Clifford Rand
Admitted to the Ontario Bar: 1986
*Practising as a professional corporation- Bio
- Awards & Recognition
- Professional Involvement
- Representative Matters
- Selected Speaking Engagements
- Selected Publications
- Education
Cliff is a tax litigator with 30 years of experience who is committed to helping his clients resolve their tax controversies as efficiently as possible. He negotiates settlements with tax authorities or, when necessary, brings appeals and applications in the courts, including the Tax Court of Canada, the Federal Court of Canada, the Ontario Superior Court of Justice and the Supreme Court of Canada. Cliff applies his comprehensive knowledge of tax law to develop and implement strategies that get the best possible results for his clients.
Cliff is a partner and member of the Aird & Berlis Tax Group and Tax Controversy/Tax Litigation Group. In his practice, Cliff represents companies and other entities as well as individuals. He specializes in managing large and complex tax audits on behalf of taxpayers, including audits involving corporate reorganizations, cross-border transactions, transfer pricing, SR&ED credits and the general anti-avoidance rule.
Another important part of Cliff's practice is ensuring that the tax authorities operate within lawful parameters regarding demands for information and documents, and representing clients in applications to the courts for judicial review of decisions made by tax authorities regarding access to information, collections and other issues. Cliff also assists clients in correcting non-compliance issues and in rectifying transactions with unintended tax consequences.
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Other Languages
French
Awards & Recognition
- Recognized in The Canadian Legal Lexpert Directory for his expertise in Litigation - Corporate Tax
- Recognized in The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada as a leading tax litigator
- Recognized as a leading tax controversy lawyer in International Tax Review Tax Controversy Leaders (Canada)
- Named in the Lexpert Guide to the Leading US/Canada Cross-border Litigation Lawyers in Canada
- Recognized in Who’s Who Legal Canada: Corporate Tax - Controversy
- Recognized in The Best Lawyers in Canada for his expertise in Tax Law
Professional Involvement
Community Involvement
- Member of the Board of Directors of the Sunnybrook (Hospital) Foundation and member of the Foundation’s Executive Committee and Governing Council
Teaching Engagements
- Law Professor, University of Windsor, Faculty of Law, (1984 - 1988)
Representative Matters
The vast majority of Cliff’s client matters have been resolved by negotiation with the tax authorities on a confidential basis at the audit or objection stage, i.e., before a court proceeding needed to be filed, often resulting in the tax assessments being vacated. The following are some of the remaining cases in which court proceedings were filed:
Union Faith (Lincoln) Ltd. v. Her Majesty the Queen, 2015-3636(IT)G (Tax Court of Canada), involving the valuation of shares; proceeding resolved on consent in 2017.
Jiffy Products (N.B.) Ltd. v. Her Majesty the Queen, 2015-4915(IT)G (Tax Court of Canada), deduction on account of bad debts and related assessment for non-resident withholding tax; proceeding resolved on consent in 2016.
U.S. Bank National Association v. Her Majesty the Queen, 2014-2265(GST)G (Tax Court of Canada), liability for arrears interest; proceeding resolved on consent in 2016.
Sysco Canada, Inc. v. Attorney General of Canada, T-1589-14, (Federal Court of Canada), application for judicial review relating to transfer pricing adjustments; proceeding resolved on consent in January 2015.
Gary Jonas Computing Ltd. v. Her Majesty the Queen, 2013-383(IT)G (Tax Court of Canada), whether certain property qualified for an increase in cost base under paragraph 88(1)(d) of the Act; proceeding resolved on consent in 2015.
Legg Mason Canada Inc. v. The Minister of Revenue, CV-08-00356997-000, CV-08-00357001-0000, CV-08-00357003-0000 (Ontario Superior Court of Justice), taxation of investment advisory fees; proceedings resolved on consent in 2015.
Dynacare Company v. The Minister of Finance, 06-CV-308696 and 06-CV-308699 (Ontario Superior Court of Justice), claims for terminal loss; proceedings resolved on consent in 2015.
Elida Morando v. Her Majesty the Queen, 2014-470(IT)G (Tax Court of Canada), represented Lloyds of London insurer in a test case involving claims for tax credits; proceeding resolved on consent in 2015.
Minister of National Revenue v. UBS Bank (Canada), T-1661-14 (Federal Court of Canada), application for judicial review relating to a requirement for information and documents; proceeding resolved on consent in 2015.
Oetiker Limited v. HMQ, 2013-1743(IT)G (Tax Court of Canada), transfer pricing dispute; proceeding resolved on consent in 2014.
Ticketmaster Holdings ULC v. Attorney General of Canada, T-810-13 (Federal Court of Canada), application for judicial review relating to foreign-based information requirement; proceeding resolved on consent in 2014.
Longyear Canada, ULC v. Attorney General of Canada, T-1355-12, (Federal Court of Canada), application for judicial review relating to the Canada Revenue Agency’s refusal to accept security in lieu of payment; proceeding resolved on consent in 2014.
Technology Horizons Ltd. v. The Minister of Revenue (Ontario); Court File Nos.CV-11-421251, CV-11- 421254, CV-11-421261, CV-11-421264 and CV-11-421266 (Ontario Superior Court of Justice), relating to paragraph 88(1)(d) of the Income Tax Act (Canada) and partnership losses; proceedings resolved on consent in 2014.
Collins & Aikman Products Co. v. The Queen, (2009 TCC 299, aff'd 2010 FCA 251), relating to whether a surplus stripping transaction was a “misuse or abuse” of the Income Tax Act for the purpose of the general anti-avoidance rule; proceedings resolved by the Tax Court and Federal Court of Appeal in the taxpayer’s favour.
Karia v. Canada (Minister of National Revenue), (2005 FC 639), application for judicial review seeking to set aside the decision of the Canada Revenue Agency as to whether the Applicant had any knowledge of an audit or investigation that might prevent access to the Voluntary Disclosures Program; proceeding resolved by the Federal Court in the Applicant’s favour.
Lenester Sales Ltd. v. The Queen, (2003 TCC 531, aff’d 2004 FCA 217), relating to the associated corporation rules and the availability of the small business deduction as it applied to Giant Tiger Store franchisees; proceedings resolved by the Tax Court and Federal Court of Appeal in the taxpayer’s favour.
Capital Vision Inc. v. Minister of National Revenue ([2003] 2 C.T.C. 42), application for judicial review to quash certain requirements for information on the basis that they were invalid and unlawful; proceeding resolved by the Federal Court in the Applicant’s favour.
Selected Speaking Engagements
"Transfer Pricing: Anticipating and Responding to New Challenges," International Bar Association Conference, March 3, 2022.
“Contested Settlements and Reliance on Rulings and APAs,” International Bar Association 10th London Finance and Capital Markets Virtual Tax Conference, February 2021.
“Bringing Motions in the Tax Court,” Law Clerk Seminar, Tax Court of Canada, Ottawa, September 2016.
“Tax Dispute Resolution Conference – A Day with the Judges of the Tax Court of Canada,” Canadian Tax Foundation, April 2015.
“Finding Solutions and Remedies for Taxpayers Involved in Tax Disputes,” Canadian Tax Foundation 66th Annual Conference, December 2014.
“Settlement Conferences,” presentation given to foreign judicial delegation, Tax Court of Canada, Ottawa, June 2014.
“Regard des avocats litige sur les derniers développements et la jurisprudence récente en matière de controverse fiscale,” Institut des Cadres Fiscalistes/TEI Inc., Montréal, May 2014.
“A Tax Litigator’s Perspective on Recent Case Law Affecting the Tax Controversy Process,” Tax Executives Institute Professional Development Day, Toronto, April 2014.
“Risk, Uncertainty and Opportunity in a Changing Tax Landscape,” Deloitte Global Tax Conference, March 2014.
“International/Transfer Pricing Audits – What You Need to Know,” Canada Revenue Agency & Professional Group, Breakfast Seminar, Toronto, February 2014.
“What’s New in the World of Canadian Tax Controversy?,” Tax Executives International, Navigating the New World Conference, November 2013.
“Motions,” Law Clerk Seminar Program, Tax Court of Canada, Ottawa, October 2013.
“The CRA’s New Approach to Large Business Compliance (ALBC) – Benefits and Drawbacks for Large Businesses,” Canadian Bank Tax Leaders Forum, March 2013.
“Perspectives on Canadian Tax Dispute Resolution,” Deloitte Global Tax Planning Conference, Americas, March 2013.
“Current Tax Cases,” Canada Revenue Agency & Professional Group, Breakfast Seminar, Toronto, February 2013.
“Tax Compliance: Administration & Dispute Resolution,” Chair, Rectification/Competent Authority panel, Canadian Tax Foundation Conference, Toronto, June 2012.
“Current Tax Cases,” Canada Revenue Agency & Professional Group, Breakfast Seminar, Toronto, June 2012.
“Current Tax Cases,” Canada Revenue Agency & Professional Group Breakfast Seminar, Toronto, February 2012.
BDO National Tax Specialists Conference, Toronto, January 2012.
“Current Tax Cases,” Canada Revenue Agency/Tax Professionals Breakfast Seminar, Toronto, November 2011.
“Motions,” Law Clerk Seminar Program, Tax Court of Canada, Ottawa, October 2011.
“Continuing Issues for General Practitioners Program,” Law Society of Upper Canada, Toronto September 2011.
“Current Tax Cases,” Canada Revenue Agency & Professional Group, Breakfast Seminar, Toronto, June 2011.
“A Comparative Look at Canada's Approach to Treaty Interpretation,” International Tax Seminar, International Fiscal Association, Toronto, May 2011.
“Audit Preparation: Counsel's Role,” 12th Annual Managing Tax Audits & Investigations Conference, Federated Press, Toronto, May 2011.
“Preparing for a Tax Audit and the Role of Counsel in Tax Audits,” 11th Annual Managing Tax Audits & Investigations Conference, Federated Press, Calgary, March 2011.
“Current Tax Cases,” Canada Revenue Agency Breakfast Seminar, Toronto, Ontario, February 2011.
“Copthorne Holdings Case Panel Discussion,” Faculty of Law, University of Toronto, January 2011.
Selected Publications
“Transfer Pricing and Dispute Resolution in a World of Changing Rules & Guidelines,” Canadian Tax Foundation Conference Report 2016: Report of Proceedings of the Sixty-Eighth Tax Conference, 2017.
“Managing the Minister’s Collection Powers on Behalf of Large Corporations,” Canadian Tax Foundation Conference Report 2014: Report of Proceedings of the Sixty-Sixth Tax Conference, 2015.
“Current Cases,” Canadian Tax Foundation Conference Report 2011: Report of Proceedings of the Sixty-Third Tax Conference, 2012.
Education
- LLM, York University, Osgoode Hall Law School, 1986
- LLB, McGill University, 1981
- BA (Honours), McGill University, 1977