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Pooja  Mihailovich

Pooja Mihailovich

Partner, Taxation


Contact Information

pmihailovich@osler.com

tel: 416.862.6624

Office

Toronto

Bar Admission

Ontario, 2006

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

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.

    • Minister of National Revenue v. Thompson, SCC 35590, 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.

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

    • Oxford Properties Group Inc. v. The Queen, 2016 TCC 204, appeal to the Tax Court of Canada engaging the application of the general anti-avoidance rule (GAAR) to transactions involving the sale of real estate assets.

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

    • 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.

    • 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.

  • International Tax Review: Tax Controversy, 2016-2017, recognized as a leading lawyer.

  • Benchmark Litigation, 2017, ranked as a rising star in the Under 40 Hotlist.

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

  • 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.