Tax Lawyers
Partner
Cris Best, BA, JD, LLM (Tax)
Masters in Tax Law (LLM)
CPA In-Depth Tax Program (I&II)
Cris Best has been practicing Tax Law for 12+ years. He has a Juris Doctor (JD) and Masters in Tax Law (LLM) from Osgoode Hall Law School. He also completed Parts I & II of the Chartered Professional Accountants (CPA) of Canada In-Depth Tax Program.
Cris has practiced tax law his entire career, starting with a tax law firm his second year of law school. He finished all but one of the available Tax Law courses while completing his Juris Doctor at Osgoode Hall Law School.
Cris has appeared before the Tax Court of Canada, Federal Court of Appeal and provincial courts. He lead the legal practice for multiple tax firms including as Director of Objections & Appeals at Canada’s largest independent Scientific Research & Experimental Development (SR&ED) tax consulting firm. He then co-founded and served as Legal Counsel for a SR&ED tax consulting firm.
Cris believes in ensuring taxpayers are treated according to the government’s published standards including CRA’s Taxpayer Bill of Rights. Accordingly, he was one of the lawyers who assisted Mr. Irvin Leroux pro-bono in his struggle to hold CRA to a duty of care obligation to taxpayers.
He completed his Bachelor’s Degree in Political Science at Simon Fraser University, receiving multiple scholarships for high academic achievement.
Prior to his legal career Cris was a Software Developer & Systems Analyst for a large multi-national corporation.
Cris was born and raised in Newfoundland.
Partner
Jeff Kirshen, BA, JD (CDN), JD(US)

Juris Doctor (US)
Juris Doctor (CDN)
Jeff Kirshen was admitted to the Bar in Ontario in 2014 and has been practicing Tax Law ever since. He holds two Juris Doctor (JD) degrees, one from the University of Windsor Faculty of Law and the other from University of Detroit Mercy School of Law.
Jeff is an accomplished tax lawyer with a career dedicated to practicing tax law. Since his admission to the Bar, he has built a strong reputation for his exceptional expertise, extensive experience, and efficient handling of diverse tax matters.
Specializing in both individual and corporate tax representation, Jeff assists clients through all levels of dispute at the Canada Revenue Agency (“CRA”). His courtroom experience extends to appearances before the Tax Court of Canada, Federal Court of Appeal, and various Provincial Courts.
Jeff is also adept at providing comprehensive tax planning strategies on domestic and international taxation. He consistently works towards securing favorable outcomes for his clients while emphasizing cost-efficiency.
Having worked in boutique and larger tax firms, Jeff harnesses his diverse background to deliver optimal results. Previously a partner at a mid-sized tax firm, he focused on complex CRA disputes before joining SpenceDrake Tax Law.
Jeff’s commitment to protecting taxpayers’ interests and rights underscores his career, ensuring that clients receive steadfast representation.
Prior to law school, he completed an Honours Degree in Political Science from the University of Western Ontario, Huron Campus.
Outside of the office, Jeff enjoys skiing, golfing, and cherishing moments with his wife, and with his dog Ladybird.
Associate Lawyer
Maxwell Goulioutkin

Juris Doctor (JD)
Bachelor of Commerce (BCom)
Maxwell is an Associate Lawyer at SpenceDrake Tax Law. He has a Juris Doctor (JD) from Lakehead University’s Bora Laskin Faculty of Law and a Bachelor of Commerce degree (BCom), majoring in Law & Business, from Toronto Metropolitan University.
Maxwell represents clients at the CRA audit, review and appeal stages and before the Tax Court of Canada.
He also has experience in the areas of Corporate Law, individual and Corporate tax planning, Corporate restructuring and Wills and Estates.
Prior to joining SpenceDrake Tax Law, Maxwell articled and practiced at boutique Tax Law firms in downtown Toronto.
During his legal studies, Maxwell achieved one of the highest marks in each of Professional Responsibility, Elder Law, Business of Law, and Commercial Law.
Articling Student
Daniyal Ahmad

Juris Doctor (JD)
Honours Bachelor of Science (HBSc)
Daniyal is an Articling Student at SpenceDrake Tax Law. He has a Juris Doctor (JD) from Queen’s University and a Honours Bachelor of Science (HBSc) with Distinction from the University of Toronto with minors in Mathematics and Applied Statistics.
During his legal studies, Daniyal completed courses in the law of Individual and Corporate Taxation, International Taxation and Trusts.
During his undergraduate studies Daniyal was a Teaching Assistant for courses in Differential & Integral Calculus and Calculus for Life Sciences.
Daniyal served as an executive for the Queen’s University Tax Law Society. He also worked for the Queen’s University Legal Aid Clinic, was a member of the Law Student Society as the Vice President of Finance, editor for the Queen’s Law Journal and part of the executive team for the Queen’s Muslim Law Students Association.
Accountant
Jane Brooks, MAcc

Jane is a strategic accounting expert who thrives when unraveling the complexities of tax disputes. As an experienced accounting professional, she is familiar with audit processes and methods. Her skills perfectly complement our firm’s Tax Law expertise.
Administrative
Legal Assistant
Brandy Sommer Wood

Brandy serves as a Legal Assistant at SpenceDrake Tax Law. She assists with clients’ administrative and legal support matters. Brandy’s experience and skills help to ensure our clients are supported during their stressful tax disputes.
Legal Assistant
Melissa Goodman

Melissa serves as a Legal Assistant at SpenceDrake Tax Law. She assists with clients’ administrative and legal support matters. Melissa’s experience and skills help to ensure our clients are supported during their stressful tax disputes.