Monica Carinci

Associate Admitted to the Ontario Bar: 2019

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  • Bio
  • Awards & Recognition
  • Professional Involvement
  • Representative Matters
  • Selected Speaking Engagements
  • Selected Publications
  • Insights
  • Education

Monica’s approach to tax research is both thorough and practical. She takes pride in finding creative resolutions to taxpayer disputes, often without the need for formal litigation.

Monica is a member of the firm’s Tax Group. Her practice is focused on tax litigation and dispute resolution with the Canada Revenue Agency and the Department of Justice. She advises clients on disputes relating to income tax, GST/HST and other provincial taxes.

Monica summered and articled at the firm. After completing her articles, Monica clerked for Justice Henry S. Brown of the Federal Court of Canada.

Click here to learn more about Monica.

Awards & Recognition

  • Best Advocate, Donald G.H. Bowman National Tax Moot, 2018
  • Bereskin & Parr LLP Prize in Industrial and Intellectual Property, 2017
  • Gowling WLG (Canada) LLP Prize in Securities Regulation, 2017

Professional Involvement

Memberships:

  • Canadian Tax Foundation's Young Practitioners' Steering Committee, 2023-2024 
  • International Bar Association Taxes Committee National Reporters, 2023-2024 
  • Canadian Bar Association
  • Ontario Bar Association

Representative Matters

Successfully represented L.F. Management and Investment in the Tax Court of Canada in Husky Energy Inc. v. The King, 2023 TCC 167, which considered beneficial ownership and the general anti-avoidance rule in the context of Canada’s tax treaties with Luxembourg and Barbados. 

Successfully represented Mediclean in the Tax Court of Canada relating to GST/HST reassessments pursuant to the Excise Tax Act.

Successfully represented the Milgram Foundation at the Federal Court of Canada in a motion to strike a judicial review application relating to the voluntary disclosure program. 

Selected Speaking Engagements

"All About Audits," Wolters Kluwer Webinar, September 8, 2022.

Selected Publications

Co-Author, " The Play Is Under Review: Maple Leafs Captain John Tavares Appealing CRA Reassessment," Aird & Berlis LLP The Spotlight, February 12, 2024.

"The Taxation of Ransom Payments In Canada and the United States," co-author with Jack Bernstein, Paige Backman, Andrew Jacobson and Brett Cotler, Tax Notes International, April 11, 2022.

"Canada v. Alta Energy: Canada’s Supreme Court Says Treaty Shopping Is Not Abuse," Tax Profile, Wolters Kluwer, February 2022.

“Federal Court of Appeal Revisits Unnamed Persons Requirement Targeting Construction Agency,” Tax Profile, Wolters Kluwer, June 2021. 

“International Tax Measures in Canada’s Budget 2021,” co-author with Jack Bernstein, Tax Notes International, Volume 102, June 7, 2021. 

"The Buck Stops with the Bank: Toronto-Dominion Bank v. Canada,” Banking & Finance Law Review/Revue de droit bancaire et de finance, Volume 36, May 2021. 

"Tax Court of Canada Rules It Has Jurisdiction over Downward Transfer Pricing Adjustments," Tax Profile, Wolters Kluwer, April 2021.

“Clarity in Appeal Procedures: The BIA Prevails – or Does It?,” co-author with Steven Graff, Miranda Spence and Kyle B. Plunkett, Aird & Berlis LLP Financial Services Flash, July 23, 2019 and Banking & Finance Law Review/Revue de droit bancaire et de finance, Volume 34 no. 3, July 2019.

Education

  • JD, University of Windsor, 2018

  • BA (Honours with High Distinction), Victoria College at the University of Toronto, 2015