Michelle Moriartey

Michelle is a partner in the Tax Group and leads the tax litigation practice at Farris LLP.

Michelle has extensive experience in all aspects of tax litigation and dispute resolution, including representing clients in disputes with the Canada Revenue Agency (CRA) and the Ministry of Finance, from the audit and objection stages to appeals before the courts. Michelle regularly appears on tax matters before the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal, and all levels of courts in British Columbia.

Michelle also resolves tax problems through other means, including voluntary disclosures, taxpayer relief requests, rectification and rescission proceedings and remission applications.

Michelle advises clients in respect of a wide range of Canadian tax issues, including tax avoidance, real property taxes (speculation tax, PTT and Empty Homes Tax), residence for tax purposes, real estate dispositions, employee and shareholder benefits, taxation of trusts and estates, RRSPs and TFSAs, offshore tax compliance, and GST.

Before joining Farris, Michelle worked for a boutique tax firm in downtown Vancouver. Prior to that, Michelle served as a Judicial Clerk at the Federal Court of Appeal and then practiced for four years with the tax group of an international law firm.