Lawyer Profile
Louise R. Summerhill
Toronto, Ontario
Overview
A creative thinker and natural problem solver, Louise continuously looks for new ways to approach and resolve her clients’ tax issues. Her technical expertise and knowledge of her clients’ businesses leads to solutions others may not see. When she takes matters to court, her strong advocacy skills are evident in her straightforward yet detailed presentation of the facts.
Louise is a member of the firm's Tax Group, Co-Leader of the Tax Controversy/Tax Litigation Group, and member of the Charities & Not-for-Profits Group. She practises almost exclusively in the area of tax litigation. She provides support and advocacy at the audit stage, through the objection procedure and in court if necessary. Louise also has extensive experience advising clients on transfer pricing, goods and services tax, provincial tax and federal income tax and charity law issues.
She has appeared in the Tax Court of Canada, the Federal Court of Appeal, the Ontario Superior Court and the Ontario Court of Appeal. Louise was formerly the Chair of the Student Committee for the firm and Co-Chair of the firm's Women's Initiative.
Successfully represented L.F. Management and Investment in the Tax Court of Canada in Husky Energy Inc. v. The King, 2023 TCC 167, which considered beneficial ownership and the general anti-avoidance rule in the context of Canada’s tax treaties with Luxembourg and Barbados.
Advised the Ontario Ministry of Economic Development, Job Creation and Trade on all aspects of its winning bid for Volkswagen’s first overseas gigafactory, a several-billion-dollar investment that is one of the largest in Canadian history.
Successfully represented Mediclean in the Tax Court of Canada relating to GST/HST reassessments pursuant to the Excise Tax Act.
Successfully represented the Milgram Foundation at the Federal Court of Canada in a motion to strike a judicial review application relating to the voluntary disclosure program.
Successfully represented a group of investors in the Tax Court and the Federal Court of Appeal in R. v. Landrus, which considered the applicability of the general anti-avoidance rule to a transaction which resulted in the claiming of a terminal loss
Practice Areas
Bar Information
Called to the bar: 1990 (ON)