Sean’s practice is primarily focused on commodity taxation, customs and related cross-border matters, and includes all aspects of the GST, HST, customs duty and provincial sales taxes. He assists clients with international and national structuring, planning, compliance and representations and appeals. Sean has appeared before the provincial courts, the Tax Court of Canada and the Federal Court of Appeal. He was past Counsel to the House of Commons Standing Committee on Finance and served as counsel during the Committee’s public hearings on the proposed goods and services tax and its subsequent review of the goods and services tax legislation. Sean has also served as a consultant to the federal Department of Finance in relation to various sales tax issues.
Notable Matters — Sean acts for many of Canada’s largest businesses and industry associations in connection with the commodity tax aspects of corporate transactions and restructurings as well as tax disputes and litigation. He has appeared before Tax Court of Canada and Federal Court of Appeal in connection with GST/HST and other commodity tax cases, most recently representing successful taxpayers in Riverfront Medical Evaluations Limited, State Farm Insurance Companies, Colleges of Applied Arts & Technology, Canada Trustco Mortgage Company, The Canadian Medical Protective Association, General Motors of Canada Limited and the President’s Choice Bank.