Aird & Berlis Wins Indirect Tax Firm of the Year – Canada at 2023 ITR Americas Tax Awards

Aird & Berlis is proud to have been recognized as Indirect Tax Firm of the Year – Canada at the 18th annual ITR (International Tax Review) Americas Tax Awards. The ITR Americas Tax Awards celebrate the most impressive tax, transfer pricing, tax disputes and indirect tax teams and practitioners across 15 jurisdictions throughout the Americas. This year’s awards ceremony took place on September 14, 2023 at the Metropolitan Club in New York.

The firm’s Indirect Tax Team is one of the most experienced in the country and advises clients in all areas of sales and commodity tax including GST/HST, provincial sales tax, environmental levies, land transfer tax and international customs duties. Our Tax Litigation Team had multiple notable successes this past year, including successfully representing CFI Funding Trust in the Tax Court appeal, CFI Funding Trust v. The Queen, 2022 TCC 60. The case addresses a primary GST/HST audit issue: prescribed documentation to support ITCs claimed under the Excise Tax Act. The decision, which is regarded as one of the most important GST/HST decisions of the Tax Court in recent years, establishes that contrary to the Canada Revenue Agency’s assessing position, “supporting documentation” for the purposes of claiming ITCs need not be issued nor signed by the supplier.

The team also successfully represented Dr. Kevin Davis in the Federal Court of Appeal, Canada v. Dr. Kevin L. Davis Dentistry Professional Corporation, 2023 FCA 76, upholding the Tax Court’s decision that Dr. Davis is entitled to claim input tax credits in respect of orthodontic appliances supplied to patients. Other notable cases include successful representation of Mediclean in the Tax Court of Canada in a case relating to GST/HST reassessments pursuant to the Excise Tax Act and representing several prominent real estate developers and financial institutions in all levels of provincial and federal courts.

The Indirect Tax/Tax Litigation Team at Aird & Berlis has a wealth of experience in advising clients in all industries and handling disputes relating to income tax, GST/HST, customs, and provincial income and indirect taxes. When litigation cannot be avoided, the team brings its vast advocacy experience and passion to the representation of clients before the Tax Court, Federal Court, Federal Court of Appeal, Supreme Court of Canada, Canadian International Trade Tribunal and provincial courts.