Overview

### Bio
Michael Bussmann is a tax partner and a former leader of the Tax Practice Group in Canada.
Michael specializes in all kinds of federal and provincial indirect tax matters, including:
- Value Added Taxes:
- Harmonized Sales Tax (HST)
- Goods and Services Tax (GST)
- Québec Sales Tax (QST)
- Provincial Sales Taxes
- Excise Taxes
- Land Transfer Taxes
- Environmental Charges
- Insurance Premium Taxes
- Customs Matters
For 20 years, Michael has advised domestic and international clients in a wide range of industries, including apparel, banking, energy, finance and leasing, insurance, manufacturing, payments, real estate, traditional and internet retail, telecommunications and transportation.
Michael has provided clients with practical and sound indirect tax planning advice on their acquisitions and greenfield operations. Michael has represented clients before the Tax Court of Canada, the Canadian International Trade Tribunal, as well as the Canada Revenue Agency, the Canada Border Services Agency and provincial tax authorities. He will manage tax audits, appeals and voluntary disclosures.
Michael speaks German fluently, and French less well than he would like.
### Career & education
#### Education
1999
University of Toronto, LLB
1995
University of Ottawa, MA in Philosophy
1993
University of Western Ontario, BA in German Literature and Philosophy
#### Languages
English
German
##### Memberships
- Canadian Bar Association, Sales & Commodity Tax Section
- Canadian Finance & Leasing Association - Tax Committee
- Canadian Tax Foundation
### Publications & speaking engagements
- "HST Update", presented at Taxation Issues in Real Estate Transactions at the Law Society of Upper Canada, November 21, 2012
- "Real Estate Transaction HST", presented at the Federated Press' 14th Tax Planning for Real Estate Transactions, January 30-31, 2012
- "The Impact of the Harmonized Sales Tax (HST) on Franchising in Ontario: Get Ready", presented to the Ontario Bar Association – Franchise Law Section, May 26, 2010
- "Are you ready for HST in Ontario and British Columbia?", presented to the Canadian Finance & Leasing Association, April 2010
- "HST: Trends in Value Added Taxation and Its Role in Commercial Leasing", presented at the 2010 ICSC Law Conference, February 2010
- "Harmonized Sales Tax (HST): Coming to a Province Near You!", presented to the Italian Chamber of Commerce, Toronto, January 2010
- "Harmonized Sales Tax: Implications for Owning Real Estate in Ontario", presented at the 2009 Ontario Real Estate Association Political Affairs Conference, October 2009
- "Commodity Tax Issues and Practice Points on the Sale of Assets by a Receiver", presented at the Ontario Bar Association, 2006 Institute, January 2006

Practice Areas

• Administrative Law
• Taxation Law
• Commercial Law
• Corporate Law

Bar Information

Called to the bar: 2001 (ON)

Professional Details