SpenceDrake | Tax Lawyers & Experts

Tax Lawyers
SpenceDrake Tax Law

Juris Doctor (JD)
Masters in Tax Law (LLM)
CPA Canada In-Depth Tax Program
20+ Years Combined Experience

Juris Doctor (JD)
Masters in Tax Law (LLM)
CPA Canada In-Depth Tax Program
10+ Years Experience

Our Tax & Legal Expertise

SpenceDrake offers over two decades of experience with complex tax cases. Our expertise includes resolving disputes with CRA and provincial tax authorities. Our Tax Lawyers & Experts also provide tax administration, opinion, planning, and business law services. Some of the practice areas we commonly engage in include…

Has CRA treated you unfairly resulting in an assessment you don’t agree with? Do you want to reverse an incorrect decision or audit outcome…

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A Tax Lawyer can act as an intermediary between you and the CRA auditor to relieve the stress and ensure proper procedures are followed and that you are treated fairly…

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Extensive experience representing taxpayers before the Tax Court and Department of Justice Lawyers, in a cost-effective manner…

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A Notice of Objection is the initiating document to an internal CRA appeal process that a taxpayer can follow to dispute a tax assessment prior to appealing to the Tax Court of Canada…

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Voluntarily disclose tax non-compliance through CRA’s VD program and receive relief from financial penalties, interest and criminal prosecution…

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We can review your facts and advise if there are options to avoid bankruptcy, lower or erase the tax debt and protect against third-party liability…

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A corporate director is jointly and severally liable, together with the corporation, for tax deemed to be held in trust for the government such as GST/HST and payroll deductions…

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If a mistake in a written legal instrument leads to an unintended tax consequence a taxpayer has the right to request the court to correct the error…

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Incorporation;
Business/Corporate Sales & Acquisition; 
Corporate Dissolution;
Contracts and all forms of Agreements;
Shareholder Agreements;
Reorganizations;
Amalgamations;
Tax-deferred Rollovers;

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The SR&ED tax credit is a CRA program designed to encourage businesses to conduct research and development (R&D)…

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A section 160 or 325 assessment can be successfully challenged with a Notice of Objection and/or an appeal to the Tax Court of Canada…

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Options to avoid destruction of your personal or business finances, resolve the tax debt and continue any business operations…

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CRA may grant relief from financial penalties and interest for extraordinary circumstances, actions of the CRA, inability to pay…

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Discretionary decisions of CRA officials, such as the denial of a Taxpayer Relief Application or Voluntary Disclosure, can be brought before the Federal Court for review…

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Canadian residents are taxed on their worldwide income and non-residents are taxed on income from Canadian sources. If CRA questions your residence you may enter a dispute…

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If you wish to appeal a Tax Court of Canada decision to the Federal Court of Appeal a Tax Lawyer must file the appeal within 30 days of the Tax Court of Canada ruling…

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About Us

SpenceDrake Tax is a boutique firm specializing in Tax Law & Administration including tax disputes with the Canada Revenue Agency and Provincial authorities. Our Tax Lawyers & Tax Experts provide Canadian and international clients with the expert tax advice needed to realize their objectives…

Canadian Bar Association
Law Society of Ontario
Ontario Bar Association
Canadian Tax Foundation

Recent Decisions from the Tax Court of Canada

RSS New Decisions : Tax Court of Canada
  • Kruivitsky v. The King, 2026 TCC 141 (CanLII) July 29, 2026
    Taxation — Income Tax Act deductions — ITA, subpara. 60(o)(i) — Fees and expenses paid to dispute another taxpayer’s assessment — Can a taxpayer deduct costs incurred to contest another person’s tax assessment — No pecuniary stake in dispute described — Deduction denied, appeal dismissedStatutory interpretation — Modern approach — Canada Trustco — Text, context […]
  • Goudreau c. Le Roi, 2026 CCI 142 (CanLII) July 28, 2026
    Fiscalité — Choix et roulement — Loi de l’impôt sur le revenu, art. 85 — Al. 85(1)e.2) — Transfert d’actions de catégorie « A » à une société — Clause d’ajustement de prix — Est-il raisonnable de considérer un avantage voulu? — Ascot Enterprises c. R., Wong c. R. — Appels admisSociétés et personnes morales — Capital-actions […]
  • Salehi v. The King, 2026 TCC 139 (CanLII) July 28, 2026
    Taxation — Excise Tax Act — HST — Builder definition — Whether Appellant was a “builder” under s. 123 — Adventure in the nature of a trade analysed using Happy Valley factors — Systematic redevelopment and quick resale — Inventory for resale found — Appeals dismissedTaxation — Excise Tax Act — Self-supply — Residential use […]

Recent Decisions from the Federal Court of Appeal

RSS New Decisions : Federal Court of Appeal
  • Dumais Estate v. Canada (Indian Affairs and Northern Development), 2026 FCA 133 (CanLII) July 28, 2026
    Procedure — Jurisdiction of the Federal Court — Default proceedings — ITO-Int'l Terminal Operators v. Miida Electronics — Whether the Federal Court had a statutory grant of jurisdiction to assess damages — Federal Courts Act, s. 17 invoked and rejected — Statutory limits on Federal Court jurisdiction emphasised — Appeal dismissedStatutory interpretation — Federal Courts […]
  • Terrestar Solutions Inc. v. Canada (Attorney General), 2026 FCA 132 (CanLII) July 28, 2026
    Communications and technology — Telecommunications regulation — Contribution regime — Telecommunications Act, s. 23, subs. 46.5(1) — Whether monetization of spectrum licences by sale or subordination is a “telecommunications service” — National Contribution Fund, contribution-eligible revenues, non-telecommunications services revenues deductions — Spectrum allocated for telecommunications services treated as incidental — Appeal dismissedProcedure — Statutory appeal […]
  • Lennert v. Canada (Attorney General), 2026 FCA 130 (CanLII) July 22, 2026
    Administrative law — Judicial review — Ccsm C resolutions — Canada Revenue Agency Act — S.C. 2020, c. 12

If you are unsure of the scope of your Tax matter a Tax Lawyer & Tax Expert can investigate for you and provide clarity along with a recommended path to resolution...