Daniel Sandler

Partner, Tax Litigation

Daniel is a partner of EY Law LLP and a member of the Tax Law Services group. His practice focuses primarily on tax litigation, representing clients in disputes with the Canada Revenue Agency and the Ontario Ministry of Finance, and before the courts.


Daniel is listed in Chambers Canada and in Chambers Global as one of the leading lawyers in Canada in the field of Tax Law.


Prior to joining EY Law LLP 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.


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

Professional Accomplishments

  • Lead counsel for Blackburn Radio Inc.: first transfer pricing case under s. 247, 2009 TCC 126; consequential assessments vacated, 2012 TCC 255; costs award: 2013 TCC 98.
  • Co-counsel for Peter Sommerer (attribution under s. 75(2)), 2011 TCC 212 (costs award: 14 July 2011); Crown’s appeal dismissed, 2012 FCA 207.
  • Acts for a variety of clients in tax disputes involving: international and domestic tax issues; general anti-avoidance rule (GAAR); transfer pricing; scientific research and experimental development (SRED).
  • Provides advice on corporate and international tax planning structures, restructuring, litigation risk assessments 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)
  • Editor-in-Chief, The International Guide to Advance Rulings (IBFD Publications, 1997-2004)
  • “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]


  • Member, Canadian Tax Journal Editorial Board
  • Member, Canadian Chamber of Commerce Taxation Committee
  • Lecturer, CPA’s In-Depth Transfer Pricing Course (Part II) (Transfer Pricing in the Courts)
  • Faculty, Vienna University of Economics and Business Administration, International Tax LLM (Taxation of Entertainers and Athletes)
  • Senior Research Fellow, Taxation Law and Policy Research Institute, Monash University, Australia