Graham Haynes

Associate

• Suite 1000, Brunswick House
  44 Chipman Hill
  Saint John, N.B.
  E2L 2A9
• +1.506.632.8331
• +1.506.652.1989
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Language(s) spoken: English

Bar Admission(s): New Brunswick, 2019

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Legal Assistant(s): Maxine Ricketts

Overview

Graham carries on an active tax practice that encompasses both tax planning and tax litigation matters. In terms of tax planning, Graham provides advice and assistance to clients undertaking M&A transactions, as well as organizing and reorganizing corporate, partnership, and trust structures. He has completed the CPA In-Depth Tax Program and regularly works alongside accountants and other professional advisors. In terms of tax litigation, Graham represents clients in income, sales and other tax audits, objections and appeals. Graham has achieved numerous successful outcomes in matters before the Tax Court of Canada, the Federal Court of Canada and provincial superior courts.  Prior to practice, he clerked at the Tax Court of Canada, assisting the Judges in matters across Canada.

Representative Work

Tax Planning

• Acted for a global corporate group in respect of the reorganization of its international corporate structure in connection with the closing of a substantial investment by a Canadian pension fund.
• Advised the CEO and employee-ownership group of a Canadian high-tech start-up in connection with the sale of their business to a TSX-V listed purchaser for cash, share and earn-out consideration.
• Advised various mid-market businesses and their owners in reorganizing and/or selling their business including through inter-generational transfers, spin-outs, freezes, post-mortem pipelines and other matters.
• Acted for various high and ultra-high net worth individuals and family offices including in year-end planning, succession planning and Canadian investment matters (for US and other non-residents).
• Advised and represented national and provincial non-profit organizations and charities with respect to status disputes, governance and operational matters.

Tax Dispute Resolution

• Successfully defended a group of ultra-high net worth private clients against substantial CRA reassessments relating to an alleged benefit conferral.
• Successfully appealed a CPP/EI reassessment of several million dollars for a national conglomerate group with respect to a government contracting arrangement.
• Represented a financial institution in respect of a reassessment for tens of millions of dollars in withholding taxes related to the characterization of several cross-border transfers made over the course of several years.
• Successfully defended the directors of a Canadian chemical testing company from directors’ liability related to hundreds of thousands in unpaid payroll and excise tax remittances.
• Represented various small-to-medium sized enterprises and their shareholders with respect to specific audits and disputes including with respect to business losses, shareholder benefits, expense claims, deemed dispositions, tax credit availability, etc.

Community Work

In partnership with Osler, Hoskin & Harcourt LLP, the Income Security Advocacy Centre and Pro Bono Ontario, Graham leads the firm’s pro bono initiative to help people of limited means in the Atlantic Provinces challenge Canada Revenue Agency determinations with respect to certain COVID-19 benefit programs. Graham also serves his profession and community by advising charity and non-profit boards, as well as by contributing to various volunteer committees. He is member of the Young IFA Network Committee of the International Fiscal Association (Canada Branch) and he acts as a mentor to his junior colleagues as well as to current and prospective law students through the Osgoode Hall Mentor Program, the JD Bridges Foundation and the St. Francis Xavier University XConnects Program.