I provide dispute resolution services at any stage of the dispute process.
I provide commodity tax compliance and planning services in any situation where assistance is needed. Some of the more common situations in which I am called upon to provide planning or compliance services are the following:
(a) One-off Transactions
(b)
Challenges from customers/suppliers
(c) Transfer of a business
(d) General Compliance
(e) Second Opinions
(f) Voluntary disclosure and other corrective measures
(g) Directors Liability
(h)
Starting a Business
(a) One-off Transactions
Your company is about to embark upon a significant transaction outside of the ordinary course of business. Some of the questions that come to mind are:
What is the commodity tax impact?
Is there any tax relief available?
How risky is the tax minimization strategy suggested by the other party?
Is this the type of issue which is on the audit radar screen?
Is there any potential exposure that I've missed?
Is there any language that could be inserted into the agreement to minimize our exposure?
Could there be personal exposure?
Services offered
I will identify the risks associated with proceeding with the deal and explain these to you. I will then provide options to minimize these risks and ensure that corporate and personal exposure is minimized.
If desired I will then assist you in implementing the selected strategy.
(b) Challenges from customers/suppliers
Everything in your day to day business is under control. Then you receive an unexpected call from a major customer who states that you have for years been wrongly charging tax. The customer wants you to correct your processes immediately.
You’re not so sure that the issue is as straightforward as the customer has suggested.
You are in a delicate situation. Your sales group does not want to lose this account over a tax matter. However, you do not want to take on excess exposure.
Some of the issues you are considering are:
Does the customer’s proposal involve too much risk? Can you identify and minimize that risk?
Is there is an option which can meet the needs of both parties (for example the customer claims the exemption and assumes the risk)?
If you do accede to this customer’s request how will you deal with previous transactions involving the same customer?
If you do accede to this customer's request how will you deal with other similarly situated customers?
If you cannot accede to the customer's request your refusal will need to be solidly grounded. It will be critical for you to be able to explain your position in a manner which demonstrates your respect for their position. This will be critical to client retention.
The strategy needs to be consistent, comprehensive and rational.
Services offered
I have for years regularly assisted clients in working through these types of issues.
I will identify risks and opportunities and explain these to you. I will explore common ground to strive to find a solution which works for both parties.
I will then assist you if required in implementing the selected strategy including working through the position with supply chain partners or their advisors.
(c) Transfer of a business
Many issues are raised on the transfer of a business. The fundamental issues are obvious: "how can we reduce the tax," or "what elections are available?"
However, every deal raises a secondary layer of more subtle and delicate issues. Some of the issues which commonly arise through the negotiation of a deal include the following:
- What is the downside of being aggressive on elections?
- Should I concede on a particular issue to "get the deal done?"
- The agreement appears to contain two conflicting provisions – what will happen if we leave them as is?
- If I concede on a particular issue what will be the impact down the road?
- The other side seems to have missed an important issue – should I point it out to them?
- Who normally would assume responsibility for which risks?
- In the agreement what are the "throwaway" items? What are the critical items?
- A major concession has been achieved in the agreement – is it enforceable?
- What will the government focus on in their review of the deal?
- The lawyer for the other side is being difficult – how do I ensure that he does not scuttle the deal?
- Do I need an indemnification? How far should that indemnification extend?
- Am I providing the other side with a windfall of which neither of us is aware?
- Is this the best structure for transferring assets?
The identification and effective resolution of these issues requires sound judgment, experience and creativity.
I have advised on and negotiated commodity tax and customs issues on hundreds of deals, both Canadian and international, including some of the largest corporate transactions in Canadian history.
Services offered
I will assist you in drafting, negotiating, revising and implementing the agreement in a manner which is favourable to you.
I regularly work with lawyers from other specialty areas (corporate, pensions, labour and employment and income tax lawyers) who may also be working on the client’s behalf on the deal. If you have other advisors assisting you in the process I will coordinate with and work closely with them to ensure that the deal gets done in an appropriate manner.
(d) General Compliance
Maybe a recurring transaction is troubling you. Maybe you took an aggressive position in the past and you wonder if you overextended yourself. Are you unintentionally playing the "audit lottery?"
Maybe things have changed. The government has just released a new policy statement or a new court decision has been released. You’re not sure if the previously selected course remains solid.
You would like to identify your exposure and your options.
Services offered
I offer flexible services to meet your needs in these delicate situations.
At one end of the scale I offer quick thoughts on whether there may be any risk of exposure and options to minimize this risk. For more complicated issues I will provide a more formalized service including a full legal opinion as to potential exposure and options for relief.
(e) Second Opinions
You have retained a tax professional to assist you on a very important tax matter. Now you’re beginning to feel that things just aren’t adding up. Or you’re concerned about their level of commitment to the project – things aren’t moving forward as quickly as you anticipated.
Is this person in over their head? Has their attention been diverted away from your project? You should know the answers to the following questions before its too late:
- Does the advisor really understand the issue?
- Does the advisor have the technical skills to deal with this issue?
- Are there options available that the advisor is not aware of?
- Is this advisor defending you against the possible traps which could arise? Is the advisor even aware of the traps?
- Has the issue become needlessly acrimonious through the involvement of this advisor?
- Have diplomatic options been fully explored?
Is the advisor giving this matter the time and attention that it deserves?
Services offered
Flexible services are available to ensure that your issue is on track to being resolved in an appropriate manner. A discrete review of the advice and strategy given to date is performed. A candid discussion of the options available to you will also be provided.
(f) Voluntary disclosure and other corrective measures
You have just discovered a significant error previously made by your company. You want to take corrective actions but you are concerned about the risks. You wonder if there may be other options available to you that you are not aware of.
You are expected to brief senior management on the corrective process but you don’t even know the scope of the problem. Also you’re not completely certain that the guides published by the government contain all of the answers. Some of the questions which you are anticipating are:
- Is the error one which is eligible for voluntary disclosure?
- Should the disclosure be made on a "no names" basis?
- What is the best way to proceed?
- How long does the process typically take?
- What if other errors are identified during the process?
- What should I expect to see happen and when?
- How do you open dialogue with the government without disclosing the identity of your company?
- If there are other parties involved how do you coordinate efforts?
- How does the timing work?
- How often do voluntary disclosures go off the rails?
- What recourse do you have if the disclosure is not accepted?
- Is anyone personally subject to any exposure?
- What happens if there is a dispute as to the voluntary aspect of the disclosure?
Services offered
At the outset a determination needs to be made as to whether voluntary disclosure is even appropriate in the circumstances. I will assist you in making this critical determination. I will also provide you with the alternatives which are available to you.
The voluntary disclosure process is extremely delicate. I have considerable experience in managing this sensitive process. I have also been asked to step in to assist other tax professionals where the voluntary disclosures which they have filed for their clients have been rejected.
I offer a full range of services, according to your needs. Full, "hands on" services whereby I fully manage the process from beginning to end are available. At the other end of the spectrum I am available to provide occasional assistance as required.
(g) Directors Liability
You are the director of a corporation which is suffering from a cash flow crisis. However, the product is sound and the business is viable in the long run.
You’ve always taken your responsibilities as a director seriously and you are very much hands on with respect to tax issues. However, you’re wondering if the government might try to hold you personally liable for outstanding taxes in the event that the corporation fails.
Its time to verify your activities as a director to ensure that you are not personally exposed in the event of corporate failure.
Services offered
Its never too early to review your activities as a director in order to ensure that the proper strategy is in place. Most directors who are found personally liable for corporate tax obligations were not aware that if they had taken relatively simple steps when the corporation was failing (or earlier) they would not have been liable.
I will explain to you how the tax collections process operates where a business has failed and the personal risks associated with this process.
I will discuss with you the actions that you will need to take in order to ensure that you can satisfy the government that you have met the requisite level of care. I will also explore other areas of risk with you so that corrective measures can be taken.
In the event that you have already been assessed for liability as a director (or have received the director’s questionnaire) I have considerable experience in challenging the assessment and collection initiatives.
(h) Starting a Business
When starting a business taxes will rarely be a top priority. But you want to make sure that appropriate systems are in place and things are being done properly.
I can help you with this.
Services offered
I am available to assist in everything from determining which registrations are needed, what structure would be most beneficial from a tax perspective and with general compliance issues going forward.
I will assist you in ensuring that the right systems are in place. 
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