Michelle Moriartey

Michelle Moriartey is a Partner in the Tax Group at Farris LLP in Vancouver, British Columbia, where she practices in the areas of tax law and tax litigation. She advises individuals, businesses, trusts, and estates on a broad range of Canadian tax matters and represents clients in disputes with tax authorities and before the courts.

Michelle’s practice includes tax litigation and dispute resolution involving the Canada Revenue Agency (CRA) and provincial tax authorities, including the Ministry of Finance. She assists clients at every stage of the dispute process, including audits, objections, negotiations, and appeals. Michelle regularly appears before the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal, and the courts of British Columbia.

In addition to litigation, Michelle assists clients with resolving tax matters through voluntary disclosures, taxpayer relief requests, rectification and rescission proceedings, and remission applications. Her practice also includes advising on tax planning and compliance matters involving tax avoidance allegations, offshore tax compliance, GST, employee and shareholder benefits, RRSPs and TFSAs, and the taxation of trusts and estates.

Michelle also advises on real property tax matters, including speculation and vacancy tax issues, property transfer tax (PTT), Empty Homes Tax, and tax considerations relating to real estate dispositions and residence for tax purposes.

Before joining Farris LLP, Michelle practiced with a boutique tax law firm in downtown Vancouver. She previously served as a Judicial Clerk at the Federal Court of Appeal and practiced with the tax group of an international law firm, where she worked on a variety of Canadian tax and dispute resolution matters.