Tax Lawyers
Senior Tax Lawyer
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 over 10 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.
Associate Tax Lawyer
Bharat Galani, BCom, LLB, CA

Bachelor of Laws (LLB)
Chartered Accountant (CA)
Bharat Galani is a law, finance and taxation professional with over 15 years’ experience. He is both a Tax Lawyer and Accountant. He holds a Bachelor of Commerce degree, Chartered Accountant (CA) designation and a Bachelor of Laws (LLB) degree, an effective combination for tax matters.
Bharat has a deep understanding of financial matters and a keen eye for detail. He has extensive experience working in the banking sector and founded his own firm ‘Galani & Associates’ providing valuable consultancy to clients from varied sectors. Bharat has extensive experience with tax and accounting matters and regularly represents clients in tax disputes with provincial and federal authorities.
Bharat is a practicing lawyer who specializes in Taxation Law and also is experienced with real estate conveyancing laws in Ontario. He excels at interpreting and researching Tax Laws and is equally adept at resolving Income Tax and GST/HST matters. His background as a Chartered Accountant is invaluable for resolving tax matters and disputes. His solutions are comprised of legal, accounting and financial considerations.
Throughout his career, Bharat has been committed to providing clients with the highest quality legal services possible. He has a reputation for being responsive and attentive to clients’ needs, and for going above and beyond to ensure their satisfaction.
Bharat began his legal and accounting career in India. He obtained his Canadian equivalency from Toronto Metropolitan University.



