Lawyer Profile
Mark Tonkovich
Toronto, Ontario
Overview
Mark co-leads the Tax Controversy and Litigation group. His work focuses on resolving tax and tax-related public law disputes, and he represents many of Canada's and the world's largest and most sophisticated businesses. He has particular expertise in proactively analyzing and advising on tax litigation risks, navigating sensitive tax audits, negotiating with federal and provincial tax authorities, and litigating tax assessments and CRA administrative actions. Described by clients as "the consummate professional" in Chambers and Partners' 2020 Guide to Canada's Leading Lawyers for Business, Mark develops and executes comprehensive and practical strategies for resolving tax disputes as efficiently and favourably as possible, both in and out of the courtroom.
An exceptional litigator, Mark has successfully represented many clients in administrative appeals and before federal and provincial courts, including the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, the Ontario Superior Court of Justice, the Court of Appeal for Ontario, the Court of Appeal of Alberta, and in resisting leave to appeal before the Supreme Court of Canada. The Federal Court of Appeal observed as follows in a 2013 judicial review application: "In exemplary fashion, Mr. Tonkovich untangled a confusing body of evidence and argument, discerned the most important legal issues, and effectively presented submissions that were of significant assistance to the Court in the efficient resolution of this case."
Before joining Blakes, Mark was a tax partner at a prominent international law firm. Prior to that, he was a government tax litigator with the Department of Justice and a judicial clerk at the Federal Court of Appeal.
Frontline or behind-the-scenes representation on a large number and variety of complex tax audits, including in the context of reviews by the Canada Revenue Agency's (CRA) Aggressive Tax Planning Division, pertaining to issues such as transfer pricing, the foreign affiliate regime, entitlement to benefits under Canada's tax treaties, the reporting of offshore assets/investments, employee/independent contractor classification, and the scientific research and experimental development (SR&ED) program
Administrative appeals relating to matters as diverse as foreign accrual property income, non-resident withholding tax, payments in respect of intellectual property, the thin capitalization rules, errors in the presentation of financial information, income vs. capital characterization issues, federal sales tax and the financial service exemption, provincial sales tax on insurance products, and the scope and validity of provincial income tax assessments
Trial-level tax disputes involving the general anti-avoidance rule (GAAR), the taxation of foreign affiliates, transfer pricing adjustments, foreign entity characterization, the SR&ED program, and the tax consequences of employee/shareholder fraud
Appellate-level cases concerning the GAAR, business vs. property income issues, employer-provided taxable benefits, and the implementation of the provincial reassessment waiver regime
Applications for judicial review concerning failures by the CRA to issue timely assessments of federal income tax, compelling the refund of erroneously-remitted Part XIII withholding tax, disputing the validity of CRA audit requirements, challenging the CRA's refusal to provide relief from double taxation under the Canada-US Tax Treaty, and navigating the intersection of employment insurance and bankruptcy law
Practice Areas
Bar Information
Called to the bar: 2009 (ON)