Jacob Yau

Partner

Jacob Yau

Jacob Yau

Partner

Expertise
Bar Admissions
  • Ontario, 2016

Jacob combines his technical tax expertise and strategic thinking to help his clients navigate complex tax disputes.

He has argued before the Tax Court of Canada and the Federal Court of Appeal on matters ranging from income tax, excise tax, and the general anti-avoidance rule (GAAR), and has successfully resolved numerous cases before trial. He has argued before the Federal Court of Canada on judicial review applications and the Ontario Superior Court (Commercial List) on orders for rectification and commercial disputes, and regularly advises clients with respect to voluntary disclosures, tax compliance and audits, and objections and appeals. He further advises both domestic and international clients on corporate tax, tax planning, M&A, business structuring, and reorganizations.

Jacob is an active publisher and speaker and is an editor of Federated Press’ International Tax Planning.

Jacob Yau

Partner

Jacob combines his technical tax expertise and strategic thinking to help his clients navigate complex tax disputes.

He has argued before the Tax Court of Canada and the Federal Court of Appeal on matters ranging from income tax, excise tax, and the general anti-avoidance rule (GAAR), and has successfully resolved numerous cases before trial. He has argued before the Federal Court of Canada on judicial review applications and the Ontario Superior Court (Commercial List) on orders for rectification and commercial disputes, and regularly advises clients with respect to voluntary disclosures, tax compliance and audits, and objections and appeals. He further advises both domestic and international clients on corporate tax, tax planning, M&A, business structuring, and reorganizations.

Jacob is an active publisher and speaker and is an editor of Federated Press’ International Tax Planning.

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.

In the News

Interview, Canadian Lawyer Magazine, “New CRA audit powers proposed in federal budget raise uncertainty, say Davies tax lawyers”; Web Publication

May 22, 2024 - Read the article.

Bulletin

Federal Budget 2024: How It Impacts You and Your Business

Apr. 16, 2024 - The Honourable Chrystia Freeland, Deputy Prime Minister of Canada and Minister of Finance, delivered the Liberal Party’s federal budget (Budget 2024) on April 16, 2024. Budget 2024 included a number of proposed changes to the Income Tax Act (ITA) and other tax legislation. The most...

Article

Down but not out: Rectification granted by the Ontario Superior Court to correct trust deeds, co-author

Nov. 27, 2023 - Mondaq
Read the article.

Speaking Engagement

Canadian Tax Foundation, Celebrating the Tax Court of Canada, “40th Anniversary of the Tax Court of Canada Conference”; Toronto, ON

Oct. 05, 2023

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.

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.

Article

Emergis v. The King: Taxpayer Emerges Victorious in Tower Structure Deduction

Jan. 02, 2023 - International Tax Planning, Volume XXVII, No. 2

Speaking Engagement

Canadian Tax Foundation , “Case Law Update”, Canadian Tax Foundation Young Practitioners Series; Toronto, ON

Mar. 31, 2022

Article

Loblaw Financial Holdings—Statutory Interpretation in 'One of the Most Complicated Statutory Regimes in Canadian Law’

Jan. 03, 2022 - International Tax Planning, Volume XXVI No. 2

Article

Federal Budget 2022: What you and your clients need to know

Jan. 03, 2022 - The Lawyer’s Daily

Speaking Engagement

Canadian Tax Foundation, “What’s New With Section 160?”, 2021 Ontario Tax Conference; Toronto, ON

Oct. 26, 2021

Article

Coca-Cola Goes Flat in $9 Billion Transfer-Pricing Loss

Jan. 01, 2021 - International Tax Planning, Volume XXV No. 1

Article

How Specific Is a ‘Specific Expense’ Under Paragraph 212(4)(B)?

Jan. 01, 2020 - International Tax Planning, Volume XXIV No. 1

Article

Bank of Montreal v. The Queen: When a Disposition of Shares Isn’t a Disposition of Shares

Jan. 01, 2020 - International Tax Planning, Volume XXIV No. 2

Bar Admissions

Ontario, 2016

Education

Osgoode Hall Law School, JD, 2015
Queen’s University, BSc (Applied Science, Electrical Engineering), 2007

Professional Affiliations

The Advocates’ Society
Canadian Tax Foundation
International Fiscal Association
Federation of Asian Canadian Lawyers

Community Involvement

The Advocates’ Society, Practice Group Leader - Tax Litigation Practice Group