Overview

Graham is the only lawyer in Ontario, and one of only a handful in Canada, with a reported successful decision in a contested rectification application against the Canada Revenue Agency since the 2016 Supreme Court decision in Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56.

As a Senior Associate, Graham’s practice focuses on tax litigation, including acting as tax repair counsel in professional liability matters across Canada. Through this work, he represents taxpayers before the CRA, the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, and the superior courts of various provinces.

His cases have been reported in the Ontario Reports and his court filings have been selected for inclusion on Taxnet Pro.

Evans et al. v. The Attorney General of Canada, 2024 ONSC 1955

Landbouwbedrijf Backx B.V. v. Canada, 2019 FCA 310

Graham’s commitment to tax extends past the office. He regularly contributes to the Canadian Tax Foundation, where his writing was recognized through the Wayne Adams Writing Award. He also regularly presents on tax, including nationally through the Canadian Tax Foundation.

“Statutory Interpretation with an Emphasis on Trusts,” in 2025 YP Focus Virtual Conference (Toronto: Canadian Tax Foundation, 2025), 3: 1-37.

“Personal and Prescribed Trusts for Employees” (2023) 23:1 Tax for the Owner-Manager 8-9

“McNeeley: Taxing Employee Share Ownership Trusts” (2022) 22:4 Tax for the Owner-Manager 10-11.

“Stop-Loss Grandfathering Exceptions Under Subsections 112(3)-(3.32): Pre-Existing Insurance Rule” (2022) 22:1 Tax for the Owner-Manager 8-9.

Graham has completed the CPA Canada In-Depth Income Tax course and the CPA Canada In-Depth GST/HST course.

Practice Areas

• Personal Injury Law

Bar Information

Called to the bar: 2018 (ON)