Bryan Horrigan

Bryan's practice is focused on Canadian Goods and Services Tax (GST)/Harmonized Sales Tax (HST), provincial sales tax (PST) and other Canadian indirect taxes, as well as Digital Services Tax (DST). This involves tax advice in the context of general planning/compliance, controversy/dispute resolution, mergers and acquisitions, and policy advocacy. Bryan provides advice to businesses in all industry sectors, with primary focus on high-tech and e-commerce businesses. He has appeared as counsel at the Tax Court of Canada, Federal Court of Canada and the Federal Court of Appeal on significant GST/HST disputes.

Maintains a practice focused on Canadian Goods and Services Tax (GST)/Harmonized Sales Tax (HST), provincial sales tax (PST) and other Canadian indirect/commodity taxes. This includes both advisory work and dispute resolution in all industry sectors.

Assisted clients with customs, international trade, GST/HST, PST, and other sales, use and indirect tax issues. This includes assistance with both planning matters and resolving tax and customs disputes with the Canada Revenue Agency and Canada Border Services Agency.

Notable cases:
Canada v. 407 ETR Concession Company Limited, 2017 FCA 220
Stewardship Ontario v. The Queen, 2018 TCC 59

Lawyer (Jul 2012 - Sep 2014)

Articling Student (Aug 2012 - Jun 2012)