Josh
Kumar
Partner
Josh enjoys navigating complex and continually changing tax laws to effectively resolve income tax and GST/HST disputes. He takes pride in providing practical tax advice, based on an in-depth understanding of relevant legislation and court decisions.
Josh is a member of the firm’s Tax Group. His practice focuses on litigation and dispute resolution with the Canada Revenue Agency and Department of Justice, and also includes tax planning for private companies and individuals. He has extensive experience representing taxpayers in the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal and the Ontario Superior Court of Justice.
In addition to being called to the bar of Ontario, Josh holds a Chartered Professional Accountant designation and completed the CPA In-Depth Tax Course. This cross-training helps him to identify areas of risk, uncertainty and settlement opportunities in complicated tax disputes.
Prior to joining Aird & Berlis, Josh practised at a boutique tax firm. He also practised in the tax group of an international law firm and clerked at the Tax Court of Canada. After clerking, Josh worked as Crown Counsel for the Department of Justice (Tax Law Services) in Ottawa, where he represented the CRA in numerous tax disputes.
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Professional Involvement
Professional Activities
- Steering Committee Member, Canadian Tax Foundation/Fondation canadienne de fiscalite
Memberships
- Law Society of Ontario
- CPA Ontario
- Canadian Tax Foundation
Community Involvement
- Pro Bono Ontario
Panellist Judge, Donald G.H. Bowman National Tax Moot, March 6-7, 2026.
Speaker, "Current Cases," Ontario Tax Conference, October 27-28, 2025.
Speaker, "Burden of Proof in Litigation and Mediation with Tax Authorities," ABA 2025 Virtual Tax Meeting, October 20-24, 2025.
Speaker, "Current Cases," Ontario Tax Conference, October 27-28, 2025.
Speaker, "Recent cases and trends on beneficial ownership and treaty eligibility," International Bar Association New Era of Taxation Conference, November 7, 2024.
Speaker, "Cross-Border Tax and Succession Planning for South Asians," South Asian Bar Association North America Conference, July 13, 2024.
Moderator, "Selected Issues in Estate Tax Litigation," Ontario Tax Conference, October 28-29, 2024.
Moderator, "Owner-Manager Remuneration" and "Revisiting Share-Related Rollovers," CTF Ontario Annual Conference, October 23-24, 2023.
Speaker, "Settlement Conferences," CTF Conference: Celebrating the Tax Court of Canada: 40 Years of Service to Canadians, October 5, 2023.
Speaker, "Acquisition of Control and Loss Restriction Rules," CTF Ontario Tax Conference, October 25, 2022.
Speaker, "All About Audits," Wolters Kluwer Webinar, September 8, 2022.
Speaker, "The New Era of Taxation," International Bar Association Conference, December 2, 2021.
Panellist Judge, Donald G.H. Bowman National Tax Moot, February 26-27, 2021.
Speaker, "A Modern Overview of Specific Anti-Avoidance Rules," CTF National Tax Conference, November 2018.
Author, "A New Limitation on Corporate Loss Utilization Plans," Tax Notes International, July 24, 2023.
Co-Author, "Corporate Loss Restriction Event Rules: An Overview," 2022 Ontario Tax Conference (Toronto: Canadian Tax Foundation, 2022), 12: 1-61.
Co-Author, "A Modern Overview of Specific Anti-Avoidance Rules," 2018 National Tax Conference, Canadian Tax Foundation, November 27, 2018.
Author, "Must a Corporation Be Represented by Counsel in the TCC?," Canadian Tax Focus, Canadian Tax Foundation, November, 2018.