Brent Murray, LLB

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Specialty

Indirect Tax

Experience

Tax

Brent's practice focuses exclusively on commodity tax and customs including goods and services tax (GST), harmonized sales tax (HST), provincial sales tax (PST) and related cross border matters. Brent frequently advises clients on indirect tax aspects of corporate reorganizations. He also represents clients in tax dispute resolution matters involving commodity and sales tax and has appeared before the Tax Court of Canada, the Federal Court and the Provincial Courts.

Recognitions

  • Normand Guerin Award for outstanding contribution tthe advancement of commodity tax studies

Education

  • LL.B University of British Columbia, 1996
  • Bar Admission – Ontario 1998

Professional Memberships

  • CCH GST Reporter Editorial Board
  • Canadian Bar Association's Sales and Commodity Tax section
  • Canadian Tax Foundation
  • Southern OntariCommodity Tax Group

Published Works

  • "Customer Discounts and Rebates: Tele-Mobile Decision", N288, September 2012
  • "Drop Shipments and Imports: Potential Pitfalls", N. 287, August 2012
  • "CRA Targeting Holding Companies' Input Tax Credits", N. 286, July 2012
  • "Global Cash Access Decision: Retroactive Gutting of Financial Service Exemption", N. 285, June 2012
  • "Supreme Court – What Constitutes a Supply and ITC Entitlement", N. 284, May 2012
  • "Non-Residents and Carrying On Business in Canada", N. 282, March 2012
  • "Multiple Supplies and Incidental Supply Rules", N. 281, February 2012
  • "De Minimis Financial Institutions", N. 280, January 2012
  • "What Constitutes "All or Substantially All""?, N. 279, December 2011
  • "Exempt Medical Care and Single vs. Multiple Supplies", N. 278, November 2011
  • "HST Self-Assessment and Rebate Rules", N. 277, October 2011
  • "Determining Place of Residency", N. 276, September 2011
  • "Extending the Assessment Limitation Period", N. 275, August 2011
  • "Incoterms 2010 Rules and Place of Delivery", N. 274, July 2011
  • "Directors Be Warned: New Developments on Due Diligence Defence", N. 273, June 2011
  • "Gift Certificates versus Coupons – The CRA's Distinction", N. 272, May 2011
  • "Pension Plans – Selected Listed Financial Institution and HST Considerations", N. 271, April 2011
  • "What's New: Section 167 Election for Sale of a Business", N. 270, March 2011
  • "QST "Place of Supply" Rules-Comparing GST Rules", N. 269, February 2011
  • "Evidence tSupport Exported Supplies", N. 268, January 2011
  • "Input Tax Credit Entitlement as Determined by the Courts" - Normand Guerin 2010 Award

Speaking Engagements

  • 2012 CICA Commodity Tax Symposium: Input Tax Credit Entitlement as Determined by the Courts: Important Principles and Selective Issues
  • 2011, 2010 and 2008 CICA instructor In-Depth GST Course
  • 2009 CICA Commodity Tax Symposium: Input Tax Credit Entitlement as Determined by the Courts.
  • 2009 Canadian Tax Foundation: Top 10 GST/HST Issues for Income Tax Practitioners
  • 2009 and 2008 CCH Webinar, GST Update
  • 2008 Tax Executives Institute: PwC International Tax Seminar: GST Case Law Update
  • 2008, 2007 and 2006 CICA Commodity Tax Mid-Year Update Conference