Resolutions

At Siegal Tax Law we restrict our practice to doing one thing – resolving tax disputes - and doing it well.  We have extensive experience efficiently and pragmatically resolving disputes at all stages:

Litigation – Tax Court

We have a proven track record of success (over 50 wins) conducting trials in the Tax Court of Canada on a wide range of matters such as tax treaty interpretation, employee/contractor status, and interest expense deductibility.

Audit Assistance

We assist our clients in the handling of CRA audits.  We typically advise on audit query response strategies, assist in the drafting of client submissions, and prepare clients for CRA interviews.   When necessary we, as counsel, make direct submissions to CRA officials on audit matters. 

Litigation – Federal Court

We successfully handle judicial review applications in the Federal Court on matters challenging the Canada Revenue Agency's use of its discretionary powers.

Transfer Pricing Resolutions

We prepare submissions to, and represent clients before, the Canadian competent authority to reduce double taxation and obtain advance pricing agreements.  We have extensive experience assisting with transfer pricing audits, appeals and litigation.

Litigation – Appellate Courts

We have successfully represented our clients before the Federal Court of Appeal and the Ontario Court of Appeal.  We provide appellate litigation services for all matters regardless of whether we were counsel at the first instance.

Dispute Management

We take on the internal counsel function, as part of our In-House Advisory services, to assist with the management of external litigation for both tax and non-tax disputes.  Typical duties include quarterbacking internal document production, liaising with external employees, board briefings, selecting witnesses, managing litigation budgets, and reviewing the strategy of outside counsel.

Administrative Appeals

We have a track of record of success for resolving tax disputes at the administrative level without the need for litigation.  We have successfully resolved a wide variety of issues including SR&ED claims and transfer pricing disputes working with CRA officials both locally and at Headquarters in Ottawa.

Protection and Advisory

We believe that the best defence against tax disputes is a strong offence.  We provide a variety of services to our clients to protect them from future tax disputes.

Litigation Opinions

We provide legal opinions analyzing the chances of success in Court on various matters. Typically, litigation opinions are sought to supplement and support existing tax opinions.  In a litigation opinion we review and consider whether the available evidence will be sufficient to prove the necessary facts in Court and the strength of legal positions applying the provable facts. 

Film and Television Production Tax Credits

We advise on the availability of Federal and Provincial production tax credits and provide services to arrange for the preparation of all necessary documentation. We also provide on-going compliance services.

Rectification Orders

We obtain court orders from the Ontario Superior Court to retroactively correct errors in documents or transactions that were not consistent with the original intentions.  We are leaders on tax related rectification applications successfully representing the taxpayer in the leading case (Fairmont Hotels Inc.) at both the Ontario Superior Court and the Ontario Court of Appeal.

Transaction Modeling

We prepare financial models to demonstrate, quantify, and explain the impact of existing rules and/or proposed legislation on various transactions.

Contemporaneous Documentation Preparation and Review

We work with clients to prepare comprehensive contemporaneous supporting documentation for use during potential government audits.  We ensure that all necessary documents are properly prepared and are consistent with the business and/or tax reasons for the transactions. 

In-House Advisory Services

We provide on-demand legal services taking on the function of in-house counsel as needed.  We learn your business and provide support to your tax and legal teams as necessary.  In this role we can provide (either on a demand or subscription basis) advisory services including the review of business transactions from a tax dispute perspective, advising on tax reserves, reviewing internal practices such as privilege procedures, or reviewing/managing the work product of external counsel.

Transfer Pricing Document Preparation and Review

We work with external advisors and internal teams to prepare and review contemporaneous transfer pricing documentation.  We closely monitor Canadian case law, the views of the OECD (including the BEPS project) and government administrative positions.  We review whether documentation is material and complete as legislatively required and the appropriateness of transfer pricing methodologies and comparables. 

Legal Updates, Internal Training and Presentations

We provide bespoke presentations, training and written legal analysis to our clients, their employees, leadership boards, and foreign offices on a variety of relevant topics such as protecting legal privilege, OECD transfer pricing developments, case law updates, proposed legislation and issues involving employee/contractor status.