Michael advises on taxes and inter-governmental fiscal relations.
Michael specializes in providing tax advice to the tax-exempt sector, including modern treaty nations, bands, municipalities, health authorities, school districts, charities and non-profit organizations. He provides those clients with advice on: obtaining or maintaining their income tax exempt status and structuring new activities; complying with and mitigating their commodity tax obligations (e.g., PST, GST, property transfer tax); and the application of, or exemption from, annual property taxes. Michael teaches aboriginal tax as an adjunct professor at UBC Faculty of Law.
With respect to the inter-governmental fiscal relations, Michael advises on the negotiation of tax coordination agreements between different levels of government and on the negotiation and application of fiscal financing and own source revenue agreements. His knowledge extends to equalization and territorial financing arrangements and provincial tax harmonization arrangements.
Michael has represented clients in a variety of tax disputes, both at the administrative and court appeal levels, with respect to a wide range of taxes, including income tax, carbon tax, PST, GST, EI and CPP, tobacco tax and property tax. He has also assisted clients who have outstanding tax obligations with making voluntary disclosures to tax authorities.
- Canadian Institute of Chartered Accountants (In-depth GST Course, 2008)
- Canadian Institute of Chartered Accountants (In-depth Income Tax Course, Parts 1 & 2, 2004-2006)
- University of Victoria (LLB, 2002)
- Simon Fraser University (BA, 1st Class Honours, 1999)
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