Reflections of a Former Tax Court Judge - Part 2

In the second part of this two-part series, the Honourable Patrick Boyle continues his conversation with Justin Kutyan, National Leader of the Tax Litigation group at KPMG Law LLP, to discuss Patrick’s reflections from serving as a judge on the Tax Court of Canada for 17 years. In episode two, Patrick shares what he found to be effective (or not effective) advocacy from counsel, discusses different litigation styles, provides tips for litigators to consider, and closes with his thoughts on the future of the Tax Court.

The former Justice Boyle is Of Counsel with KPMG Law. Prior to joining KPMG Law, Patrick served as a Justice of the Tax Court of Canada for over 17 years, and he previously worked with a large national law firm in Toronto and Ottawa for 25 years. He holds common law and civil law degrees and is bilingual. On the Tax Court, he presided over English and French appeals, served as Acting Associate Chief Justice, Education Committee Chair, and member of the Rules Committee. Prior to his judicial appointment, Patrick’s practice focused on financial institutions, services and transactions, corporate and commercial transactions, and the taxation and regulation of charities and not-for-profits. He litigated cases in the Tax Court, the Federal Court and the Federal Court of Appeal. He also taught Advanced Tax at University of Windsor Law School, was on secondment for two years at the Tax Policy Branch of the Department of Finance as Special Advisor to the Assistant Deputy Minister.

Justin Kutyan specializes in litigating tax cases and leads KPMG Law’s National Tax Litigation team. He has extensive experience in trial advocacy, and is well-versed in strategic and tactical courtroom skills that can help to win at trial or produce favourable settlements. Justin has successfully resolved disputes involving a wide range of income tax, GST/HST, and customs issues. Over the course of his career, Justin has appeared before the Tax Court of Canada, Canadian International Trade Tribunal, Ontario Superior Court of Justice, Federal Court, and Federal Court of Appeal. He has also assisted on cases before the Supreme Court of Canada. He also advises on all other stages in the dispute process, and has familiarity navigating the audit and appeals process with Canada Revenue Agency.

Land Acknowledgement

The Advocates’ Society acknowledges that our offices, located in Toronto, are on the customary and traditional lands of the Mississaugas of the Credit, the Haudenosaunee, the Anishinabek, the Huron-Wendat and now home to many First Nations, Inuit, and Metis peoples.  We acknowledge current treaty holders, the Mississaugas of the Credit and honour their long history of welcoming many nations to this territory.

While The Advocates’ Society is based in Toronto, we are a national organization with Directors and members located across Canada in the treaty and traditional territories of many Indigenous Peoples. We encourage our members to reflect upon their relationships with the Indigenous Peoples in these territories, and the history of the land on which they live and work.

We acknowledge the devastating impacts of colonization, including the history of residential schools, for many Indigenous peoples, families, and communities and commit to fostering diversity, equity, and inclusiveness in an informed legal profession in Canada and within The Advocates’ Society.