Common Law Section

Common Law Section Faculty
Faculty
Contact Information
Fauteux Hall
57 Louis Pasteur St
Ottawa, Ontario
K1N 6N5

General Information:
clawgen@uOttawa.ca
Tel.:
(613) 562-5794
Fax:
(613) 562-5124

Admissions:
comlaw@uOttawa.ca
Tel.:

(613) 562-5800 ext.3270
Fax:
(613) 562-5124

Vern Krishna

Full Professor; Exec. Dir. CGA Tax Rsrch Centre

57, Louis Pasteur St., Room 114
Ottawa, Ontario
Canada
K1N 6N5

Vern.Krishna@uOttawa.ca
(613) 562-5800 ext 5203
(613) 562-5722

Contact
Information:

Full Professor, Exec. Dir. CGA Tax & International
Business Research Centres

C.M., Q.C., MBA, LL.M (Harvard), Dip. Law (Cantab) MCIArb, FCGA
Full Professor
Executive Director, CGA Tax Research Centre

vkrishna_cga.jpg

Barrister at Law & Counsel
Borden Ladner Gervais LLP
vkrishna@blgcanada.com
613-787-3597

Professor Krishna joined Faculty of Common Law in 1981 and teaches taxation, business law and corporate finance. Krishna is a graduate (B.Com.) of the University of Manchester (UK) in economics and business; he holds an M.B.A. and LL.B. from the University of Alberta; and he obtained an LL.M. from Harvard University and a Diploma in Comparative Law from Cambridge University in the United Kingdom. He is a member of the Ontario Bar and is Of Counsel, Borden Ladner Gervais LLP.

Krishna is a member of the Order of Canada (2004).  He was appointed Queen’s Counsel (1989) by the Government of Canada, elected a Fellow of the Royal Society of Canada (1992), and a Fellow of the Certified General Accountants of Canada (1989). He received a LL.D. from the Law Society of Upper Canada in 2004 and the 125th Canada Medal (1993) from the Governor General of Canada.

Krishna has been active in both of his professions – law and accounting. He has been a Bencher of the Law Society of Upper Canada since 1990 and served as its elected head [Treasurer] from 2001 to 2003. He was elected President of the Certified General Accountants Association of Ontario in 1995.

Krishna is the author of twelve texts in tax, international tax, and business law (see sidebar "Books") and numerous articles and case comments. His writings are frequently cited by the Supreme Court of Canada (see below). He served as a Commissioner on the Ontario Securities Commission from 1995 to 1998 and was a Visiting Scholar in International Tax at Harvard Law School from 1998 to 1999.

Professor Krishna is a Member of the Chartered Institute of Arbitrators.

Lexpert’s Directory of Best Lawyers in Canada lists Professor Krishna in the areas of:

IncomeTax, and Trusts & Estates.

Professor Krishna is mentioned in Who’s Who Canada

Professional Activities

  • Treasurer (President) of the Law Society of Upper Canada  2001 - 03
  • President, Certified General Accountants Association (Ontario)  1995 - 96
  • Member of Minister of Revenue’s Appeals Advisory Committee 1997 - 99
  • Managing Editor, Canadian Corporate Law Reporter,   
    LexisNexis, Toronto.
  • Managing Editor, Canadian Current Tax,      
    LexisNexis, Toronto.
  • Managing Editor, Canada’s Tax Treaties,     
    LexisNexis, Toronto
  • Managing Editor, Ontario Law Reports,
    LexisNexis, Toronto
  • Director of Public Accountants Council of Ontario 2005 –


Professional Honours

  • Indo-Canadian Chamber of Commerce
    Professional Man of the Year     2002
  • CGA Ontario Ivy Thomas Award    2005
     (for public and community service)
  • CGA Canada John Leslie Award    2006

Citations by Supreme Court of Canada

(http://www.canlii.org )

[As at December 31, 2008]

Schwartz v. Canada, 1996 CanLII 217 (S.C.C.) – 1996-02-22 Canada – Supreme Court of Canada taxable – income – employment – retiring allowance – sources [cited by 285 cases]

Neuman v. M.N.R., 1998 CanLII 826 (S.C.C.) – 1998-05-21 Canada – Supreme Court of Canada dividend income – non-arm's length transactions – reassessed taxpayer – shares – corporation [cited by 47 cases]

65302 British Columbia Ltd. v. Canada, 1999 CanLII 639 (S.C.C.) – 1999-11-25 Canada – Supreme Court of Canada deduction – over-quota levy – fines – expenses – income [cited by 97 cases]

Tennant v. M.N.R., 1996 CanLII 218 (S.C.C.) – 1996-02-22 Canada – Supreme Court of Canada shares – deduction – taxpayer – borrowed – interest [cited by 29 cases]

Tsiaprailis v. Canada, 2005 SCC 8 (CanLII) – 2005-02-25 Canada – Supreme Court of Canada lump sum payment – settlement – insurance – taxable – surrogatum principle [cited by 12 cases]

R. v. Jarvis, 2002 SCC 73 (CanLII) – 2002-11-21 Canada – Supreme Court of Canada taxpayer – investigation – auditor – penal liability – tax [cited by 130 cases]

Stewart v. Canada, 2002 SCC 46 (CanLII) – 2002-05-23 Canada – Supreme Court of Canada reasonable expectation of profit – taxpayer – source of income – business – deduction [cited by 94 cases]

Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 SCC 20 (CanLII) – 2006-05-25 Canada – Supreme Court of Canada output of a mine – transactions – statutory definition of hedging – price – delivery [cited by 30 cases]

Symes v. Canada, 1993 CanLII 55 (S.C.C.) – 1993-12-16 Canada – Supreme Court of Canada deduction – child care expenses – women – taxpayer – income [cited by 189 cases]

Friesen v. Canada, 1995 CanLII 62 (S.C.C.) – 1995-09-21 Canada – Supreme Court of Canada inventory – adventure in the nature – business – taxpayer – nature of trade [cited by 203 cases]

Hickman Motors Ltd. v. Canada, 1997 CanLII 357 (S.C.C.) – 1997-06-26 Canada – Supreme Court of Canada income – business – property – capital cost – assets [cited by 137 cases]

Ludco Enterprises Ltd. v. Canada, 2001 SCC 62 (CanLII) – 2001-09-28 Canada – Supreme Court of Canada income – deductible – taxpayer – borrowed money – interest [cited by 68 cases]

Cunningham v. Wheeler; Cooper v. Miller; Shanks v. McNee, 1994 CanLII 120 (S.C.C.) – 1994-03-17 Canada – Supreme Court of Canada benefits – insurance – wages – deducted – disability [cited by 142 cases]

Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 SCC 46 (CanLII) – 2006-10-20 Canada – Supreme Court of Canada foreign currency – amount – taxpayer – deduction – dollars [cited by 19 cases]

City of Port Coquitlam v. Wilson, 1922 CanLII 17 (S.C.C.) – 1922-12-19 Canada – Supreme Court of Canada fire – stove – jury – pipe – servant

Western Canada Power Co. v. Bergklint, 1916 CanLII 37 (S.C.C.) – 1916-12-30 Canada – Supreme Court of Canada workmen – cliff – work – superintendent – negligence

Canderel Ltd. v. Canada, 1998 CanLII 846 (S.C.C.) – 1998-02-12 Canada – Supreme Court of Canada accurate picture – taxpayer – well-accepted business principles – income – matching [cited by 72 cases]

Stubart Investments Ltd. v. The Queen, 1984 CanLII 20 (S.C.C.) – 1984-06-07 Canada – Supreme Court of Canada taxpayer – tax – transaction – sham – business [cited by 327 cases]

Citations by Federal Court of Appeal
(http://www.canlii.org)

[As at December 31, 2008]

Chavali v. Canada, 2002 FCA 208 (CanLII) – 2002-05-21 Canada – Federal Court of Appeal three-prong – motion – evidence – jurisprudence – discoverable

Trengrove Developments Inc. (94-2663 (Gst) G) v. Canada, 1998 CanLII 7812 (F.C.A.) – 1998-05-21 Canada – Federal Court of Appeal concise – analyzed – interfering – persuaded – delivered

Canada v. Sherway Centre Ltd. (C.A.), 1998 CanLII 9046 (F.C.A.) – 1998-02-05 Canada – Federal Court of Appeal participatory interest – deduction – payments – borrowing money – principal [cited by 1 case]

M.N.R. v. Phillips (C.A ), 1994 CanLII 3468 (F.C.A.) – 1994-03-14 Canada – Federal Court of Appeal employee – house – payment – relocation – taxable [cited by 4 cases]

Scott v. Canada, 1998 CanLII 8141 (F.C.A.) – 1998-07-23 Canada – Federal Court of Appeal deduction – expense – food – beverages – business [cited by 1 case]

OSFC Holdings Ltd. v. Canada (C.A.), 2001 FCA 260 (CanLII) – 2001-09-11 Canada – Federal Court of Appeal series – tax benefit – avoidance transaction – arm's length – loss [cited by 16 cases]

Jenner v. Canada, 2008 FCA 196 (CanLII) – 2008-05-29 Canada – Federal Court of Appeal business – passenger vehicle – lease – activité – income

Lamont Management Ltd. v. Canada (C.A.), 2000 CanLII 17131 (F.C.A.) – 2000-04-19 Canada – Federal Court of Appeal corporation – dividend – foreign non-affiliate – safe income – foreign affiliate

Singleton v. Canada (C.A.), 1999 CanLII 9352 (F.C.A.) – 1999-06-11 Canada – Federal Court of Appeal commutateur inconnu – transaction – borrowed funds – deduction – taxpayer [cited by 2 cases]

Canada v. Imperial Oil Ltd., 2004 FCA 36 (CanLII) – 2004-01-26 Canada – Federal Court of Appeal loan – société – investment allowance – misuse – capital

Bellingham v. Canada (C.A.), 1995 CanLII 3544 (F.C.A.) – 1995-11-30 Canada – Federal Court of Appeal taxpayer – income – additional interest – expropriating authority – award [cited by 5 cases]

Bernick v. Canada, 2004 FCA 191 (CanLII) – 2004-05-13 Canada – Federal Court of Appeal accounting method – maturity value – zero coupon bonds – financial statements – income [cited by 1 case]

Gulfmark Offshore N.S. Limited v. Canada, 2007 FCA 302 (CanLII) – 2007-09-21 Canada – Federal Court of Appeal ship – interest expenses – carrying on activities – business through a permanent establishment – bareboat

Canada v. Larsson, 1997 CanLII 6178 (C.A.F.) – 1997-08-05 Canada – Federal Court of Appeal versements hypothécaires – impôt – réputés – quatrième – bénéficiaire

Corbett v. Canada (C.A.), 1996 CanLII 3849 (F.C.A.) – 1996-10-30 Canada – Federal Court of Appeal taxpayer – property – deduction – amount – profit [cited by 7 cases]

Canada v. Placer Dome Inc. (C.A.), 1996 CanLII 4094 (F.C.A.) – 1996-11-05 Canada – Federal Court of Appeal dividend – capital gain – transaction – purpose – taxpayer [cited by 5 cases]

74712 Alberta Ltd. v. M.N.R. (C.A.), 1997 CanLII 6326 (F.C.A.) – 1997-01-29 Canada – Federal Court of Appeal borrowed – taxpayer – deduction – guarantee – income [cited by 5 cases]

Canada (Attorney General) v. Hoefele (C.A.), 1995 CanLII 3541 (F.C.A.) – 1995-10-11 Canada – Federal Court of Appeal taxpayers – relocation – taxable – mortgage interest subsidy – benefit [cited by 8 cases]

Canada v. Shell Canada Ltd. (C.A.), 1998 CanLII 9045 (F.C.A.) – 1998-02-18 Canada – Federal Court of Appeal borrowed – interest – taxpayer – deduction – rate [cited by 6 cases]

Hsu v. The Queen, 2001 FCA 240 (CanLII) – 2001-07-24 Canada – Federal Court of Appeal reassessments – taxpayer – income – net worth method – auditor [cited by 7 cases]

Canada v. Nunn, 2006 CAF 403 (CanLII) – 2006-12-08 Canada – Federal Court of Appeal régimes enregistrés d'épargne-retraite – société – impôt – doctrine du trompe-l oeil – utilisé

Rich v. Canada (C.A.), 2003 FCA 38 (CanLII) – 2003-01-27 Canada – Federal Court of Appeal debt – taxpayer – loan – proactive steps – bad [cited by 12 cases]

Canada v. Neuman (C.A.), 1996 CanLII 4085 (F.C.A.) – 1996-08-23 Canada – Federal Court of Appeal dividend – shares – declared – wife – non-arm's length transactions [cited by 1 case]

Soper v. Canada (C.A.), 1997 CanLII 6352 (F.C.A.) – 1997-06-27 Canada – Federal Court of Appeal director – taxpayer – standard of care – remittances – skill [cited by 77 cases]

Wagg v. Canada (F.C.A.), 2003 FCA 303 (CanLII) – 2003-07-11 Canada – Federal Court of Appeal input tax credits – adjournment – can – want – recess [cited by 10 cases]

Cudd Pressure Control Inc. v. Canada, 1998 CanLII 8590 (F.C.A.) – 1998-10-19 Canada – Federal Court of Appeal permanent establishment – snubbing units – deduction – enterprise – notional rent [cited by 1 case]

Hudon v. Canada, 2001 FCA 320 (CanLII) – 2001-10-29 Canada – Federal Court of Appeal hydroelectric – carrying on business – corporation – electricity – liée [cited by 6 cases]

Hammill v. Canada, 2005 FCA 252 (CanLII) – 2005-07-07 Canada – Federal Court of Appeal gems – expenses – scam – inventory – business [cited by 4 cases]

Cardella v. Canada, 2001 FCA 39 (CanLII) – 2001-02-26 Canada – Federal Court of Appeal reasonable expectation of profit – income – adventure in the nature – partnership – taxpayer [cited by 2 cases]

Canada v. Canderel Ltd. ( C.A. ), 1995 CanLII 3572 (F.C.A.) – 1995-02-13 Canada – Federal Court of Appeal ftnote – taxpayer – deduction – income – expenditure [cited by 5 cases]

La Capitale, Compagnie d'Assurance Générale v. Canada, 1998 CanLII 7390 (F.C.A.) – 1998-02-06 Canada – Federal Court of Appeal premium – insurance – income – amount – contract

Canada v. Gifford, 2002 FCA 301 (CanLII) – 2002-08-12 Canada – Federal Court of Appeal capital expenditure – clients – deductibility – interest – payment on account of capital [cited by 2 cases]

Canada v. Agazarian, 2004 FCA 32 (CanLII) – 2004-04-23 Canada – Federal Court of Appeal normal reassessment period – taxpayer – cotisation – impôt – taxation [cited by 1 case]

2529-1915 Québec Inc. v. Canada, 2008 FCA 398 (CanLII) – 2008-12-12 Canada – Federal Court of Appeal dividends – subsidiary – sham – corporations – shares

Canada v. Nova Corp. of Alberta, 1997 CanLII 6069 (C.A.F.) – 1997-05-01 Canada – Federal Court of Appeal actions privilégiées – base rajusté – perte – société – déclarées

St-Hilaire v. Canada (Attorney General) (C.A.), 2001 FCA 63 (CanLII) – 2001-03-19 Canada – Federal Court of Appeal unworthiness – manslaughter – murder – attempt on the life – death [cited by 8 cases]



 
© University of Ottawa
For additional information, consult our list of contacts.
Last updated: 2009.12.15