William I. Innes | Fraser Milner Casgrain LLP

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William I. Innes LL.M., LL.B, B.Sc., Counsel

William has practised in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Mr. Innes acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

Mr. Innes is listed and recognized in the 2012 edition of The Best Lawyers in Canada, the 2012 LEXPERT/American Lawyer Guide to the Leading 500 Lawyers in Canada, The 2010 Canadian Legal LEXPERT Directory, the 2011 LEXPERT/American Lawyer Guide to the Leading 500 Lawyers in Canada, the 2010 LEXPERT Guide to the Leading US/Canada Cross-Border Litigation Lawyers in Canada, The 2010 LEXPERT/American Lawyer Guide to the Leading 500 Lawyers in Canada, The 2009 LEXPERT/American Lawyer Guide to the Leading 500 Lawyers in Canada, the 2009 LawDay list and Canadian Who’s Who.

Mr. Innes is also AV Peer Review Rated according to Martindale-Hubbell (Preeminent), its highest level of professional ranking.

Mr. Innes is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Mr. Innes is the author or co-author of several legal texts and numerous articles.

Mr. Innes is one of 26 Canadian members elected to the International Academy of Estate and Trust Law.

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Bill has practised in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada).

Representative Work

Acted for an international retailer in the Tax Court of Canada & Federal Court of Appeal on a successful appeal of GST reassessments issued under the Excise Tax Act

Heron Bay Investments Ltd. v. The Queen, 2010 FCA 203.

Donato v. The Queen, 2009 TCC 590 and 2010 TCC 16.

The Queen v. Prévost Car Inc., 2009 FCA 57

Knights of Columbus v. The Queen, 2008 TCC 307

Publications

Co-Author, "Lipson v. R.: The Shuffle of Cheques, Decks and Equity", Tax Litigation Journal, vol. 16, no. 2, May 2009, p.982

An End to Uncertainty – Crown Will Not Appeal Taxpayer’s Victory in Prévost Car

FMC Team Prevails in "Beneficial Owner" Case

Lipson: Supreme Court Hands CRA Biggest Ever GAAR Victory in a Cliff-Hanger

New Developments and Selected Issues in the Liability of Directors and Officers of Charitable and Non-Profit Corporations

"378 Days to Victory: The Conduct of a Ground-Breaking Tax Treaty Case," FMC Focus on Tax, June 2008

Focus on Tax - Knights of Columbus

Charities, Non-Profits and Philanthropy Under the Income Tax Act

W.I. Innes, C. Chua, R.B. Bissell, Federal Tax Practice, Toronto: CCH, 2007

W. I. Innes, P. J. Boyle and J. A. Nitikman, The Essential GAAR Manual: Policies, Principles and Procedures, Toronto: CCH, 2006

W. I. Innes and P. J. Boyle, Charities, Nonprofits and Philanthropy Under the Income Tax Act, Toronto: CCH, 2006

Advocacy & Taxation in Canada, eds. David W. Chodikoff & James L. Horvath Toronto: Irwin Law, 2004

W.I. Innes, “Basis for Assessment, Arguments and Assumptions: An Examination of the Underlying Policy Considerations,” 2004, 52 C.T.J., No. 1, p. 59

W.I. Innes, C.M. Kray and Brian J. Burke, “New Developments and Selected Issues in the Liability of Directors and Officers of Charitable and Non-Profit Corporations,” The Philanthropist, Vol. 18, No. 3, May 2004

W.I. Innes, “The Case for Tax Incentives on Gifts of Publicly Traded Securities,” 2003, 51 C.T.J., No. 2, 905-12

W.I. Innes, “Will-o-the-wisps and Other Exotic Tax Species: Recent Developments in the Rules of Crown Pleading in Tax Litigation,” 2003, 11 Tax Litigation (2) 682-94

W.I. Innes, “The Meaning of ‘Reasonable’: The Emergence of the ‘Business Judgement’ Rule,” 2002, 10 Tax Litigation (2) 629-32

W.I. Innes & Matthew G. Williams, “Protections Against Self-Incrimination in Income Tax Audits, Investigations, and Inquiries,” 2001, 49 C.T.J. (6) 1459-95

W.I. Innes, "Case Comment, R. v. Fink (Ont. C.A.)," 2001, C.T.J. (3) 727-31

W.I. Innes & Matthew G. Williams, “Onus of Proof and Ministerial Assumptions: The Role and Evolution of Burden of Proof in Income Tax Appeals,” An Update, January 18, 2001, The Advocates Society, Tax Litigation Forum, Toronto

W.I. Innes & Matthew G. Williams, “Subsection 160(1): Preserving a Measure of Fairness,” 2000, 8 Tax Litigation (3)

W.I. Innes & Matthew G. Williams, “Derivative Assessments under Subsection 160(1): Preserving a Measure of Fairness,” Dec. 2000, Federated Press

W. I . Innes, M. R. O’Sullivan & C. Picard, “Trusts” in M.E. Grottenthaler, ed., Doing Business in Canada, Toronto: Matthew Bender & Co. Inc., Release No. 26, Oct. 1998, Vol. 2

W.I. Innes & H. Moorthy, “The De-Mystification of Onus: Observations on the Role and Evolution of Ministerial Assumptions in Income Tax Appeals,” 1998, 46 C.T.J. (6) 1187

W.I. Innes, “The Importance of Being Interest: A Critique of the Decision of the Federal Court of Appeal in The Queen v. Shell Canada,” 1997, 6 Tax Litigation 350

W. I. Innes, Tax Evasion, 2d ed., Toronto: Carswell, 1995

W.I. Innes & Janice McCart, “Transfer-Pricing Disputes: Access to and Disclosure of Information,” 1995, 43 C.T.J. (4) 821

W. I. Innes, Tax Evasion in Canada, Toronto: Carswell, 1987

Co-Editor, Canadian Tax Objection and Appeals Procedures, CCH, Toronto

Prior Speaking Engagements

W.I. Innes, Donald G.H. Bowman Q.C. and David Spiro, "10 Things You Need to Know About Resolving Tax Controversies", FMC Seminar Series, Toronto, June 2, 2011

W.I. Innes, “How to Deal with Audits in a Proactive Fashion,” and “How to Deal with Problems Involving Potential Solicitor/Client Privilege Material,” FMC Seminar, Fall Tax Update, Toronto, November 2007

W.I. Innes & Dessislav Dobrev, “Observations on Section 94 of the Income Tax Act,” Canadian Tax Foundation, 58th Annual Tax Conference, Toronto, Nov. 28. 2006

W.I. Innes & D.R. Milot, “Later Life Learning Seminar on Tax Law,” Innis College, Toronto, Nov. 22, 2004

W.I. Innes, Patrick Boyle & Alexandra Brown, “An Introduction to Tax Appeals,” C.B.A. Taxation Conference, Toronto, June 8, 2004

W.I. Innes & Kathryn Philpott, “Faculty of the Advocates’ Society: Tax Litigation Skills Certificate Program,” Tax Court of Canada, Toronto, May 28, 2004

W.I. Innes, “Notes on Appellate Advocacy,” Department of Justice, Toronto, Feb. 13, 2003

W.I. Innes, “Faculty of the Advocates Society: Tax Litigation Skills Certificate Program,” Federal Court of Canada, Toronto, Jan. 31, 2003

W.I. Innes & Matthew G. Williams, “Penalizing Tax Planners: Section 163.2 and the Role of the Courts,” Ontario Tax Foundation Conference, Toronto, Oct. 16, 2001

W.I. Innes & Brian J. Burke, “Advisor Penalties: How Will the Courts Construe Section 163.2?” Canadian Tax Foundation, 53rd Annual Tax Conference, Vancouver, Sep. 24, 2001

W.I. Innes & Matthew G. Williams, “Transfer Pricing Disputes: Access to and Disclosure of Information - an Update,” The Canadian Tax Institute, Toronto, Nov. 2000

W.I. Innes & Brian J. Burke, “First Annual Charity Law Symposium: Fundamental New Developments in the Law of Charities,” C.B.A.O., Toronto, Oct. 2000

W.I. Innes & Michael J. Colborne, “Advanced Tax Planning for Trusts: Exploring the Impact of the December 17, 1999 Amendments and Revisiting the Grey Areas,” The Canadian Tax Institute, Toronto, 2000

W.I. Innes, “Trust Deconstruction: Insurance and January 1, 1999,” C.B.A.O. & C.A.L.U. Conference, Toronto, Sep. 1998

W.I. Innes, “The De-Mystification of Onus: Observations on the Role and Evolution of Ministerial Assumptions in Income Tax Appeals,” C.B.A. Conference: Fundamentals of Federal Tax Litigation: From Audit to Appeal, Toronto, May 7, 1998

W.I. Innes, “Access to Revenue Canada Information in Transfer Pricing Dispute,” Insight Conference: Advanced Transfer Pricing, Toronto, Apr. 23-24, 1998

W.I. Innes, “Advantages and Disadvantages in Using a Québec Trust or an Ontario Trust in Commercial Matters: A Comparative Analysis,” McGill University Meredith Lecture Series: Contemporary Utilization of Non-Corporate Vehicles of Commerce, Montréal, May 23-24, 1997

W.I. Innes & Joel T. Cuperfain, “Variations of Trusts: Analysis of the Effects of Variations of Trusts Under the Provisions of the Income Tax Act,” Revenue Canada Conference: Taxation of Trusts and Beneficiaries, Montréal, Mar. 17-19, 1997

W.I. Innes, “Culture, Commerce, Death and Taxes: A Lawyer’s Perspective on Cultural Property,” The American Society for Aesthetics: 54th Annual Meeting, Montréal, Oct. 16-19, 1996

W.I. Innes & Janice McCart, “Knowledge Lost in Information - Transfer Pricing Disputes: Access to and Disclosure of Information,” Annual Forum on Transfer Pricing Strategies: A Complete Guide to Revenue Canada and I.R.S. Policies: The Annual Forum on Transfer Pricing, Toronto, Mar. 4-5, 1996

W.I. Innes, “Risk Management in the Charitable and Non-Profit Sectors: Liability of Directors, Officers and Members of Charitable and Non-Profit Corporation Selected Issues,” C.B.A.O. Conference: Without a View to Profit: Non-Profits and Charities, Toronto, Nov. 3, 1995

W.I. Innes, “The Art of the Deal. Part III: Negotiating Settlements - the Litigation Process,” Canadian Tax Foundation: 46th Annual Tax Conference, Toronto, Nov. 21-23, 1994

W.I. Innes, “Appellate Advocacy in Tax Litigation,” LSUC Dept. of Education: The Essentials of Tax Litigation, Toronto, Jun. 8, 1994

W.I. Innes & Joel T. Cuperfain, “Trusts: Using Them to Achieve a Tax Advantage,” Insight Conference: Estate Planning: Successful Tax Strategies for Wealth Transfer, Toronto, May 26, 1994

W.I. Innes & G. Fortin, “Trust Issues Revisited,” Insight Conference: Estate Planning: New Developments, New Tax Strategies, Toronto, Mar. 3, 1992

W.I. Innes, “The Taxation of Indirect Benefits: An Examination of Subsections 56(2), 56(3), 56(4), 245(2) and 245(3) of the Income Tax Act,” Canadian Tax Foundation: 39th Annual Tax Conference, Montréal, Nov. 23-25, 1987