Juris Doctor (JD)
Tax Lawyers
Cris Best, BA, JD, LLM (Tax)
Senior Tax Lawyer
Juris Doctor (JD)
Masters in Tax Law (LLM)
CPA In-Depth Tax Program (I&II)
Cris Best has been practicing Tax Law for approximately 15 years. He has a Bachelor’s Degree (BA) from Simon Fraser University and 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 of Canada (CPA) 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.
Maxwell Goulioutkin, BCom, JD
Tax Lawyer
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.
Daniyal Ahmad, HBSc, JD
Tax Lawyer
Juris Doctor (JD)
Honours Bachelor of Science (HBSc)
Daniyal is an Associate Lawyer 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.
Tammy Jian, LLB, LLM
Law Student
Juris Doctor (JD) 2026
Master of Laws (LLM)
Bachelor of Laws (LLB)
Tammy is a student at Osgoode Hall Law School entering her third and final year of the Juris Doctor program. She also has a Masters in Law from Case Western University in the United States. She began her legal studies with the East China University of Political Science and Law. She graduated with a specialization in Intellectual Property Law and was awarded a scholarship to study in the US.
Legal Assistant
Brandy Sommer Wood
Brandy is a Legal Assistant at SpenceDrake Tax Law. She assists with administrative and legal support matters. She is dedicated to helping clients navigate their often stressful tax disputes. With an empathetic and attentive nature, she ensures our clients are supported.
Legal Assistant
