Pooja Samtani

Pooja Samtani, Associate, Taxation

Contact Information

  • tel: 416.862.6624
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Areas of Expertise

Bar Admission

Ontario, 2006

Education

  • University of Waterloo, M.Tax
  • University of Western Ontario, LL.B.
  • University of Toronto, B.Sc. (Hons.) (with distinction)

Office

Toronto

Language(s)

English

Biography

Pooja specializes in advising on tax litigation and dispute resolution matters. She has appeared in significant cases at all levels of Court, and routinely represents clients in disputes before the Canadian tax authorities. In addition to tax controversy matters, her practice also includes advising on general corporate tax matters, and on Canadian tax issues particular to insurance organizations.

Pooja is an adjunct professor at Osgoode Hall Law School. She is an active member of the Canadian Tax Foundation and is currently serving on the Steering Committee of the Toronto chapter of the Young Practitioners Group. She has authored articles on a wide variety of topics regarding federal income tax matters and is a contributing editor of Tax Litigation, a journal published by the Federated Press.

Notable Matters

  • Canada v. GlaxoSmithKline Inc., 2012 SCC 52, appeal to the Supreme Court regarding the transfer price of the active ingredient in a branded pharmaceutical product.
  • Minister of National Revenue v. RBC Life Insurance Company et al, 2013 FCA 50, appeal to the Federal Court of Appeal concerning the validity of ex parte orders requiring the respondent life insurance companies to disclose confidential client information.
  • Edwards v. Canada, 2012 FCA 330, appeal to the Federal Court of Appeal seeking an adjournment pending the enactment of retroactive legislation.
  • Imperial Tobacco Canada Limited v. Canada, Court File No. 34606, leave application to the Supreme Court addressing the deductibility for tax purposes of compensation expenses incurred in the context of a takeover transaction.
  • The Toronto-Dominion Bank v. Canada, 2011 FCA 221, appeal to the Federal Court of Appeal addressing the tax implications of a dividend reinvestment program.
  • TD Securities (USA) LLC v. The Queen, 2010 TCC 186, appeal to the Tax Court of Canada concerning the entitlement of a limited liability company to benefits under the Canada‑U.S. Income Tax Treaty.
  • Saskferco Products ULC v. Canada, 2008 FCA 297, appeal to the Federal Court of Appeal relating to the tax treatment of a natural hedging transaction.

Affiliations

  • Canadian Tax Foundation
  • The Advocates’ Society
  • Canadian Bar Association
  • Ontario Bar Association

Publications/Events/Education

  • No Privilege for Accountants’ Tax Advice: A Contest of (Un)equals, Toronto Law Journal, March 2013.
  • Requests & Requirements: Limitations on the Power to Access Taxpayer Information, CAmagazine, December 2012.
  • Reverse Onus: Time to Reconsider?, Canadian Tax Focus, Volume 2, Number 4, November 2012.
  • The Perils of Precedent, Toronto Law Journal, October 2012.
  • Transfer Pricing & Intra-Group Financing, Canada, IBFD, September 2012.
  • Powers of the Minister Post-Objection, Tax Litigation, Volume XVIII, No. 3, 2012.
  • Tax Settlements: The Common Link Between Risk & Principle, Toronto Law Journal, June 2012.
  • The Interplay of the GAAR & Tax Treaties, International Taxation, Volume 6, March 2012.
  • Special Report: Tax Litigation Demystified, Canadian Tax Journal, 2011, 59:3, 527-545.
  • Framing the Issue in Litigation, Canadian Tax Focus, Volume 1, Number 3, November 2011.
  • The Arm’s Length Standard: A Canadian Perspective, International Taxation, Volume 4, March 2011.  
  • Binding Arbitration Under the Canada-U.S. Income Tax Treaty: New Rules and Guidelines, 40 TM International Journal 103, February 11, 2011. 
  • The New Indian GAAR:  Early Reflections from Canada,International Taxation, Volume 2, Issue 3, July 2010.

Downloadable Profile

Pooja Samtani