Timothy Fitzsimmons

Partner, PwC Law LLP

Timothy is a partner in the Toronto office of PwC Law. His practice focuses on tax dispute resolution and litigation. He also advises charities and not-for-profits on tax and compliance matters.

Timothy has more than 10 years of experience working with clients across a variety of industries to prevent, manage and resolve tax disputes. Timothy has represented clients before the Ontario Superior Court of Justice, the Tax Court, the Federal Court, and the Federal Court of Appeal.  He counsels clients on voluntary disclosures, interest relief applications, access-to-information requests, equitable remedies, judicial reviews, audits and objections.

Timothy clerked at the Tax Court of Canada during 2006-07.

Cases

  • Successful settlement of income tax appeal in Tax Court regarding shareholder benefits
  • Successful settlement of GST appeal in Tax Court regarding bankruptcy and denied ITC claims
  • Weinberg Family Trust v. The Queen (2016 TCC 37)
  • Successful settlement of lead case income tax appeal in Tax Court regarding computer software valuation
  • Successful settlement of GST/HST appeal in Tax Court regarding real estate valuation
  • Successful settlement of income tax appeal in Tax Court regarding section 160 assessment against corporate shareholder
  • Prevost Car Inc. v. The Queen (2014 FCA 86)
  • Successful settlement of income tax and GST/HST appeal in Tax Court regarding directors’ liability assessment
  • Successful rectification of corporate reorganization documents that had triggered unintended tax result
  • Costco Wholesale Canada Ltd. v. The Queen (2012 FCA 160)
  • Successful resolution of Ontario Employer Health Tax assessment at Ontario Ministry of Finance Appeals Division
  • Successful resolution of section 160 assessment at CRA Appeals Division
  • Integrated Automotive Group v. The Minister of National Revenue (2011 TCC 468)
  • Pink Elephant Inc. v. The Queen (2011 TCC 395)
  • Costco Wholesale Canada Ltd. v. The Queen (2010 TCC 609)
  • Knights of Columbus v. The Queen (2008 TCC 307)
  • The Queen v. Prévost Car Inc. (2009 FCA 57)

Publications & Presentations

  • Co-author, “Voluntary Disclosure Program: Drastic changes underway”, Tax Insights, 2017-28
  • Presenter, “2017 Federal Budget Update”, Wolters Kluwer CCH Tax, March 24, 2017
  • Presenter, “CRA’s Collection Powers and Competing Claims: How Parties’ Tax Debts Can Impact Lawyers, Trust Accounts and Amounts Held in Escrow/Holdback Funds”, Law Society of Upper Canada, March 9, 2017
  • Presenter, Donald G.H. Bowman National Tax Moot, Toronto, March 3-4, 2017
  • Author, “Correcting Tax Mistakes After Fairmont and Jean Coutu”, Canadian Tax Litigation, February 19, 2017
  • Co-presenter, “Fairmont Hotels Inc. and Group Jean Coutu (PJC) Inc.: Supreme Court Decisions on Rectification”, Canadian Tax Foundation, January 23, 2017
  • Author, “506913 N.B. Ltd.: Jarndyce v. Jarndyce Revisited”, Canadian Tax Litigation, December 22, 2016
  • Author, “Fairmont: SCC Revises Common Law Test for Tax Rectifications”, Canadian Tax Litigation, December 9, 2016
  • Author, “OCAC Publishes Report on Voluntary Disclosure Program”, Canadian Tax Litigation, December 8, 2016
  • Author, “Auditor General Provides Recommendations for Improving CRA Review of Objections”, Canadian Tax Litigation, November 29, 2016
  • Co-author, "Supreme Court narrows scope of CRA's power to force disclosure", International Law Office, October 4, 2016
  • Presenter, “Self-Represented Litigants: Courtroom Duty Counsel Programs”, Sixth National Pro Bono Conference, September 29, 2016
  • Presenter, “Interest Relief under the Income Tax Act and Excise Tax Act”, September 22, 2016
  • Presenter, “Tax procedure and seniors’ tax issues”, Five County Community Legal Aid Clinics, March 30, 2016
  • Presenter, “2016 Federal Budget Webinar”, Wolters Kluwer CCH Tax, March 24, 2016
  • Presenter, “Arguing Your Motion: Top Tips for Effective Advocacy”, The Advocates’ Society, December 1, 2015
  • Presenter, "Directors' and Officers’ Liability: Recent Developments, Updates and Best Practices”, November 18, 2015
  • Presenter, “CRA Interactions”, 2015 Canadian Tax Foundation Ontario Conference, October 27, 2015

Recognition

  • “Litigation Lawyer to Watch”, Lexpert 2014 Guide to the Leading US/Canada Cross-Border Litigation Lawyers in Canada
  • Dean’s Gold Key Award, Osgoode Hall
  • Student Honour Award, Osgoode Hall

Community and Professional Involvement

  • Member, Board of Directors, Prologue to the Performing Arts
  • Former Member, Board of Directors, Toronto Outdoor Art Exhibition
  • Co-Chair, 2018 Donald G.H. Bowman National Tax Moot
  • Mentor, Pro Bono Students Canada-Tax Court of Canada Advocacy Project
  • Mentor, Osgoode Hall Law School
  • Member, Law Society of Upper Canada
  • Member, Ontario Bar Association
  • Member, Canadian Bar Association
  • Member, Canadian Tax Foundation

Education

  • LL.B.
  • Osgoode Hall
  • 2005 - M.A.
  • New York University
  • 2001 - B.A.
  • McGill University
  • 1999 - CICA In-Depth GST/HST Course
  • 2013 - CICA In-Depth Tax Course (Part III)
  • 2012 - CICA In-Depth Tax Course (Parts I and II)
  • 2009 - Intensive Trial Advocacy Workshop
  • Osgoode Hall
  • 2016