Halsbury's Laws of Canada – Taxation (General) (2025 Reissue) / Taxation (Goods and Services) (2025 Reissue)

Tara L. Piurko, B.A. (Hons.), M.PL., LL.B., is a partner in the Commercial Real Estate Group at Miller Thomson LLP and the specialty group lead that includes the Real Property Assessment & Taxation team. Her main areas of expertise include real property assessment and taxation, land development and municipal law, as well as expropriation law. In addition to development approvals, she regularly represents property owners and operators with respect to real property assessment and taxation appeals, payments in lieu of taxes, property tax recharges and rent determination matters. She has appeared before the Ontario Assessment Review Board (OARB), the Payments in Lieu of Taxes (PILT) Disputes Advisory Panel, the Ontario Land Tribunal, Toronto Local Appeal Body and Ontario Courts, as well as committees of adjustment and council on various property assessment and taxation, municipal and land development matters. Tara is a member of the Canadian Property Tax Association and has been a long-standing member of the OARB’s appeals management committee. She was called to the Ontario Bar in 2002. 

Jesse White, B.A. (Hons.), J.D., is an associate in the Commercial Real Estate Group at Miller Thomson LLP and is a member of the Real Property Assessment & Taxation team. His practice includes property assessment and taxation, land development and municipal law, as well as expropriation law. He represents clients before the Ontario Assessment Review Board, Ontario Land Tribunal, Toronto Local Appeal Body, Ontario Courts and various municipal councils and committees. Jesse is a member of the Canadian Property Tax Association (CPTA) and frequently speaks at provincial and national CPTA conferences. He was called to the Ontario Bar in 2020.

Randy Schwartz, BB.A., LL.B., is a partner in McCarthy Tétrault’s National Tax Group and is based in the firm’s Toronto office. Over the past several decades, Randy has built a reputation as a leading indirect tax advisor who seamlessly solves clients’ most complex challenges. Widely recognized for his strong technical expertise and industry knowledge, Randy advises clients on goods and services/harmonized sales tax, provincial sales taxes, value-added taxes, sales and use taxes, as well as excise taxes and duties. Randy has extensive experience in cross-border transactions in the energy, automotive, manufacturing, telecommunication and information technology industries. Highly sought after for his ability to develop innovative, tax-efficient structures, he is consistently recognized by various industry publications, including the International Tax Review Indirect Tax Leaders guide and is a recommended lawyer in the Canadian Legal Lexpert® Directory. Randy is also a member of the GST Leaders’ Forum. Randy is fully immersed in the indirect tax landscape, frequently writing and presenting on indirect tax matters for various organizations, including the Chartered Professional Accountants of Canada, Tax Executives Institute, and Council on State Taxation. Randy is a Past Chair of the National Commodity Tax, Customs and Trade Section of the Canadian Bar Association, and he has previously participated on the boards of a number of industry and practitioner organizations in the indirect tax area. Randy was called to the Ontario Bar in 1991.

Simon Douville, B.A., LL.B., LL.M., is a partner in McCarthy Tétrault’s Tax Group in Toronto. With a practice focused on commodity taxation, specifically the application of GST/HST, Québec sales tax and other provincial sales taxes, Simon helps businesses identify creative solutions for their indirect tax planning matters. Simon provides astute tax planning and consulting advice in corporate reorganizations, M&A and cross-border transactions and advises businesses on their indirect obligations in the course of their operations. Simon also works closely with McCarthy Tétrault’s tax controversy and dispute resolution team to help businesses navigate their tax litigation matters. While Simon’s expertise in indirect taxes is broad, he has significant experience advising taxpayers in the financial services sector of their HST obligations and disputes and he is one of the leading experts in Canada in this area. Simon spoken at the Commodity Tax Symposium and the Tax Executives Institute and was awarded the 2021 Norman Guerin Award for his outstanding contribution to the advancement of commodity tax studies for his paper “Claim me if you can - Financial institutions and ITCs”. Simon was called to the Barreau du Québec in 2016. He is a member of the Law Society of Ontario.