Jonathan also provides consultation and planning services to accounting firms, Canadian and foreign wealth management firms and owner-managed companies. He has acquired a special expertise in cross-border estate planning, in the taxation of resident and non-resident trusts, as well as in wealth management structures for high-net worth individuals.
Jonathan is a member of the Barreau du Québec (c.l.a.) and of the Ontario Bar Association and holds a Master of Laws (LL.M.), Taxation option, jointly granted by the Université de Montréal and HEC Montréal. He received a Licentiate in Law (LL.L.) (summa cum laude – graduated with the gold medal and the highest honours) and a Bachelor of Common Law (LL.B.) (cum laude) from the University of Ottawa and has completed a clerkship with the judges of the Federal Court of Appeal. He is also a member of the Canadian Tax Foundation. He was previously employed as legal counsel in the Tax Litigation department of Canada’s Department of Justice in Ottawa, where he represented Canada’s Department of Justice before the Tax Court of Canada and the Federal Court of Appeal, namely in cases pertaining to tax structures implicating trusts and other non-resident entities, as well as to the interpretation and the application of international tax treaties. He has also worked in the past for leading international law firms located in Montréal, Québec, as a tax associate.
Jonathan teaches the course “Tax Aspect of Estate Planning” as part of the Master of Laws (Taxation Option) program of HEC Montréal and the Faculty of Law of Université de Montréal and is a contributing author to the book “Introduction to International Tax in Canada”, to which he has co-written a chapter on the taxation of non-resident trusts.
For more information on tax disputes with the Canada Revenue Agency, visit our Firm’s informational website TaxDisputeCRA.ca