Angelo Gentile
- Bio
- Awards & Recognition
- Professional Involvement
- Representative Matters
- Selected Speaking Engagements
- Selected Publications
- Insights
- Education
Angelo is Co-Practice Group Leader of the firm’s Tax Group and a member of the Tax Controversy/Tax Litigation Group. His practice focuses on tax litigation and commodity tax, including goods and services tax/harmonized sales tax (GST/HST) and provincial sales taxes. Angelo has extensive experience in resolving tax disputes involving GST/HST, income tax, CPP/EI, excise taxes, Ontario land transfer tax, Ontario employer health tax and Ontario tobacco tax.
Angelo is a natural problem solver. His deep knowledge and personable approach allow him to resolve his clients’ tax issues and disputes on an expedited basis, particularly when negotiating with the Department of Justice and the Canada Revenue Agency. His open and honest communication quickly instills in his clients a confidence that he is looking out for their best interests.
He has been successful in resolving a wide range of tax disputes at early stages of the process. Particularly in the field of GST/HST, Angelo’s in-depth knowledge of the legislation, coupled with his practical knowledge of the tax litigation process and the CRA administrative decision-making process, allows him to arrive at creative solutions to tax disputes that would have otherwise proceeded to trial. However, if a dispute cannot be resolved before trial, Angelo has experience representing clients before the Tax Court of Canada, the Federal Court, the Federal Court of Appeal and the Superior Court of Justice. Angelo also represents clients in making voluntary disclosures with the CRA and the Ontario Ministry of Finance.
Angelo advises Canadian and non-resident clients across a variety of industries, including real estate, financial services, retail, natural resources, health care, energy, communications, technology and manufacturing. In addition, Angelo advises clients in the charitable and not-for-profit sector.
Awards & Recognition
- Recognized in The Canadian Legal Lexpert Directory in the areas of Litigation - Corporate Tax and Commodity Tax/Customs.
- Consistently recognized by International Tax Review as an Indirect Tax Leader.
- Recipient of the 2016 Normand Guérin Award for his outstanding contribution to the study of commodity taxation.
- Recognized in The Best Lawyers in Canada in the field of Tax Law
Professional Involvement
Memberships
- Canadian Bar Association
- Canadian Tax Foundation
- Law Society of Ontario
- Ontario Bar Association
Community Involvement
- Advisor/Mentor, Pro Bono Students Canada/Tax Court of Canada Pro Bono Project
Representative Matters
Advised the Ontario Ministry of Economic Development, Job
Creation and Trade on all aspects of its winning bid for Volkswagen’s first
overseas gigafactory, a several-billion-dollar investment that is one of the
largest in Canadian history.
Counsel to Aleafia Health Inc., a vertically integrated and federally licensed Canadian cannabis company, in connection with the closing of its amendment of its $37 million convertible debentures and a private placement of units.
Counsel to Allied Properties Real Estate Investment Trust, a leading operator of distinctive urban workspace in Canada’s major cities and network-dense urban data centres in Toronto, in its acquisition of six urban office properties from Choice Properties Real Estate Investment Trust for $794 million.
Counsel to a confidential financial services client in a GST/HST Tax Court appeal settled in March 2022, in respect of an assessment of tax on services that were subsequently agreed to be GST/HST-exempt financial services.
Counsel to SQI Diagnostics Inc., a leader in the science of lung health that develops and manufactures respiratory health and precision medical tests, in connection with its acquisition of the assets underlying Precision Biomonitoring Inc.’s human diagnostic COVID-19 PCR testing business and its TripleLock™ molecular diagnostic testing technology.
Counsel to several confidential real estate clients in GST/HST Tax Court appeals and objections to the CRA Appeals Division, in respect of assessments pertaining to the GST/HST self-assessment of newly constructed residential rental buildings and the related new residential rental property rebates.
Counsel to Mr. Jefferson in Jefferson v. The Queen, 2019 TCC 91.
Counsel to Montecristo Jewellers Inc. in Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31.
Counsel to Medallion Corporation in Medallion Corporation v. The Queen, 2018 TCC 157.
Counsel to Mr. Bozzer in Bozzer v. The Queen, 2011 FCA 186.
Counsel to Heritage Education Funds Inc. in Heritage Education Funds Inc. v. Her Majesty the Queen, 2010 TCC 161.
Counsel to a confidential client in a GST/HST Tax Court appeal settled prior to the hearing, in respect of an assessment of a financial institution's input tax credit allocation methodology.
Counsel to a confidential client in a director’s liability Tax Court appeal settled prior to the hearing, regarding an assessment for source deductions and GST/HST.
Counsel to numerous confidential clients in respect of assessments of GST/HST and income tax relating to home sales.
Counsel to numerous confidential clients in making voluntary disclosures with the CRA and Ministry of Finance.
Selected Speaking Engagements
Presenter, “Indirect Tax Update for Non-Indirect Tax Practitioners," Canadian Tax Foundation 74th Annual Tax Conference, November 27-29, 2022
Presenter, “Seller Beware! New Canadian Sales Tax Changes for Online Sellers,” AJAG Professional Development, June 11, 2021
Presenter, “Duty of Care Owed to Taxpayers,” Chartered Professional Accountants Commodity Tax Symposium, October 24, 2019
Presenter, “Case Law Update,” Chartered Professional Accountants Commodity Tax Symposium, October 16, 2018
Presenter, "The Québec Runaway Bride: Reflections on the Canadian Indirect Tax Harmonization Process," Chartered Professional Accountants Commodity Tax Symposium, October 25, 2016
Presenter, "Protecting Sensitive Tax Data & Nuances of Tax Litigation," The Institute of Law Clerks of Ontario, Just For Law, 26th Annual Conference, May 13, 2016
Presenter, "Commodity Tax – Case Law Update," Tax Executives' Institute 50th Annual Canadian Tax Conference, May 3, 2016
Presenter, "Unsuspecting Applications of the Fair Market Value Rule: Defending Challenges on Audit," Chartered Professional Accountants, September 29, 2015
Presenter, "Directors' Liability for Unremitted Corporate Taxes: What Every Director Needs to Know," Continuing Professional Development Bootcamp, Toronto, November 12, 2014
Presenter, "Tax and Privilege: A Primer," Continuing Professional Development Bootcamp, Toronto, November 30, 2011
Presenter, "Case Law Update: While You Were Away This Summer," Ontario Bar Association Tax Law Section, September 21, 2011
Presenter, "Case Law Update: A Fast and Furious Survey of Recent Decisions," Ontario Bar Association Tax Law Section, April 14, 2011
Presenter, Canadian Tax Foundation Young Practitioners (Toronto), "HST: Key Issues of the Day," January 26, 2011
Selected Publications
Co-Author, "Canada Country Report," Taxation of Crypto Assets, Wolters Kluwer, November 13, 2020.
Co-Author, “Duty of Care Owed to Taxpayers … And What to Do When Dealings with the CRA Go Sideways,” 2019 CPA Commodity Tax Symposium, October 2019
Co-Author, “Callidus Capital Corporation v. Her Majesty the Queen,” Sales Tax, Customs & Trade, Federated Press, Volume XVI, No. 2, 2019
Co-Author, “Case Law Update: 2018 CPA Commodity Tax Symposium,” 2018 CPA Commodity Tax Symposium, October 2018
Author, “Unsuspecting Applications of Fair Market Value in the Excise Tax Act,” 2015 CPA Commodity Tax Symposium, September 2015 (Awarded the Norman Guérin Award)
Co-Author, "Case Law Update," 2012 CPA Commodity Tax Symposium, September 2012
"Bozzer: An Interesting Victory for All Canadian Taxpayers," Tax Topics, August 2011
"Husky Oil Limited v. The Queen: Clarifying the Scope of the Amalgamation Anti-Avoidance Rule," Tax Litigation Journal, Federated Press, Volume XVII, No. 3, 2010
Contributor, Canadian Transfer Pricing, CCH Canadian Limited, 2nd Edition
Co-Author, "New Litigation Process Conference Rules in Tax Court Proceedings," Tax Litigation Journal, Federated Press, Volume XVI, No. 4, 2010
Co-Author, "Trends in Sales Tax Litigation," Report on the 2008 Canadian Tax Foundation Conference, 2009
Co-Author, "GST and Commodity Tax Issues in Cross-Border Transactions: Expecting the Unexpected," Report on the 2007 Canadian Tax Foundation Conference, 2008
Contributing Writer, "Federal Tax Practice," CCH Canadian Limited
Co-Author, "Limit the Uncertainty" (regarding the scope of limitation periods in tax assessments), CA Magazine, April 2006
Contributing Writer, "Charities, Non-Profits and Philanthropy Under the Income Tax Act," CCH Canadian Limited, 2006
Insights
Education
- LLM, University of California, Berkeley, School of Law, 2014
- JD (Honours), University of Toronto, 2006
- B.A.Sc. Industrial Engineering (Hons), University of Toronto, 2003