Patrick  Lindsay

Patrick Lindsay

Partner, PwC Law LLP

Patrick is an advocate for clients in tax matters. He frequently appears in Court to litigate substantive tax issues and to defend taxpayer rights. He also helps clients resolve tax disputes prior to litigation by negotiating with tax authorities.

When resolving tax disputes, or avoiding potential tax disputes, Patrick makes effective use of many strategies, including: voluntary disclosures, fairness applications, rectification orders, judicial reviews of CRA administrative decisions and access-to-information requests. He also provides advice to maximize the scope of privilege when tax planning, assessing tax risks and throughout the tax dispute resolution process.


  • George Weston Limited v The Queen, 2015 TCC 42, successfully overturned a long-standing CRA position regarding the taxation of derivatives, resulting in a favourable tax treatment on the disposition of $2 billion in cross-currency swaps
  • Birchcliff Energy Ltd. v The Queen, 2015 TCC 232, under appeal to the FCA, at issue is whether the GAAR can apply to override the normal operation of the loss streaming rules and eliminate $39 million in tax attributes
  • JTI-MacDonald Corp. v Alberta, 2015 ABQB 238, 2016 ABCA 28, - successfully overturned a $16 million assessment of provincial tobacco tax
  • MNR v RBC Life Insurance Company et al., 2011 FC 1249, 2013 FCA 50, successfully overturned demands issued by the Minister to force the production of confidential client information
  • Husky Energy Inc. v Alberta, 2011 ABQB 268 – successfully set aside an assessment of over $400 million under the Alberta GAAR (this was the first ever decision released under the Alberta GAAR)
  • Ollenberger v The Queen, 2013 FCA 74 – successfully defended entitlement to an allowable business investment loss where CRA disputed whether the relevant oil and gas company carried on an “active business”
  • Darlene Karn v The Queen, 2013 TCC 78 – successfully overturned the CRA position that denied a taxpayer a deduction for tuition paid on behalf of her learning disabled son
  • Calgary Board of Education v The Queen, 2013 FCA 140 – challenged GST treatment of energy subsidies
  • Birchcliff Energy Ltd. v The Queen, 2012-1087(IT)G – successfully compelled the Crown to provide greater disclosure in the pleadings involving the “general anti-avoidance rule.”
  • Livaditis v Canada Revenue Agency, 2012 FCA 55 – challenged whether enforcement action had commenced such that a voluntary disclosure could be allowed

Publications and Presentations

  • Moderator, Judges Panel, Canadian Tax Foundation 2016 Annual Conference, November 29, 2016
  • Co-Presenter, “BEPS and the Current Climate for Tax and Transfer Pricing Planning and Compliance,” Canadian Petroleum Tax Society, June 15, 2016
  • Published, “Tax Insights: SCC strikes down Minister's authority to demand records subject to privilege,” PwC Law LLP, June 15, 2016
  • Presenter, “Tax Dispute Resolution,” Tax Executives Institute, Vancouver, May 10, 2016
  • Presenter, “Managing Aggressive Tax Audits: Current Trends and Recent Case,” STEP Canada, Calgary, April 19, 2016
  • Published, “Tax Insights: New initiatives target tax evasion and tax avoidance”, PwC Law LLP, April 18, 2016
  • Presenter, “Update on Taxation of Derivatives”, Canadian Petroleum Tax Society Luncheon, April 15, 2015
  • Presenter, “Objections vs. Court: What Works What Doesn’t?,” Chartered Professional Accountants of Canada, SRED Symposium, Toronto, February 6, 2015
  • Presenter, “Tax Litigation Update,” Canadian Bar Association Tax Specialist Seminar, January 26, 2015
  • Co-presenter, “Update on Planning with Losses”, Canadian Petroleum Tax Society Annual Conference, June 4, 2014.
  • Co-presenter, “Current Cases,” Canadian Tax Foundation, Prairie Provinces Tax Conference, May 26, 2014.
  • Co-presenter, “Current Cases,” Tax Executives Institute, Annual Conference, May 5, 2014.
  • Co-Presenter, “Estate Plans: How to Fix if not Properly Implemented,” Society of Trust and Estate Planners (STEP) Seminar, March 18, 2014.
  • Co-Host, Joint CRA and Tax Practitioners Seminar, March 14, 2014.
  • Presenter, “Documents, Privilege and Tax Transparency: A Tax Litigation Perspective” Acumen, March 11, 2014.
  • Co-Presenter, “Managing Aggressive Tax Audits,” Chartered Professional Accountants Commodity Tax Symposium West, March 11, 2014.
  • Presenter, “GST Current Cases,” Chartered Professional Accountants Commodity Tax Symposium West, March 10, 2014.


  • Listed in Lexpert/Report on Business litigation special edition report 2018
  • Winner of Lexpert Rising Stars Leading Lawyers under 40 award, November 2014
  • Ranked in the 2014 and 2013 Tax Controversy Leaders Guide for Canada, published by International Tax Review
  • University of Calgary Student Legal Assistance volunteer of the year award recipient, 2013
  • Awarded the Vince Bjorndahl Award for the top paper in the Canadian Petroleum Tax Journal, December 11, 2012
  • Society of Trust and Estate Planning designation as a Trust and Estate Practitioner (TEP)
  • Listed in the Canadian Legal Lexpert Directory

Professional and Community Involvement

  • Former President and current member, Canadian Petroleum Tax Society
  • Former Chair and current member, Canadian Bar Association Tax Specialists Subsection Southern Alberta
  • Co-founder of the Calgary CRA and Tax Practitioner’s Liaison Group
  • Former President, University of Calgary legal aid clinic: Student Legal Assistance
  • Member, Canadian Association of Petroleum Producers Income Tax Committee
  • Member, Law Society of Alberta and Canadian Tax Foundation
  • Member, Canadian Association of Petroleum Producers Income Tax Committee
  • Founder and Host, Student Legal Assistance annual trial competition, 2001-2014
  • Instructor and guest lecturer, University of Calgary, Faculty of Law


  • Tax Dispute Resolution


  • LLM (Tax Law) - Osgoode Hall Law School - 2007
  • Bar Admission Alberta 2002
  • LLB - University of Calgary - 2001
  • BA - University of Calgary - 1998