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X BRAINS
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Yan David Payne, C.S. (Certified Specialist)*, and the Payne Law Team Have Successfully Helped Thousands of Clients!
Over the Past 18 Years we Have Successfully Represented Taxpayers through Audits, Objections, Tax Appeals, and Income Tax Act Charges.
99% of our cases are resolved through negotiated settlement. For the remainder, we thrive in hearings, trials, and appeals.
*Certified Specialist as designated by the Law Society of Ontario
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GO TO FREE ONLINE TAX CONSULTATION FORM
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Browse Some of Our Notable Tax Court of Canada Decisions:
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Highlighted Case:
High—Osinski v. Her Majesty the Queen
Yan David Payne secures major victory in Tax Court overturning over $3.8 Million Dollars in taxes, penalties, and interest in favour of taxpayer, plus costs of the proceedings payable by Canada Revenue Agency. See detailed Decision of the Honourable Mr. Justice Pizzitelli: Osinski v. The Queen, 2013 TCC 71. See also 2013 CRA Reassessment crediting $3,834,543.62 in accordance with the Judgement: Osinski Notice of Reassessment 2013.
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Other Notable Court Wins:
Archer v. His Majesty the King, Tax Court of Canada 2020-822(IT) G
June 2023 – Mr. Payne pressed CRA and the Department of Justice to the eve of a formal hearing and was able to secure a consent Order from the Tax Court of Canada reducing the taxpayer’s assessed employment income from $43,772 to zero for the 2014 tax year; from $48,149 to zero for the 2015 tax year; from $52,964 to zero for the 2016 tax year; further reducing the capital gains tax on disposition of a property from $50,000 to zero; and eliminating all penalties and interest. See: Judgment – Signed Jun 7.23 and associated Consent to Judgment.
[2018/2019] Zamir v. Her Majesty the Queen, Tax Court of Canada Docket 2014-1293(IT)G
2018/2019 – Following a multi-year battle, CRA and the Department of Justice capitulate and consent to Judgment granting tax appeals in full, including dropping all penalties and interest. See formal Judgment: Zamir v. Her Majesty the Queen, Tax Court of Canada Docket 2014-1293(IT)G
[2019] Douglas Charles Johnson v. Her Majesty the Queen (2019)
2019 – Firm secures Judgment against the Department of Justice and CRA following 2-day hearing before the Honourable John Justice R. Owen. 3 years of reassessments fully vacated and additional penalties dropped. See also transcript of reasons for decision [coming soon]. Douglas Charles Johnson v. Her Majesty the Queen (2019)
FGBH Inc. v. Her Majesty the Queen, 2016-5299(IT)G
June 2018 – Firm litigator Hashim Syed secures Judgment on behalf of client corporation. Assessed unreported sales reduced from $102,832.00 to zero; denied purchase expenses of $67,620.00 allowed. Denial of other business expenses totaling $111,138.00 overturned and allowed in full; capital cost allowance claim allowed. All penalties deleted. See: FGBH Inc. v. Her Majesty the Queen, 2016-5299(IT)G
F.A. v. Her Majesty the Queen, 2016-115(IT)G
June 2018 – Firm litigator Hashim Syed secures Judgment reducing combined $268,400.00 in assessments to zero! Judgment also deletes all assessed penalties. See: June 26, 2018 Judgment of Justice Bocock.
R. v. M.S., Court File No. 1211 998 16 361300
—September 19, 2017 – Firm litigator Yan David Payne secures Court Order for withdrawal of all (20) tax evasion charges against accountant. Crown also consents to return all records seized under warrant. Matter fully resolved in client’s favour. See: Order Withdrawing All Charges and For Return of All Items Seized – September 19, 2017
K.K. v. Her Majesty the Queen, Court File No. 2013-3200(IT)G
August 12, 2016 – Canada Revenue Agency (represented by the Department of Justice) consents to Tax Court Judgement fully vacating tax re-assessments for tax years 2000, 2001, 2002, 2003, and 2004 based on alleged $1,629,089.00 unreported business income. Matter ultimately resolved without need for formal hearing. See Tax Court Judgement – KK v. HMQ – Aug.12.16.
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E.K. v. Her Majesty the Queen, Court File No. 2013-2761(IT)G
August 12, 2016 – Bulk of Director’s Liability assessment ($328,247.69 at issue) vacated as a result of Canada Revenue Agency (represented by the Department of Justice) consenting to formal Tax Court Judgement. Matter ultimately resolved without need for formal hearing. See Tax Court Judgement – EK v. HMQ – Aug.12.16.
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H.C.W. v. Her Majesty the Queen, Court File No. 2015-3997(GST)G
2016 – Canada Revenue Agency (represented by the Department of Justice) consents to Tax Court Judgement reversing $546,000.00 tax assessment in HST collection dispute. Matter resolved without need for formal hearing. See formal Judgement – February 2016.
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D.V. v. Her Majesty The Queen, 2013-1530(IT)G
Firm Senior Litigator Yan David Payne obtains Judgement reducing Tax Payer’s reassessed income and penalties by over $500,000.00+ [Judgement – November 19, 2014]. Department of Justice Lawyer representing CRA at appeal consents to Judgement on first day of hearing. GST reassessment also reduced accordingly. D.V. v. Her Majesty The Queen, 2013-1530(IT)G.
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Grigoriadis v. Her Majesty the Queen, Court File No. 2012-1428(IT)G
Yan David Payne obtains Judgement reducing alleged unreported income from $523,369.00 to $9,000.00. Department of Justice lawyer ultimately consenting to Judgement at formal hearing stage. See attached: Letter from tax court, judgement, consent
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Bonnett v. Her Majesty The Queen, 2012-3874(IT)G
Firm Senior Litigator Yan David Payne secures an Appeal Judgement through the Tax Court of Canada after CRA backs down, reducing client’s taxable income by over $120,000.00 and eliminating all penalties. See: Bonnett Judgement – Sep.8.14. Corresponding reduction in payable GST/HST also Ordered.
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Lesner v. Her Majesty the Queen (2014)
Firm Litigator Hashim Syed succeeds in combined income tax and HST appeals dealing with multiple tax years. The Tax Court of Canada allows the appeals and orders reductions in income and HST payable despite highly disputed facts. See decisions of the Tax Court of Canada: Income Tax Judgment Dated August 5, 2014 (Heard July 18, 2014. See also accompanying decision leading to minor reduction of HST owing: GST (HST) Judgment Dated August 5, 2014 (Heard July 18, 2014)
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Bahl v. Cadesky and Associates and Barry Seltzer (2013)
Superior Court Allows $12 Million Lawsuit to proceed despite attempt by client’s former lawyer and former accountants to derail the negligence action related to failed tax scheme. Mr. Yan David Payne and Hashim Syed take over from Bay Street firm and lead charge in 3-day court motion culminating in full victory against senior members of Ontario bar appointed by professional liability insurers. See full decision: Bahl v. Cadesky and Associates and Barry Seltzer, Court Docket Number 04-CV-272445CM2.
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Keith Phillips v. Canada Revenue Agency (2013)
Firm obtains very rare Remission Order issued by Federal Cabinet/His Excellency the Governor General in Council (Order in Counsel P.C. 2013-40) on behalf of firm client. Remission Order provides for remission of all tax, penalties, and interest for three taxation years at issue. See confirming Letter and Signed Order. See Confirming Letter and Signed Order: CRA Asst Commsr ltr 06mr13w Remission Order 31Ja13. See also Extract from Canada Gazette publishing the Order: Canada Gazette 13f13.
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Dai v. Dai et al., Court File No. CV-11-429754 (see Dai Endorsement 2012)
Firm lawyer Yan David Payne takes over carriage of court file, successfully appealing and overturning controversial decision dealing with disclosure of personal tax records. Court agrees with firm submissions and arguments, awarding costs against the Respondent. Respondent represented by partner in Bay Street firm and Osgoode Hall Law School professor.
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Yan David Payne obtains Judgement on behalf of taxpayer reducing assessed income by over $49,000.00 and deletion of all penalties and interest for the 2004 tax year. This following earlier reductions amounting to approximately $130,000.00 in pre-appeal negotiations and leading to a total reductions in assessed income and penalties of over $200,000.00 through audit, objection, and appeal stages. In her cost decision, the Honourable Justice Miller commends Mr. Payne on his preparation and organization. Yet another example of a taxpayer’s ability to successfully challenge CRA’s over-taxation at audit, objection, and tax appeal stages. See the Decision: Chow v. Her Majesty the Queen.
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Firm secures unprecedented application of the clergy tax deduction (s. 8(1)(c) of the Income Tax Act) in support of client’s tax deductions. Tax lawyer Richard Yasny succeeds in obtaining Judgement at hearing before the Tax Court of Canada against Canada Revenue Agency. Read the Decision: Tidd v. Her Majesty the Queen, 2012 CC 16.
Jara v. Canada Customs (see Ministerial Decision – Jara)
Firm successfully obtains return of over $177,000 in seized funds along with apology from Canadian government on behalf of firm client.
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Xu v. Her Majesty the Queen, Court File No. 2009-1293(IT)G
Yan David Payne obtains Judgement of $264,393.00+ on second day of hearing.
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Past results are not necessarily indicative of future results. The amount recovered and other litigation outcomes will vary according to the facts in individual cases. Please speak with us about the facts of your case.
Certified Civil Litigation Specialist, Tax Court of Canada Lawyer
Top Tax Litigators in Toronto
Top Tax Court of Canada Litigators
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