David E. Spiro LL.B, B.A., Counsel

David acts for domestic and international business enterprises on the resolution of income tax controversies and commodity tax disputes. He advises clients on the management of Canadian tax audits and pursues objections and appeals with federal and provincial tax authorities across a wide range of issues. David has appeared frequently before the Tax Court of Canada and the Federal Court of Appeal and acted as counsel on the first GST appeal heard by the Supreme Court of Canada.

Chambers Global: The World's Leading Lawyers for Business 2011, ranks David as one of three tax litigation lawyers in Canada in Band 1 and reports that clients describe David as "exceptionally timely, courteous, smart and solutions-oriented." Excerpts from David's most recent Martindale-Hubbell peer review include the following:

Posted by a Judge on 08/08/09
5.0 out of 5.0
The judges of the Tax Court of Canada find it a pleasure to have Mr. Spiro before them as counsel on appeals. He is also a member of the Bench & Bar Committee of the Tax Court of Canada and contributes significantly to its deliberations.

Posted by a Judge on 08/08/09
5.0 out of 5.0
Pleasure to have appearing before me.

David is also recognized for his expertise in tax litigation by The 2012 LEXPERT/American Lawyer Guide to the Leading 500 Lawyers in Canada, International Tax Review's World Tax 2012, International Tax Review's Tax Controversy Leaders (Canada) 2011, The 2011 Canadian Legal LEXPERT Directory, The 2011 LEXPERT Guide to the Leading U.S./Canada Cross-Border Litigation Lawyers in Canada, PLC Cross-border Tax Handbook and PLC Which Lawyer?

David is a member of the Minister’s Advisory Committee on Judicial Appointments for the Tax Court of Canada, the Tax Court Bench and Bar Committee, the editorial board of Tax Litigation, The Advocates’ Society, Canadian Tax Foundation, International Fiscal Association, Canadian Bar Association and American Bar Association. He is a past Co-Chair of the Toronto Centre Canada Revenue Agency & Professionals Group and founding Chair of the Tax Litigation Skills Certificate Program at The Advocates’ Society. David has written numerous articles and is a frequent speaker on tax litigation matters.

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Representative Work
Bozzer v. The Queen, 2011 FCA 186. Acted for the taxpayer in the Federal Court of Appeal on a successful challenge to the Canada Revenue Agency's restrictive interpretation of the "10 year rule" for cancellation of interest under the Income Tax Act.
United Parcel Service Canada Ltd. v. Minister of Public Safety and Emergency Preparedness, 2011 FC 204. Acted for United Parcel Service Canada Ltd. in the Federal Court on a judicial review application clarifying the scope of the Administrative Monetary Penalty System (AMPS) under the Customs Act.
Acted for an international retailer in the Tax Court of Canada on a successful appeal of GST reassessments issued under the Excise Tax Act.
The Queen v. Donato, 2010 FCA 312. Acted for the taxpayer in the Federal Court of Appeal upholding a cost award by the Tax Court of Canada that was 400% higher than the tariff amount.
Heron Bay Investments Ltd. v. The Queen, 2010 FCA 203. Acted for the taxpayer in the Federal Court of Appeal on a successful procedural challenge to the fairness of a trial in the Tax Court of Canada.
Publications
Prior Speaking Engagements
Chair - "Third Annual Charity Law Seminar", UJA Federation of Greater Toronto, January 17, 2012
Panelist - "Judges' Panel", Canadian Tax Foundation Sixty-Third Annual Conference, November 29, 2011
Speaker - "Documentary Discovery", Tax Court of Canada Law Clerk Seminar Program, October 17, 2011
Panelist - "10 Things You Need to Know About Resolving Tax Controversies", FMC Seminar Series, June 2, 2011
Panelist - "Tax Litigation Essentials", The Ontario Bar Association - Young Lawyers Division, March 30, 2011
Contact Information
Toronto
+1 416 863 4761
david.spiro@fmc-law.com
Year of Call
1989 (Ontario)
Education
University of Toronto, LL.B., 1987
York University, B.A. (with Distinction), 1984
Languages Spoken
English