Louise R.
Summerhill
Partner
A creative thinker and natural problem solver, Louise continuously looks for new ways to approach and resolve her clients’ tax issues. Her technical expertise and knowledge of her clients’ businesses leads to solutions others may not see. When she takes matters to court, her strong advocacy skills are evident in her straightforward yet detailed presentation of the facts.
Louise is a member of the firm's Tax Group, Co-Leader of the Tax Controversy/Tax Litigation Group, and member of the Charities & Not-for-Profits Group. She practises almost exclusively in the area of tax litigation. She provides support and advocacy at the audit stage, through the objection procedure and in court if necessary. Louise also has extensive experience advising clients on transfer pricing, goods and services tax, provincial tax and federal income tax and charity law issues.
She has appeared in the Tax Court of Canada, the Federal Court of Appeal, the Ontario Superior Court and the Ontario Court of Appeal. Louise was formerly the Chair of the Student Committee for the firm and Co-Chair of the firm's Women's Initiative.
Louise has been with Aird & Berlis since summering with the firm in 1987.
Click here to learn more about Louise.
Professional Involvement
Memberships
- The Advocates' Society
- Canadian Tax Foundation
- Thomas More Lawyers' Guild of Toronto
- Women Presidents' Organization (2004 - 2009)
Community Involvement
- Birthright International, Board of Directors
- Philip Aziz Centre for Hospice Care, Chair, Board of Directors
Teaching Engagements
- Co-creator and former adjunct professor of "The Course of a Transaction," Osgoode Hall Law School
Presenter, “Audit to Appeal – Navigating the Tax Litigation Process,” AJAG, September 27, 2019.
Presenter, “What’s New at CRA/Real Estate Transactions,” Professional Accountants PD Network, February 5, 2019.
Presenter, “What’s New at CRA?,” AJAG Presentation, November 22, 2018.
Presenter, “What's New at the CRA,” Education Consortium, October 24, 2018.
Presenter, "CRA Bag of Tricks: An Update on Audit Initiatives, Voluntary Disclosures and Recent Case Law," AJAG Seminar, October 27, 2017.
Presenter, "Topical Tax Issues and Recent Cases," AJAG Seminar, November 1, 2016.
Presenter, "CRA Real Estate Audit Project – The Scary Truth," Aird & Berlis LLP Seminar, June 1, 2016.
Presenter, "Tax Litigation - Tips & Traps," AJAG Seminar, January 20, 2016.
Presenter, "Tax-A Mixed Bag of Things You Need to Know," Education Consortium, November 11, 2015.
Presenter, "Settlements: Tax Traps For The Unwary," Aird & Berlis LLP Seminar, January 28, 2015.
Presenter, "Tax Litigation: Navigating the Process From Audit Through Appeal," AJAG Seminar, January 15, 2015.
Presenter, "Update on Tax Litigation," Aird & Berlis LLP Tax Breakfast, October 1, 2013.
"Changes Are Coming to the Voluntary Disclosures Program," Aird & Berlis LLP Tax News Flash, March 2, 2017.
"Ontario Reverses Land Transfer Tax Partnership Exemption," Aird & Berlis LLP Tax News Flash, February 22, 2016.
"Beneficial Ownership of Royalties – Tax Court Respects Corporate Form," The Bottom Line, February 2012.
"Beneficial Ownership: Another Canadian Victory for Taxpayers," Tax Profile, February 2012.
"CRA ''Targets High Net Worth' Individuals," June 7, 2011.
"Canada’s Transfer Pricing Rules," February 2011.
"GAAR – Common Sense Prevails," The Bottom Line, June 2009.
"The Murky Waters of Director's Liability after Corporate Revival," The Bottom Line, May 2009 (co-written with articling student Diana Yeung).
"Taxpayer Prevails – Again – on Beneficial Ownership," The Bottom Line, April 2009 (co-written with Barbara Worndl).
"Another Part to the Sales Tax Exemption for Manufacturers," The Bottom Line, January 2009.
"'More Than Five Full-Time Employees' – The Sensible Approach to Defining a Term," The Bottom Line, Mid-November 2008.
"More Treaty Interpretation: What is a Fixed Place of Business?" The Bottom Line, Mid-October 2008.
"Redeemer Foundation; confirming the CRA's Broad Audit Power," The Bottom Line, October 2008 (co-written with Milo Prelevic).
"When is a Foreign Worker Remunerated in Canada?" The Bottom Line, August 2008.
"Scholarship Programs do not give Rise to Taxable Benefits," The Bottom Line, July 2008.
"Beneficial Ownership by Holding Company Respected," The Bottom Line, June 2008.