The former Tax Court judge handled both French and English appeals
Former Tax Court of Canada judge and Acting Associate Chief Justice Patrick Boyle has commenced at KPMG Law as bilingual of counsel.
In this role, Boyle works with the tax law and tax litigation and dispute resolution practices. He brings his knowledge of tax laws, the federal tax court system, and of the concerns faced by both corporations and taxpayers.
His 17-year term as Tax Court judge ran from 2007 to 2024; during this period, he presided over both French and English appeals. According to KPMG, he issued decisions on appeals such as GAAR and Transfer Pricing and Treaty cases; he also decided on the taxation of takeover break fees and outer space travel benefits.
Boyle was chair of the court’s judicial education committee and was also on the rules committee. He was appointed as acting associate chief justice in 2021 after Associate Chief Justice Lucie LaMarre retired; he held the post until Anick Pelletier took over in December 2023.
Prior to joining the bench, Boyle was a partner at Fraser Milner Casgrain (now Dentons) in Toronto. He concentrated on financial institutions, services and transactions, and corporate and commercial transactions; he also tackled the taxation and regulation of charities and not-for-profits.
Moreover, he completed a secondment at the tax policy branch of the Department of Finance as special advisor to the assistant deputy minister. He also joined the Canada Revenue Agency's GAAR Committee, Transfer Pricing Review Committee and its Third Party Penalty Review Committee.
As a litigator, Boyle appeared before the Tax Court, the Federal Court and the Federal Court of Appeal. He previously served as vice chair of the Canadian Bar Association’s tax law section of the CBA-CICA joint committee on taxation.
“Justice Boyle’s impressive career experience will be a tremendous asset to our growing legal team, further strengthening our commitment to provide top legal representation in a highly complex tax landscape,” said Lucy Iacovelli, Canadian Managing Partner, Tax and Legal, at KPMG Canada.
