» Tax Consulting and Related Services »
Thursday,
April 25, 2024
Latest Tax Tips
Monday, January 5, 2015
Inadvertent Transfer of Tax Liability
Monday, December 29, 2014
New Legislation Will Affect Traditional Estate Planning (Part II)
Monday, December 22, 2014
The Deceased's Estate Will Be Required To Pay The Tax Instead of The Trust
Tax Tip Archive...
Search Tax Tips
Service Areas
Corporate Tax
Personal Tax Planning
Estate Planning
Scientific Research and Development
International Tax - Corporate
International Tax - Personal
International Tax - General
Transfer Pricing
Tax Disputes
US Taxation Services
Commodity Taxation
Private Equity Funds and Syndicated Investments
Real Estate Taxation
China Business and Tax Consulting
Valuations and Dispute Resolutions
E-Commerce Taxation
Special Services to Accountants

Professional Profile

« Previous Profile  ::  All Profiles  ::  Next Profile »

David M. Sherman, LLB, LLM

Professional Status

  • Tax specialist for over 30 years
  • Qualified to practise law in Ontario
  • Specializes in resolving GST and income tax disputes at the administrative level -- dealing with auditors and filing Notices of Objection
  • Leading authority on the GST/HST in Canada: the only person who has written a detailed commentary on every section of the Goods and Services Tax (and Harmonized Sales Tax) legislation and every reported Court decision involving the GST
  • Author/Editor, Canada GST Service; Canada GST Cases; Practitioner's GST Annotated; GST Memoranda Bulletins & Policies; GST Times; GST Case Notes
  • Editor, Practitioner's Income Tax Act, the leading published edition of the Act in Canada (1st through 39th editions and continuing) (Sherman's Notes contain a concise yet encyclopaedic commentary on all of the Act)
  • Author/Editor, Canadian Tax Research; Taxes Health & Disabilities; The Lawyer's Guide to Income Tax and GST/HST; Department of Finance Technical Notes
  • Designed and programmed computer-assisted instruction system used to teach tax law and accounting to Ontario Bar Admission Course students from 1984 to 2000

Memberships

  • Law Society of Upper Canada
  • Canadian Tax Foundation
  • Canadian Bar Association
  • Ontario Bar Association Taxation Law Section Executive from 1994 to 2007
  • Revenue Canada / CCRA Appeals Advisory Committee, 1999-2001
  • Editorial Advisory Board, International VAT Monitor, 1998-2000

Academic Background

  • Bachelor of Arts, University of Toronto, 1978
  • Bachelor of Laws, University of Toronto, 1981
  • Called to the Ontario Bar 1983
  • Master of Laws in Taxation Law, Osgoode Hall Law School of York University, 1986
  • Pioneered software development in computer-assisted legal education, expert systems for tax law, artificial intelligence applications of the Income Tax Act, and editorial systems for legal publishers