Biography

Michael brings his clients over a decade of experience advising on the tax consequences of business decisions and in dealing with tax authorities in respect of audits, appeals, voluntary disclosures and administrative relief. He has particular expertise dealing with issues of penalties and the rectification of taxpayer errors.

Prior to joining Al Tamimi, Michael was a senior tax lawyer at a Big 4 in Canada, where he maintained a national practice, representing both domestic and international clients, in both Common Law and Civil Law jurisdictions and in English and in French. He also frequently contributes to tax publications and seminars for both clients and practitioners.

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Recent Experience

  • Fully resolved a tax dispute for a European manufacturer in respect of deductibility of expenses incurred in shutting down a Canadian manufacturing plant.
  • Designed and implemented a tax-driven corporate structure for a major online gaming (e-sports) developer for key employee participation in the ownership of the IP for a new game.
  • Received consent to judgment in an appeal of a tax assessment against an estate in connection with matrimonial property held in a deemed trust.
  • Fully resolved a tax dispute for a major international consulting firm in respect of reconciliation of income tax and sales tax by convincing the appeals division of the tax authority to reject the audit methodology employed by the audit division.
  • Obtained a successful voluntary disclosure for a charity that had failed to file many years of tax returns in respect of numerous trusts and funds.
  • Fully resolved a tax dispute for an elderly woman who had been the victim of defalcation by a family member, and was assessed tax on the unlawfully-taken money; the family member was instead assessed as a result of Michael’s advocacy.

Language(s)

  • English
  • French
  • Hebrew

Education

2010 – J.D. (Common Law), Université de Montréal

2008 – D.D.N. (Droit Notarial), Université de Montréal

2007 – LL.B. (Droit Civil), Université de Montréal

2005 – Certificate in Chinese Law Studies, CUPL (Beijing)

Admission

2014 – Law Society of Ontario (Canadian Legal Advisor)

2011 – Barreau du Québec