Group Executive Steering Committee Member
- Ministry of Artistic Affairs
- Ontario Bar Association Tax Group
- Ontario Bar Association Tax Group Executive Member
- Toronto School of Art, Former Board Member & Officer
In Canadian Law Magazine’s 2023 Litigator of the Year category, Peter was recognized as an Excellence Awardee, highlighting his outstanding achievements as a litigator. Judges evaluated the nominees for this prestigious award based on the quantity, quality, importance, and innovativeness of litigation work conducted in 2022.
The Precedent Setter Award recognizes lawyers who are remaking the profession for the better. Peter’s efforts in building Counter into a leading tax-dispute litigation law firm and Counter’s innovation were central to the judges’ decision.
Martindale-Hubbell Peer Review Ratings are the gold standard in lawyer ratings. Peter earned the “AV Preeminent” designation from other top lawyers confirming that Peter is a leading tax litigation lawyer that exemplifies “the highest level of professional excellence”.
ALM Legal Leaders recognized Peter as one of the top rated lawyers in its tax and litigation categories.
Peter was honoured to receive a Fastcase 50 award. The Fastcase 50 is an international award that recognizes lawyers, legal technologists, and judges who inspire others in the legal industry through their intelligence, creativity, and leadership.
Martindale-Hubbell conducts ongoing research and surveys including past client interviews. As a result of its research, Martindale-Hubbell awarded Peter its Highest Overall Client Raking.
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Insights
November 25, 2025 - Key Takeaways Loss consolidation transactions attract CRA scrutiny even when they align with Parliament’s design. The mechanical structure rarely drives the dispute – the interpretive record does.
November 24, 2025 - Key Takeaways Penn Ventilator v. HMQ shows how disputes evolve when a transaction supports two viable case theories: one tied to the structure, the other to the business’s economic behaviour. ...
November 24, 2025 - Key Takeaways Inconsistent cross-border descriptions created tension between the structure’s design and its economic reality. Risk and benefit flowed to different entities across jurisdictions,...
November 03, 2025 - Key Points CRA can now compel sworn questioning. The Income Tax Act authorizes auditors to require oral testimony under oath during audits, bringing executives directly into the record. Early...
October 29, 2025 - Key Takeaways CRA challenges often evolve from mechanical to interpretive tests. The decisive factor is not a structure’s mechanics but whether its interpretive elements hold up under scrutiny. ...
September 22, 2025 - Key Takeaways The Tax Court confirmed that foreign tax interest is not deductible — BMO lost on the law. The result was predictable, but BMO's strategy maximized potential upside while containing...





