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David W. Chodikoff

B.A. (Spec. Hons.), M.A., LL.B., specializes in civil and criminal tax litigation and is the national leader in tax litigation and customs disputes resolution group at Miller Thomson LLP, Ontario (Canada).

Specialism

David W. Chodikoff, B.A. (Spec. Hons.), M.A., LL.B., specializes in civil and criminal tax litigation and is the national leader in tax litigation and customs disputes resolution group at Miller Thomson LLP. David was a former counsel and a Crown Prosecutor at the Department of Justice. He has over 100 reported decisions. David has appeared in over 560 cases before the courts. David has been recognized by Canadian, American and European authorities as one of the leading tax controversy leaders in the world. He has edited and contributed to nine tax books. David is the recipient of numerous national and international awards including the 2018 Ontario Bar Association's Award of Excellence in Taxation Law.

Bar admissions & education
  • Ontario Bar, 1989
  • LL.B., Dalhousie University, 1987
  • M.A., Dalhousie University, 1983
  • B.A. (Specialized Honours), York University, 1981

Notable matters


Reported Decisions
  • 101139810 Saskatchewan Ltd. v. The Queen, 2017 T.C.C. 3
  • 948698 Ontario Ltd. v. Canada, [1996] T.C.J. No. 225
  • Akanda Innovation Inc. v. The Queen, 2018 T.C.C. 35
  • Akanda Innovation Inc. v. The Queen, 2018 F.C.A. 200
  • Alliance Mercantile Inc. v. President of the Canada Border Services Agency, Appeal No. AP-2016-038, Decision and reasons issued, November 3, 2017.
  • Anderson v. Canada, [1993] 2 C.T.C. 2403 (T.C.C.)
  • Antrex Corp. v. Canada, [1995] F.C.J. No. 1528 (F.C.A.)
  • Balz (F.) Estate v. Minister of National Revenue, (1992), 92 D.T.C. 1472 (T.C.C.)
  • Bancheri v. Canada, [1999] T.C.J. No. 21
 
Professional achievements & leadership
  • Canada – Tax Litigation Lawyer of the Year, ACQ 5 Law Awards, (United Kingdom), 2016, 2018, 2019
  • Selected as Canada – Dispute Resolution Lawyer of the Year, ACQ 5 Law Awards, (United Kingdom), 2016, 2018, 2019
  • Tax Litigation Lawyer of the Year – Canada, Lawyer International Legal 100 Award, (United Kingdom), 2019
  • Dispute Resolution Lawyer of the Year – Canada, Lawyer International Legal 100 Award, (United Kingdom), 2019
  • Tax Litigation Lawyer of the Year – Canada, M&A Today, Global Award, (United Kingdom), 2019
  • Dispute Resolution Lawyer of the Year – Canada, M&A Today, Global Award, (United Kingdom), 2019
  • International Advisory Experts Award, Tax within Canada, 2019