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.