Leading Cinema Operator
Acted for a leading cinema operator in its successful tax dispute with the Canada Revenue Agency in connection with the treatment of the sale of a movie theatre as a capital versus income gain.
Caroline Harrell
Associate
Expertise
Bar Admissions
- Ontario, 2022
Caroline is developing a comprehensive tax practice.
She has assisted on a range of tax matters, including tax litigation and dispute resolution, tax planning and corporate reorganizations. She has appeared before the Federal Court of Appeal and the Ontario Superior Court (Commercial List), on cases ranging from tax avoidance to applications to rectify defective legal documents. She regularly advises on voluntary disclosures, objections and appeals.
Prior to joining Davies, Caroline worked at a full-service, international law firm in Toronto.
Caroline Harrell
Associate
Expertise
Bar Admissions
- Ontario, 2022
Caroline is developing a comprehensive tax practice.
She has assisted on a range of tax matters, including tax litigation and dispute resolution, tax planning and corporate reorganizations. She has appeared before the Federal Court of Appeal and the Ontario Superior Court (Commercial List), on cases ranging from tax avoidance to applications to rectify defective legal documents. She regularly advises on voluntary disclosures, objections and appeals.
Prior to joining Davies, Caroline worked at a full-service, international law firm in Toronto.
The Proposed Enhancement of CRA’s Audit Powers, Part Two: Unpacking the New Non-Compliance Regime
May 24, 2024 - The following article was originally published in Law360 Canada. In part one of this series, we discussed how Budget 2024 marks a significant turning point for the Canada Revenue Agency (CRA), introducing measures that substantially bolster its audit powers. In this part, we discuss the...
The Proposed Enhancement of the CRA’s Audit Powers, Part One: Under Penalty of Perjury
May 03, 2024 - The following article was originally published in Law360 Canada. Budget 2024 proposes to substantially bolster the Canada Revenue Agency’s (CRA) audit powers, underscoring the increasing burden on taxpayers to comply with information requests and the consequences of non-compliance. The...
Down but not out: Rectification granted by the Ontario Superior Court to correct trust deeds, co-author
Nov. 27, 2023 - Mondaq
Read the article.
Canada Revenue Agency’s expanded audit powers: What taxpayers need to know, part two, co-author
Oct. 02, 2023 - Law360 Canada
Read the article.
Canada Revenue Agency’s expanded audit powers: What taxpayers need to know, part one, co-author
Aug. 14, 2023 - Law360 Canada
Read the article.
Ontario, 2022
University of Toronto, Faculty of Law, JD, 2021
University of Victoria, Gustavson School of Business, BComm, 2018
The Advocates’ Society
Canadian Tax Foundation
Canadian Tax Foundation, Young Practitioner Steering Committee
