Pooja Mihailovich

Pooja Mihailovich

Partner, Tax

Contact Information


tel: 416.862.6624



Bar Admission

Ontario, 2006


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



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 the University of Toronto, Faculty of Law and has lectured at Osgoode Hall Law School. She has also authored articles on a wide variety of topics regarding federal income tax matters, and is a contributing editor of Tax Litigation and the Toronto Law Journal.

Pooja is ranked as a leader in tax controversy by International Tax Review and was recognized by Benchmark Litigation as a rising star.

    • Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 92, appeal to the Tax Court of Canada concerning the application of the general anti- avoidance rule (GAAR) to transactions involving the addition of life insurance proceeds to the capital dividend account
    • Oxford Properties Group Inc. v. The Queen, 2018 FCA 30, appeal to the Federal Court of Appeal engaging the application of the GAAR to transactions involving the sale of real estate assets

    • BP Canada Energy Company Inc. v. Canada (National Revenue), 2017 FCA 61, appeal to the Federal Court of Appeal regarding a compliance order requiring the production of tax accrual working papers

    • Canada (National Revenue) v. Thompson, 2016 SCC 21, acted for the Canadian Bar Association as intervener before the Supreme Court of Canada in an appeal considering whether lawyers’ accounting records are excluded from the definition of “solicitor-client privilege” in the Income Tax Act, even if those records would otherwise be privileged at common law

    • Rogers Estate v. The Queen, 2014 TCC 348, appeal to the Tax Court regarding the tax treatment of a stock option surrender payment

    • Canada (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

    • Devon Canada Corporation v. The Queen, 2013 TCC 415, appeal to the Tax Court addressing the application of the “successor rules” in the context of a two-tiered partnership structure

    • 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

    • Edwards v. Canada, 2012 FCA 330, appeal to the Federal Court of Appeal seeking an adjournment pending the enactment of retroactive legislation

    • 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 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

  • The Canadian Legal Lexpert Directory: Recognized in Litigation - Corporate Tax; Lexpert Rising Stars: Leading Lawyers Under 40 Finalist (2020); Canada’s leading corporate tax litigation lawyers in 2021
  • Best Lawyers in Canada: Recognized in Tax Law
  • Benchmark Litigation Canada: Recognized in Dispute Resolution; Tax Disputes (40 & Under Hot List)
  • International Tax Review: Recognized in Tax Controversy; Recognized as a Highly Regarded Lawyer in Women in Tax
  • Euromoney LMG Americas Rising Star Awards: Recognized in Tax and Tax Disputes (Shortlisted)

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

  • International tax: Loblaw successful at Federal Court of Appeal, Osler Update, May 2020.

  • Expert Evidence in Tax Cases (Toronto: Canadian Tax Foundation, 2019), 1:1-13.

  • Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line, Canadian Tax Journal, 2018, 66:4 809-846.

  • 50 Ways to Lose Your Dispute and Your Client: Common Mistakes in Practicing Tax Dispute Resolution (Toronto: Canadian Tax Foundation, 2018), 1:1-9.

  • Transfer Pricing & Intra-Group Financing, Canada, IBFD, September 2017.

  • Getting it Right: The Remedy of Rectification in Canadian Tax Law, Toronto Law Journal, February 2017.

  • Litigation as a Route to Resolution, 2014 Conference Report (Toronto: Canadian Tax Foundation, 2015), 30:1-9.

  • GAAR Revisited: From Instinctive Reaction to Intellectual Rigour, Canadian Tax Journal, 2014, 62:2, 401-428.

  • Protecting Accountants' Tax Advice: A Primer on Privilege, CPA Magazine, May 2014.

  • The Possibilities and Perils of Tax Litigation, 2013 Conference Report (Toronto: Canadian Tax Foundation, 2014), 38:1-20.

  • Substance vs. Process: The Curious Divide in Tax Litigation, Toronto Law Journal, September 2013.

  • Beyond the Border: Dealing with Demands for Disclosure, CCH International Tax Newsletter, July 2013.

  • No Privilege for Accountants’ Tax Advice: A Contest of (Un)equals, Toronto Law Journal, March 2013.

  • Reverse Onus: Time to Reconsider?, Canadian Tax Focus, Volume 2, Number 4, November 2012.

  • The Perils of Precedent, Toronto Law Journal, October 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.