Andrew Boyd is a partner in Baker McKenzie's Tax Practice Group in Toronto. His practice focuses on tax litigation and dispute resolution.
Andrew is also an active member of the tax community, having served on the Steering Committee of the Canadian Tax Foundation’s Young Practitioner’s Group (Toronto) for four years, during which time he organized and moderated presentations on topics such as rectification, developments in GAAR jurisprudence, responding to audits, the changing tax litigation landscape, et cetera. He has also presented on evidentiary issues that arise in Tax Court trials and best practices for working with expert witnesses.
Andrew has broad experience working on motions, trials, and appellate court hearings and has assisted taxpayers litigating the application of federal and provincial GAARs, transfer pricing, sham, window dressing, compliance with complex technical tax provisions, and whether amounts are on income account, capital account, or recognized as ECEs. He has worked on GST disputes relating to the denial of input tax credits and whether particular services are taxable supplies.
He has also worked on cases defining the limits of the CRA’s powers, including cases that turn on what assistance the CRA can force a taxpayer to provide during audit, when the CRA can intentionally delay reassessing a taxpayer, and when the CRA will be permitted to reassess taxpayers beyond the ordinary limitation periods.
Representative Legal Matters
Andrew has litigated cases involving:
- CRA’s attempted application of the transfer pricing rules to guarantee fee payments.
- CRA’s attempt to treat stock option surrender payments as tax nothings.
- CRA’s attempt to apply the BC GAAR to a Q-Yes plan.
- CRA’s attempted refusal to reassess a taxpayer in a timely way.
- CRA’s attempt to compel the taxpayer to provide a list of sensitive tax positions at audit.
- CRA’s attempt to reassess a taxpayer beyond the ordinary limitation period.
- Best Lawyers: Recognized as "One to Watch" in Tax Law, 2022-2023
Professional Associations and Memberships
- Law Society of Ontario
- Ontario Bar Association
- Canadian Bar Association
- Canadian Tax Foundation
- Ontario~Canada (2014)
- Osgoode Hall Law School (J.D.)
- University of Waterloo (B.A. (Hons))
Publications and Presentations
- Adjunct Lecturer (Bowman Tax Moot Coach), University of Toronto, 2022-2023
From Counsel to Defendant: Professional Liability in the Tax Context. 2018 Tax Litigation, Volume XXI, No. 3
Important Canadian tax updates - Filings and disputes. 18 March 2020
Supreme Court of Canada clarifies the remedy of rectification in Canadian tax cases. 12 December 2016
"GAAR at 25: Lessons Learned and Current Challenges," Canadian Tax Focus, November 2013