Steven Raphael


Steven Raphael is an associate lawyer with EY Law LLP and a member of the Tax Law Services group where his practice encompasses all aspects of tax advisory and taxpayer dispute resolution. A major focus of Steven’s practice is Canadian indirect taxes including all matters relating to Canada's Goods and Services Tax (GST) and Harmonized Sales Tax (HST), provincial sales taxes (PST/RST/QST), and other Canadian indirect taxes (e.g., tobacco tax, mining tax, and insurance premium tax).


Prior to joining EY Law LLP, Steven practiced at a leading tax and trade law firm in Toronto. In addition to advising clients on complex tax matters, Steven has experience representing clients at the audit and objection stages and in litigation at both the trial and appellate levels.


  • Barrister & Solicitor (Ontario), 2011
  • Juris Doctor (Osgoode Hall), 2010
  • Master of Business Administration (Schulich School of Business), 2010
  • Bachelor of Kinesiology (McMaster University), 2006

Selected Publications

  • The GST/HST in Breach of Contract Disputes, Tax for the Owner-Manager, Volume 19, Number 1, January 2019 (Co-authored with John G. Bassindale)
  • A Fabulous Review of Recent Indirect Tax Cases That Even Income Tax Practitioners Will Be Interested In, The Canadian Tax Foundation’s 70th Annual Tax Conference, Vancouver, BC, November 25-27, 2018 (Co-Authored with Robert G. Kreklewetz)
  • When ITCs Can Be Claimed in the Absence of Taxable Supplies, Canadian Tax Highlights, Volume 26, Number 5, May 2018 (Co-Authored with Robert G. Kreklewetz)
  • CRA Reassessments and Alternative Arguments Beyond the General Limitation Period, Sales Tax, Customs & Trade, Volume XV, No. 1, 2018 (Co-authored with Bryan Horrigan)
  • Tax Appeal Deadlines: Traps and Tips, Tax for the Owner-Manager, Volume 18, Number 1, January 2018 (Co-authored with John G. Bassindale)
  • Criminal Trial Findings Relevant in TCC Appeals, Canadian Tax Highlights, Volume 25, Number 11, November 2017 (Co-authored with Robert G. Kreklewetz)


  • Member, Canadian Tax Foundation
  • Member, Canadian Bar Association
  • Member, Ontario Bar Association
  • Member, Canadian Tax Foundation Toronto Young Practitioners’ Steering Committee
  • Past Editorial Board Member, Sales Tax, Customs & Trade