Daniel Sandler

Daniel leads the tax controversy practice at EY Law LLP. His practice focuses primarily on tax litigation, representing clients in disputes with federal and provincial tax authorities, and before the courts.

Experience

Prior to joining EY Law as a partner, Daniel was a professor at the Faculty of Law, The University of Western Ontario, where he taught tax law since 1995.

Daniel has served as a consultant to the OECD, the Auditor-General of Canada, and the Technical Committee on Business Taxation. He has written several books and numerous articles and spoken worldwide on various aspects of tax law and policy.

Credentials

• Bachelor of Laws (Toronto), 1986
• Master of Laws (Cambridge), 1989
• Doctor of Philosophy (Cambridge), 2006
• Barrister and Solicitor (ON), 1988

Professional Accomplishments

• Has represented clients in cases before the Tax Court of Canada, Federal Court, Federal Court of Appeal and various provincial superior courts.
  
• Acts for a variety of clients in tax disputes involving various issues, including: international and domestic tax issues; general anti-avoidance rule (GAAR); transfer pricing; valuation; thin capitalization; capital vs income; scientific research and experimental development (SRED).
  
• Provides advice on corporate and international tax planning structures, restructuring, litigation risk assessments, rectification and more.
  

Select Publications

Daniel has authored 7 books and numerous articles in national and international journals, including:

• Venture Capital and Tax Incentives: A Comparative Study of Canada and the United States (Canadian Tax Foundation, 2004)
• Tax Treaties and Controlled Foreign Company Legislation: Pushing the boundaries (Kluwer Law International, 1998)
• The Taxation of International Entertainers and Athletes: All the world’s a stage (Kluwer Law International, 1995)
• Editor (with T Edgar & A Cockfield), Materials on Canadian Income Tax, 14th ed. (Carswell, 2010)
• “Disputing Denied Downward Transfer-Pricing Adjustments” Canadian Tax Journal (2019) [with L Watzinger]
  
• “(Can’t Get No) Satisfaction? Look Beyond the Fairness Provisions” 2018 Conference Report (CTF) [with A Blackler]
• “Catch 22: A Principled Basis for the Settlement of Tax Appeals” Canadian Tax Journal (2009) [with C Campbell]
• “The Minister’s Burden Under GAAR” Canadian Tax Journal (2006)
• “The Benchmark Income Tax Treatment of Employee Stock Options: A Basis for Comparison” Canadian Tax Journal (2003)
• “The Relationship Between Domestic Anti-Avoidance Legislation and Tax Treaties” Canadian Tax Journal (1997) [with J. Li]
• “Tax Incentives for R&D” Fiscal Studies (1995) [with R. Griffiths and J. van Reenen]
  

Community

• Co-Editor, Canadian Tax Journal (2019 – present)
• Faculty, Vienna University of Economics and Business Administration, International Tax LLM (Taxation of Entertainers and Athletes), 2008-2015
• Lecturer, CPA’s In-Depth Transfer Pricing Course (Part II) (Transfer Pricing in the Courts), 2013-2014