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Neil
Bass

Partner
  • nbass@airdberlis.com
  • 416.865.3071
Office:
  • Toronto Office
Call to Bar:
Admitted to the Ontario Bar: 1990
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  7. Neil Bass

Neil is a highly acclaimed and widely respected tax lawyer. Through high-quality work and effective communication, he ensures his clients are able to focus on their core business while he attends to their tax issues and disputes by finding simple and elegant solutions to business and legal challenges. Neil helps his clients navigate the complexities of tax law.

Neil is Co-Leader of the firm's Tax Controversy/Tax Litigation Group. He is a highly experienced practitioner in tax litigation and commodity taxation, including goods and services tax and harmonized sales tax (GST/HST), provincial sales tax (PST) and international customs duties. Neil has extensive experience in dealing with various taxation authorities and has represented clients before the Canadian International Trade Tribunal, the Tax Court of Canada, the Federal Court and Federal Court of Appeal, as well as before provincial courts.

He has significant experience in the real estate and development sector, financial services, corporate reorganizations, mergers, acquisitions and cross-border transactions. Neil is also experienced in alternative dispute resolution and litigation.

Neil served on the Canadian Bar Association/Canadian Institute of Charter Accountants Joint Legislation Review Committee that reviewed the draft legislation that amended the Canadian Excise Tax Act. 

Click here to learn more about Neil.

Expertise

  • Healthcare
  • Tax Controversy/Tax Litigation
  • Tax

Representative Matters

Representative Matter

Closing the Gap Healthcare Group Completes Sale to Extendicare Inc. for $75.5 Million

On July 1, 2025, Extendicare Inc. (TSX: EXE) completed its acquisition of all the issued and outstanding shares of Closing the Gap Healthcare Group Inc.

July 01, 2025

Representative Matter

Supreme Court of Canada Denies Leave in Davis Dentistry

The decision ensures dental appliances are unconditionally zero-rated for GST/HST purposes. As such, orthodontists and dentists are entitled to recover GST/HST paid on inputs attributable to the supply of appliances through the claiming of input tax credits.

December 21, 2023

Representative Matter

Aird & Berlis Successful in Pivotal Tax Court Appeal

CFI Funding Trust successfully obtained input tax credits related to HST payable on prepaid rents under a lease securitization structure.

May 15, 2023

Representative Matter

Federal Court of Appeal Upholds Orthodontist's Entitlement to ITCs

On April 12, 2023, the Federal Court of Appeal ruled in favour of Dr. Kevin Davis, upholding the Tax Court’s decision that Dr. Davis is entitled to claim input tax credits in respect of orthodontic appliances supplied to patients. This case was an appeal brought forth by the Crown from a decision of the Tax Court of Canada, Dr. Kevin L. Davis Dentistry Professional Corporation v. The Queen, 2021 TCC 25.

April 13, 2023

Representative Matter

A&B Acts in Formation of Skyline Mortgage Investment Trust and Financing of up to $13 Million

Aird & Berlis acted for Skyline Enterprises Management Inc. in the formation of Skyline Mortgage Investment Trust) and the private placement offering of units for gross proceeds of up to $13 million.

May 22, 2018

Professional Involvement

Professional Activities

  • Neil has authored numerous articles and conference papers on GST/HST, was a co-editor of Canadian GST and Commodity Tax Cases published by CCH Canadian Limited and is currently a contributing editor of Federated Press - Sales Tax, Customs & Trade Journal published by Thomson Reuters Canada.
  • Neil addresses audiences on a variety of commodity tax matters and is a past presenter at the CICA Commodity Tax Symposium and the Canadian Tax Foundation Conference.

Memberships

  • Canadian Bar Association (Commodity Tax Customs and Trade Section and Tax Court Bench & Bar Committee)
  • Ontario Bar Association
  • GST Leaders Forum, a group established by the CPA of the most prominent GST/HST accountants and lawyers from across Canada.

Speaker, "Your Day in Tax Court," 2024 Commodity Tax Symposium, Ottawa, October 28-29, 2024.

Speaker, "2016 Tax Year in Review," Wolters Kluwer webinar, December 14, 2016.

Guest Speaker, "2015 Commodity Tax Update," Tax Executives Institute, Commodity Tax Day 2015, January 22, 2014.

Speaker, "Here We Go Again: Revisiting Financial Services, Joint Ventures, and Nominees/Bare Trusts," CPA Commodity Tax Symposium, September 30, 2013.

Speaker, "The 2012 Case Law Update," CICA Commodity Tax Symposium, Ottawa, October 2, 2012.

Speaker, "Tax and Privilege: A Primer," Continuing Professional Development Bootcamp, Toronto, November 30, 2011.

Speaker, "Sale Tax Issues on Mergers, Acquisitions and Corporate Structuring and Takeovers," 2nd Tax Essentials for Business Transactions, Toronto, September 2011.

Co-Author, "Beginning of a New Rental Construction Boom? Temporary GST Exemption for Purpose-Built Residential Rental Properties Sparks Growth Potential," Aird & Berlis LLP, September 28, 2023.

Co-Author, "Recent Amendments to the Goods and Services Tax/Harmonized Sales Tax (GST/HST)," October 2015.

Contributing author, "Tax Policy in Canada," Canadian Tax Foundation, 2012.

Co-Author, "HST in Ontario," online manual, Lorman Education Services, 2011.

Co-Author, "Recent Developments of Importance in Litigation - Corporate Tax," The 2010/2011 Lexpert CCCA/ACCJE Corporate Counsel Directory and Yearbook.

Author, "Recent Developments of Importance in Litigation - Corporate Tax," The 2010 Canadian Legal Lexpert Directory.

Author, "Trends in Sales Tax Litigation," Canadian Tax Foundation, 2009.

Co-Author, "Managing Commodity Taxes on Imported Goods and Services," 2008 Commodity Tax Symposium.

Co-Author, "GST and Commodity Tax Issues in Cross-Boarder Transactions: Expecting the Unexpected," in Report of Proceedings of the Fifty-Ninth Tax Conference, 2007 Conference Report (Toronto: Canadian Tax Foundation, 2008).

Author, "GST Voluntary Disclosures: The New Regime," 2001 Commodity Tax Symposium. 

Author, "Asset Securitization - A Sales Tax Perspective," 1998 Tax Symposium. 

Related Publications

Article

Beginning of a New Rental Construction Boom? Temporary GST Exemption for Purpose-Built Residential Rental Properties Sparks Growth Potential

September 28, 2023

Article

The Plan to Reopen the Tax Court and the New Fast Track Settlement Conference System

June 09, 2020

Article

Highlights of the 2018 Federal Budget

February 27, 2018

Article

General Partner Distributions: Subject to GST/HST?

September 12, 2017

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Education

  • LLB, Osgoode Hall Law School, 1988
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