Verified profile

Stuart Clark

Indirect Tax Lawyer at Baker McKenzie

Stuart Clark's profile photo
LocationTorontoCanada
Current roleSenior AssociateBaker McKenzie LLP · since Oct 2024
Government service1yrOffice of the Leader of the Official Opposition · Minister of Foreign Affairs · Minister of State for Democratic Reform

About

Stuart Clark is an associate in Baker McKenzie's Tax Practice Group in Toronto. He advises on Canadian indirect tax and commodity tax issues. Prior to joining the Firm, he was a lawyer with a boutique firm in Toronto, providing planning and dispute resolution advice on indirect tax, customs, and trade matters.

Stuart has contributed on tax and customs matters to various Canadian publications, including Sales Tax, Customs & Trade, Tax for the Owner-Manager, Canadian Tax Focus, and Thomson Reuters’ Customs & Trade Newsletter. His work has also been featured in the Canadian Bar Association’s commodity tax quarterly roundup.

Roles

Oct 2024–Present
Current role

Senior Associate

Baker McKenzie LLP

Toronto, Canada

AttorneyCivil LitigationAttorney AdvisorLegalTax Attorney

Stuart's practice is focused on Canadian indirect and commodity taxes, including Canadian Goods and Services Tax (GST), Harmonized Sales Tax (HST), provincial sales taxes (PST), federal excise and provincial taxes on fuel and fuel charges, and employer health tax (EHT). His practice includes both planning and dispute resolution where he advises companies on complex, cross-border and domestic indirect tax matters as well as audit support, objections, voluntary disclosures, and appeals before the Tax Court of Canada. Prior to joining the Firm, he also advised companies on closely related customs matters, including tariff classification, valuation, origin, seizures, transfer pricing, and anti-dumping/subsidy investigations.

Mar 2019–Oct 2024
Former role

Senior Associate

Millar Kreklewetz LLP Tax & Trade Lawyers

Toronto, Canada

AttorneyCivil LitigationResearch

Associate (2019 - 2022)

Aug 2017–Jun 2018
Former role

Student at Law

Devry Smith Frank LLP

Legal AssistantEducation
May 2016–May 2017
Former role

Vice President (Finance & Services)

Society of Graduate and Professional Students

Kingston, Canada

Finance
May 2016–Aug 2016
Former role

Summer Law Student

Geoff Pollock & Associates, Barristers & Solicitors

Toronto, Canada

Legal AssistantLegal
May 2015–Sep 2015
Former role

Assistant to the Chief of Staff

Office of the Leader of the Official Opposition

(appointed)Toronto, Canada

Office AssistantResearchLegal Assistant
Sep 2014–May 2015
Former role

Chief Speechwriter

Patrick Brown Ontario PC Leadership Campaign

Toronto, Canada

Elections & PoliticsPoliticians & Staff
May 2014–Aug 2014
Former role

Foreign Affairs Intern

Minister of Foreign Affairs, Office of John Baird

(appointed)Ottawa, Canada

ResearchLegal AssistantForeign Relations / Diplomacy
May 2013–Aug 2013
Former role

Democratic Reform Intern

Minister of State for Democratic Reform, Office of Tim Uppal

(appointed)Ottawa, Canada

May 2012–Aug 2012
Former role

Media and Communications Intern

Office of the Leader of the Official Opposition

(appointed)Toronto, Canada

Media and Communication

Representative matters

Experience

September 2025

-Advised a global energy trading company on the indirect, carbon, and fuel tax implications of proposed imports/exports of various fuel products into/from Canada. -Advised and represented a global auto manufacturer on multiple CRA assessments arising out of disallowed input tax credits between closely related business groups, among other issues. -Advised and represented a global furniture and upholstery company on CBSA anti-dumping and subsidy verifications and successfully secured preferable normal values compared to other exporters. -Advised a Canadian airline on the indirect tax consequences of importing of leased aircraft into Canada. -Advised a global manufacturer of construction machinery on structuring its Canadian businesses to minimize indirect tax and customs consequences of new Canadian business lines. -Advised a major Canadian warehousing and logistics company on the customs regulatory and licensing implications of its acquisition of another warehousing and logistics company. -Advised and represented a global independent energy trading company on multiple CRA assessments arising out of the proper application of GST to imported, in-bond fuel products. -Advised and represented several Ontario tobacco wholesalers on Ontario tobacco tax assessments arising from sales to on-reserve, indigenous retailers. -Advised a Canadian global clothing and apparel label on navigating various customs transfer pricing issues. -Advised a global dental care product manufacturer on CBSA valuation issues and structuring its Canada-US affairs to mitigate further transfer pricing issues.

Publications & speeches

One Day Late: A Harsh Lesson in Statutory Deadlines

24:2 Tax for the Owner-Manager

February 2024

Co-author

Property Converted to Airbnb Use Held To Be Taxable Under HST on Resale

14:2 Canadian Tax Focus

July 2024

Co-author

TCC Denies Loyalty Program ITCs

13:4 Canadian Tax Focus

March 2023

Co-author

Drop Shipments: Tips, Traps, and Terrors

23:4 Tax for the Owner-Manager

June 2023

Nursing Services in the Spotlight: Characterization of Supplies in A-Supreme Nursing

23:3 Tax for the Owner-Manager

September 2025

Co-author

Thinking Like A Lawyer: A Guidemap to Indirect Tax Analysis

Canada, Commodity Tax Symposium

August 2023

Co-presenter CPA