Pooja Mihailovich is a seasoned tax litigator with a proven track record in resolving complex tax disputes and litigation matters. She has worked on precedent-setting cases and appeared at all levels of court, including successful appeals before the Supreme Court of Canada.
Her passion for the practice, and unwavering commitment to client service, have earned her recognition as a trusted advisor in the field.
Be it at the negotiating table or in the courtroom, Pooja brings strategic vision to every case that she handles. She has represented Canada’s largest corporate taxpayers across various industries in high-stakes disputes, and consistently delivered favourable outcomes.
Notable decisions include GlaxoSmithKline, the only transfer pricing case to be heard by the Supreme Court to date and Loblaw, the first case heard by the Supreme Court to address the foreign accrual property income (FAPI) rules. Pooja has also represented taxpayers in cases concerning the general anti-avoidance rule (GAAR) and in defending against demands for taxpayer information.
Pooja is ranked as a leader among her peers. Her success has been recognized in Chambers Canada and Chambers Global, International Tax Review, Canadian Legal Lexpert Directory and the Lexpert/American Lawyer Guide, and Best Lawyers in Canada (Lawyer of the Year, Tax Law).
Chambers & Partners: Pooja is described by clients as “…smart, hardworking, and always conscious of what was in our best interests … absolutely brilliant … and so well informed on our opponent’s intentions [offering] great insight into how to effectively argue the case.”
Pooja has held a longstanding commitment to give back to the community. For more than a decade, she has volunteered her time to support the initiatives of the Canadian Tax Foundation (CTF). Her more recent contributions to industry organizations also include the Tax Court Bench and Bar Committee and the Advocates’ Society’s Tax Litigation Practice Group.
Throughout her career, Pooja has made a concerted effort in her teaching roles to mentor the next generation of tax lawyers: she is an adjunct professor at Osgoode Hall Law School and has also taught tax litigation and corporate tax law courses at Queen’s University, McGill University and the University of Toronto.
Pooja is frequently sought out as a speaker at industry events and is a prolific writer. She co-edited one of the leading texts on tax disputes in Canada and is a contributing editor of Tax Litigation (Federated Press) and the Toronto Law Journal.
Representative Work
- Canada v. Loblaw Financial Holdings Inc., appeal to the Supreme Court of Canada regarding the taxation of foreign accrual property income
- Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 92, appeal to the Tax Court of Canada concerning the application of the general anti- avoidance rule (GAAR) to transactions involving the addition of life insurance proceeds to the capital dividend account
- Oxford Properties Group Inc. v. The Queen, 2018 FCA 30, appeal to the Federal Court of Appeal engaging the application of the GAAR to transactions involving the sale of real estate assets
- BP Canada Energy Company Inc. v. Canada (National Revenue), 2017 FCA 61, appeal to the Federal Court of Appeal regarding a compliance order requiring the production of tax accrual working papers
- Canada (National Revenue) v. Thompson, 2016 SCC 21, acted for the Canadian Bar Association as intervener before the Supreme Court of Canada in an appeal considering whether lawyers’ accounting records are excluded from the definition of “solicitor-client privilege” in the Income Tax Act, even if those records would otherwise be privileged at common law
- Rogers Estate v. The Queen, 2014 TCC 348, appeal to the Tax Court regarding the tax treatment of a stock option surrender payment
- Canada (National Revenue) v. RBC Life Insurance Company et al, 2013 FCA 50, appeal to the Federal Court of Appeal concerning the validity of ex parte orders requiring the respondent life insurance companies to disclose confidential client information
- Devon Canada Corporation v. The Queen, 2013 TCC 415, appeal to the Tax Court addressing the application of the “successor rules” in the context of a two-tiered partnership structure
- Canada v. GlaxoSmithKline Inc., 2012 SCC 52, appeal to the Supreme Court regarding the transfer price of the active ingredient in a branded pharmaceutical product
- Edwards v. Canada, 2012 FCA 330, appeal to the Federal Court of Appeal seeking an adjournment pending the enactment of retroactive legislation
- The Toronto-Dominion Bank v. Canada, 2011 FCA 221, appeal to the Federal Court of Appeal addressing the tax implications of a dividend reinvestment program
- TD Securities (USA) LLC v. The Queen, 2010 TCC 186, appeal to the Tax Court concerning the entitlement of a limited liability company to benefits under the Canada‑U.S. Income Tax Treaty
- Saskferco Products ULC v. Canada, 2008 FCA 297, appeal to the Federal Court of Appeal relating to the tax treatment of a natural hedging transaction
- Rogers Estate v. The Queen, 2014 TCC 348, appeal to the Tax Court regarding the tax treatment of a stock option surrender payment
- Canada (National Revenue) v. RBC Life Insurance Company et al, 2013 FCA 50, appeal to the Federal Court of Appeal concerning the validity of ex parte orders requiring the respondent life insurance companies to disclose confidential client information
- Devon Canada Corporation v. The Queen, 2013 TCC 415, appeal to the Tax Court addressing the application of the “successor rules” in the context of a two-tiered partnership structure
- Canada v. GlaxoSmithKline Inc., 2012 SCC 52, appeal to the Supreme Court regarding the transfer price of the active ingredient in a branded pharmaceutical product
- Edwards v. Canada, 2012 FCA 330, appeal to the Federal Court of Appeal seeking an adjournment pending the enactment of retroactive legislation
- The Toronto-Dominion Bank v. Canada, 2011 FCA 221, appeal to the Federal Court of Appeal addressing the tax implications of a dividend reinvestment program
- TD Securities (USA) LLC v. The Queen, 2010 TCC 186, appeal to the Tax Court concerning the entitlement of a limited liability company to benefits under the Canada‑U.S. Income Tax Treaty
- Saskferco Products ULC v. Canada, 2008 FCA 297, appeal to the Federal Court of Appeal relating to the tax treatment of a natural hedging transaction
Latest Insights
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Report Dec 5, 2024
CRA’s power to audit and assess: new developments, old problems
Proposed statutory amendments grant the Canada Revenue Agency more discretionary power.
Read more
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Osler Update Jul 2, 2024
Dow Chemical and Iris Technologies: Supreme Court rules on jurisdictional issues in tax matters
In this Update: On June 28, 2024, the Supreme Court released its decisions in Dow Chemical and Iris Technologies regarding the respective...
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Osler Update May 8, 2024
Even the dead wouldn’t be spared from Canada’s capital gains hike
Canada’s proposed increase to its capital gain inclusion rate is likely to impact a wide cross-section of taxpayers, not just the...
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Osler Update Dec 11, 2023
A new era for the Canadian GAAR
Canada’s general anti-avoidance rule (GAAR) operates to negate tax benefits arising from “abusive” tax avoidance transactions.
Read more
Awards and Recognition
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Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax: Litigation
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The Canadian Legal Lexpert Directory: Recognized in Litigation – Corporate Tax; Lexpert Rising Stars: Leading Lawyers Under 40 Finalist (2020); Canada’s leading corporate tax litigation lawyers in 2021
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Best Lawyers in Canada: Recognized in Tax Law; “Lawyer of the Year”, Tax Law (2023)
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Benchmark Litigation Canada: Recognized in Dispute Resolution; Tax Disputes (40 & Under Hot List)
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International Tax Review: Recognized in Tax Controversy; Women in Tax; recognized as a Highly Regarded lawyer
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Euromoney LMG Americas Rising Star Awards: Recognized in Tax and Tax Disputes (Shortlisted)
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The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada: Recognized in Corporate Tax Litigation
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Who’s Who Legal: Recognized in Corporate Tax – Controversy; Canada – Corporate Tax
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Thomson Reuters: “Stand-out Lawyer”
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Lexpert Special Edition: Recognized in Litigation
Media Mentions
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Dec 20, 2024
Canada audit proposal would bring big noncompliance consequences – Bloomberg Tax
Canada’s proposal to expand the discretionary power of the Canada Revenue Agency (CRA) could influence how audits are conducted and taxpayers’...
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Media Mentions Apr 19, 2024
Tax lawyers sound alarm about enhanced CRA powers in federal budget – Law360
Pooja Mihailovich speaks with Law360 about a Budget 2024 proposal to allow the CRA to charge taxpayers $50 per day for not complying with a request...
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Osler News Jan 9, 2024
34 Osler lawyers recognized in 2024 Lexpert/American Lawyer Guide to Leading 500 Lawyers in Canada
Osler is pleased to announce that 34 of our lawyers have been recognized in the 2024 edition of the Lexpert/American Lawyer Guide to the Leading 500...
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Media Mentions Dec 8, 2023
New penalty remains as GAAR legislation tabled – Investment Executive
Speaking to Investment Executive, Pooja Mihailovich, partner, Tax, discusses the differences between the federal budget implementation bill (Bill...
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Speaking and Writing
Speaking Engagements
Canadian Tax Law Insights: Managing Tax Audits to Prevent and Resolve Disputes with the CRA – Part I
Read moreCanadian Tax Law Insights: Trends in tax audits and best practices for navigating CRA audits
Read moreSupreme Court guidance on Canada’s international tax regime: Implications of Alta Energy and Loblaw
Read more2024 IFA Canada Tax Conference
Speaker, Montreal , May 14, 2024 – May 15, 2024
Canadian Tax Law Insights: Former Supreme Court Justice Marshall Rothstein’s reflections on the SCC’s 2023 ‘Deans Knight’ decision
Speaker, June 13, 2023
Canadian Tax Law Insights: Trends in tax audits and best practices for navigating CRA audits
Speaker, December 1, 2022
Supreme Court guidance on Canada’s international tax regime: Implications of Alta Energy and Loblaw
Speaker, Toronto, December 15, 2021
CLHIA Annual Tax Officers Conference
Speaker, May 18, 2021
2021 Annual IFA Canada International Tax Conference
Moderator, International Tax, May 4 – 5, 2021
Published Work
- Expert Evidence in Tax Cases (Toronto: Canadian Tax Foundation, 2019), 1:1-13.
- Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line, Canadian Tax Journal, 2018, 66:4 809-846.
- 50 Ways to Lose Your Dispute and Your Client: Common Mistakes in Practicing Tax Dispute Resolution (Toronto: Canadian Tax Foundation, 2018), 1:1-9.
- Transfer Pricing & Intra-Group Financing, Canada, IBFD, September 2017.
- Getting it Right: The Remedy of Rectification in Canadian Tax Law, Toronto Law Journal, February 2017.
- Litigation as a Route to Resolution, 2014 Conference Report (Toronto: Canadian Tax Foundation, 2015), 30:1-9.
- GAAR Revisited: From Instinctive Reaction to Intellectual Rigour, Canadian Tax Journal, 2014, 62:2, 401-428.
- Protecting Accountants’ Tax Advice: A Primer on Privilege, CPA Magazine, May 2014.
- The Possibilities and Perils of Tax Litigation, 2013 Conference Report (Toronto: Canadian Tax Foundation, 2014), 38:1-20.
- Substance vs. Process: The Curious Divide in Tax Litigation, Toronto Law Journal, September 2013.
- Beyond the Border: Dealing with Demands for Disclosure, CCH International Tax Newsletter, July 2013.
- No Privilege for Accountants’ Tax Advice: A Contest of (Un)equals, Toronto Law Journal, March 2013.
- Reverse Onus: Time to Reconsider?, Canadian Tax Focus, Volume 2, Number 4, November 2012.
- The Perils of Precedent, Toronto Law Journal, October 2012.
- Powers of the Minister Post-Objection, Tax Litigation, Volume XVIII, No. 3, 2012.
- Tax Settlements: The Common Link Between Risk & Principle, Toronto Law Journal, June 2012.
- The Interplay of the GAAR & Tax Treaties, International Taxation, Volume 6, March 2012.
- Special Report: Tax Litigation Demystified, Canadian Tax Journal, 2011, 59:3, 527-545.
- Framing the Issue in Litigation, Canadian Tax Focus, Volume 1, Number 3, November 2011.
- The Arm’s Length Standard: A Canadian Perspective, International Taxation, Volume 4, March 2011.
Credentials
Education
- University of Waterloo, M.Tax
- University of Western Ontario, LL.B.
- University of Toronto, B.Sc. (Hons.)
Languages
- English
Professional Affiliations
- Canadian Tax Foundation
- The Advocates’ Society
- Canadian Bar Association
- Ontario Bar Association
