James is developing a broad tax practice.
He assists clients on a range of tax matters, including tax planning and dispute resolution before the tax authorities.
James served as a judicial law clerk at the Tax Court of Canada. In 2017, he was seconded to Resolute Forest Products through our Student Secondment Program.
New Look Vision Group
Acting for New Look Vision Group in its acquisition of substantially all of the assets of Miami-based Coco Lunette Holding, LLC, which carries on business principally under the Edward Beiner banner, a retailer known for its unique and original designer eyewear, with a strong presence in key premium markets across 12 locations in Florida.
Trivest Partners L.P.
Acted for Trivest Partners L.P., a U.S. private equity firm focused exclusively on mid-market founder- and family-owned businesses, in its add-on acquisition of Total Power Limited, a Canadian provider of generators and climate control systems operating in Ontario, British Columbia and Alberta. The purchase was financed through various arrangements, including equity contributions and an increase in Trivest's senior secured facility with its bank syndicate.
Private Equity Firm
Representing a private equity group before the Tax Court of Canada in connection with a dispute involving foreign exchange forward contracts in what is commonly referred to as "straddle" trading undertaken by a substantial number of taxpayers.
J.G. Guy Simard et al.
Acted for Colonel J.G. Guy Simard (retired) and other taxpayers who participated in the "Synergy Program", a program designed to provide funding for start-up businesses, in their dispute before the Tax Court of Canada with the Canada Revenue Agency over the deductibility of related losses. The appeals served as de facto representative cases for approximately 4000 other taxpayers who contested potentially over two hundred million dollars in tax deductions.
CEWS Update: Review of New Rules and CRA Guidance
June 09, 2020 - IntroductionEarlier this year, Parliament enacted legislation adopting the Canada Emergency Wage Subsidy (CEWS) through amendments to the Income Tax Act (Canada) (Act). We previously reviewed the initial legislation in detail. Read our earlier analysis. In a press release issued on May...
Canadian Government’s Proposed Extension of Time Limits Due to COVID-19
May 27, 2020 - As part of the federal government’s response to the COVID-19 pandemic, the Department of Finance recently published a draft legislative proposal, the Time Limits and Other Periods Act (COVID-19) (Proposal), that, if implemented, would provide for an automatic six-month suspension of time...
The Canada Emergency Wage Subsidy: A Guide for Businesses
Apr. 23, 2020 - IntroductionParliament has enacted legislation adopting the Canada Emergency Wage Subsidy (CEWS) through amendments to the Income Tax Act (ITA). Although the CEWS program is not tax legislation, by implementing the CEWS through the ITA, the government sought to leverage existing income tax...
Obscure Canadian Withholding Tax Rule a Trap for the Unwary, co-author
Mar. 09, 2020 - Tax Notes International, Vol. 97, No. 10 (Tax Analysts)
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Mining Equipment Exemption from Municipal Taxes Receives Strict Interpretation
Nov. 08, 2019 - The Court of Québec (Court) recently rendered its decision1 in respect of Bloom Lake General Partner Limited’s (Mining Operator’s) appeal from the ruling of the Tribunal administratif du Québec (TAQ, Québec’s Administrative Tribunal). The Court pointed out that its decision now provides a “decision...