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 includes both tax planning and tax litigation matters. In terms of tax planning, Graham provides advice and assistance to clients undertaking M&A transactions and organizing/reorganizing complex corporate 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 including before 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 the country.

Representative Work

Tax Planning

• Acted for the intergenerational ownership group of a significant construction materials firm in connection with a complex pipeline transaction and subsequent estate and succession plan.
• Advised the executives of a healthcare software start-up in connection with a sale to a publicly-listed purchaser for cash, share and earn-out consideration.
• Advised a regional not-for-profit organization with respect to tax status and transactional matters including the planning and implementation of a structural reorganization.
• Acted for a global corporate group in respect of the reorganization of its corporate structure in connection with the closing of a substantial investment by a Canadian pension fund.
• Acted for various mid-market businesses and their owners in sales or reorganizations including by advising on and implementing freezes, spin-outs and intergenerational transfers.
• Acted for various high and ultra-high net worth family offices and individuals including in year-end planning, succession planning and Canadian investment matters (for US and other non-residents).

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.
• Advised a financial institution in respect of a reassessment for tens of millions of dollars in withholding taxes related to the characterization of multiple 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 mid-market businesses and their owners in audits and disputes including with respect to business losses, shareholder benefits, expense claims, deemed dispositions, 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 Atlantic Canada 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.