Josh Kumar

Partner Admitted to the Ontario Bar: 2014

Josh enjoys navigating complex and continually changing tax laws to effectively resolve income tax and GST/HST disputes. He takes pride in providing practical tax advice, based on an in-depth understanding of relevant legislation and court decisions.

Josh is a member of the firm’s Tax Group. His practice focuses on litigation and dispute resolution with the Canada Revenue Agency and Department of Justice, and also includes tax planning for private companies and individuals. He has extensive experience representing taxpayers in the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal and the Ontario Superior Court of Justice.

In addition to being called to the bar of Ontario, Josh holds a Chartered Professional Accountant designation and completed the CPA In-Depth Tax Course. This cross-training helps him to identify areas of risk, uncertainty and settlement opportunities in complicated tax disputes.

Prior to joining Aird & Berlis, Josh practised at a boutique tax firm. He also practised in the tax group of an international law firm and clerked at the Tax Court of Canada. After clerking, Josh worked as Crown Counsel for the Department of Justice (Tax Law Services) in Ottawa, where he represented the CRA in numerous tax disputes.

Awards & Recognition

  • Recognized in Best Lawyers: Ones to Watch in Canada for his expertise in Tax Law
  • Law Society of Upper Canada Prize for Academic Achievement
  • Gowling Lafleur Henderson LLP Award in Corporate/Commercial Law

Professional Involvement

Professional Activities

  • Steering Committee Member, Canadian Tax Foundation/Fondation canadienne de fiscalite


  • Law Society of Ontario
  • CPA Ontario
  • Canadian Tax Foundation

Representative Matters

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.

Selected Speaking Engagements

Speaker, "The New Era of Taxation," International Bar Association Conference, December 2, 2021.

Panellist Judge, Donald G.H. Bowman National Tax Moot, February 26-27, 2021.


Publications Article May 22, 2020 Tax Limitation and Appeal Periods Extended
Publications Mar 27, 2020 Tax Disputes Amidst COVID-19


  • JD, University of Western Ontario, 2013
  • BComm (First Class Honours), Queen's University, 2007