Andrew Boyd

Andrew Boyd

Associate, Tax

Contact Information

aboyd@osler.com

tel: 416.862.6741

Office

Toronto

Bar Admission

Ontario, 2014

Education

  • Osgoode Hall Law School, J.D.
  • University of Waterloo, B.A. (Hons)

Language(s)

English

Andrew practices exclusively in the field of tax litigation. He is passionate about defending taxpayers’ interests, and has broad experience working on motions, trials, and appellate court hearings.

He has assisted taxpayers litigating the application of federal and provincial GAARs, transfer pricing, sham, window dressing, compliance with complex technical tax provisions, and whether amounts are on income account, capital account, or recognized as ECEs. He has worked on GST disputes relating to the denial of input tax credits and whether particular services are taxable supplies.

He has also worked on cases defining the limits of the CRA’s powers, including cases that turn on what assistance the CRA can force a taxpayer to provide during audit, when the CRA can intentionally delay reassessing a taxpayer, and when the CRA will be permitted to reassess taxpayers beyond the ordinary limitation periods. 

Andrew is also an active member of the tax community, having served on the Steering Committee of the Canadian Tax Foundation’s Young Practitioner’s Group (Toronto) for four years, during which time he organized and moderated presentations on topics such as rectification, developments in GAAR jurisprudence, responding to audits, the changing tax litigation landscape, etcetera. He has also presented on evidentiary issues that arise in Tax Court trials and best practices for working with expert witnesses.

    • Burlington Resources Finance Company v. The Queen, 2017 TCC 144; 2019 TCC 143; 2020 TCC 32. CRA’s attempted application of the transfer pricing rules to guarantee fee payments (procedural motions).
    • Devon Canada Corporation v. The Queen, 2018 TCC 170. CRA’s attempt to treat stock option surrender payments as tax nothings.
    • Veracity Capital Corporation v. Canada (National Revenue), 2017 BCCA 3. CRA’s attempt to apply the BC GAAR to a Q-Yes plan.
    • McNally v. Canada (National Revenue), 2015 FC 767. CRA’s attempted refusal to reassess a taxpayer in a timely way.
    • Canada (National Revenue) v. BP Canada Energy Company, 2015 FC 714. CRA’s attempt to compel the taxpayer to provide a list of sensitive tax positions at audit.
    • Inwest Investments Ltd. v. Canada (National Revenue), 2015 BCSC 1375. CRA’s attempt to reassess a taxpayer beyond the ordinary limitation period.

  • Best Lawyers: Recognized as “One to Watch” in Tax Law

  • Adjunct Lecturer (Bowman Tax Moot Coach), University of Toronto, 2019-2022
  • Canadian Tax Foundation
  • Ontario Bar Association
  • Canadian Bar Association
  • Law Society of Ontario

  • From Counsel to Defendant: Professional Liability in the Tax Context. 2018 Tax Litigation, Volume XXI, No. 3
  • Important Canadian tax updates – Filings and disputes. March 18, 2020
  • Supreme Court of Canada clarifies the remedy of rectification in Canadian tax cases. Dec 12, 2016
  • “GAAR at 25: Lessons Learned and Current Challenges”, Canadian Tax Focus, November 2013