Andrew Boyd
Biography
Andrew Boyd is a partner in Baker McKenzie's Tax Practice Group in Toronto. His practice focuses on tax litigation and dispute resolution.
Andrew is also an active member of the tax community, having served on the Steering Committee of the Canadian Tax Foundation’s Young Practitioner’s Group (Toronto) for four years, during which time he organized and moderated presentations on topics such as rectification, developments in GAAR jurisprudence, responding to audits, the changing tax litigation landscape, et cetera. He has also presented on evidentiary issues that arise in Tax Court trials and best practices for working with expert witnesses.
Practice Focus
Andrew has broad experience working on motions, trials, and appellate court hearings and has assisted taxpayers litigating the application of federal and provincial GAARs, transfer pricing, sham, window dressing, compliance with complex technical tax provisions, and whether amounts are on income account, capital account, or recognized as ECEs. He has worked on GST disputes relating to the denial of input tax credits and whether particular services are taxable supplies.
He has also worked on cases defining the limits of the CRA’s powers, including cases that turn on what assistance the CRA can force a taxpayer to provide during audit, when the CRA can intentionally delay reassessing a taxpayer, and when the CRA will be permitted to reassess taxpayers beyond the ordinary limitation periods.
Representative Legal Matters
Andrew has litigated cases involving:
- CRA’s attempted application of the transfer pricing rules to guarantee fee payments.
- CRA’s attempt to treat stock option surrender payments as tax nothings.
- CRA’s attempt to apply the BC GAAR to a Q-Yes plan.
- CRA’s attempted refusal to reassess a taxpayer in a timely way.
- CRA’s attempt to compel the taxpayer to provide a list of sensitive tax positions at audit.
- CRA’s attempt to reassess a taxpayer beyond the ordinary limitation period.
Professional Honors
- Best Lawyers: Recognized as "One to Watch" in Tax Law, 2022-2023
Professional Associations and Memberships
- Law Society of Ontario
- Ontario Bar Association
- Canadian Bar Association
- Canadian Tax Foundation
Admissions
- Ontario~Canada (2014)
Education
- Osgoode Hall Law School (J.D.)
- University of Waterloo (B.A. (Hons))
Languages
- English