David M. Sherman
Tax Lawyer, Author & Consultant
Toronto, Ont.; Fax 416-781-4633

"a leading authority on income tax and GST/HST"

David Sherman holds a BA and LLB from the University of Toronto, and an LLM (Master of Laws) in Taxation Law from Osgoode Hall Law School of York University. He was called to the Bar of Ontario in 1983. He is a member of the Law Society of Upper Canada, the Canadian Bar Association, the Ontario Bar Association and the Canadian Tax Foundation. He has specialized in tax for over 30 years. He has been listed by Lexpert as a "leading lawyer" in Commodity Tax (GST/HST).

He designed, programmed and wrote the computer-assisted instruction system used in the Ontario Bar Admission Course from 1984 to 2000, and is the author of Basic Income Tax Law and several other computer-based courses that taught tax law.

His tax publications are primarily published by Carswell, Canada's largest legal publisher. They include:

 
  • Income Tax Research (1989)
  • Canadian Tax Research, A Practical Guide (2nd ed. 1994, 3rd ed., 1997; now updated by a different author)
  • The Practitioner's Income Tax Act (currently 50th edition)
  • Stikeman Income Tax Act (contributing editor since 1989)
  • Department of Finance Technical Notes: Income Tax (currently 28th edition)
  • Canada GST Service (21-volume loose-leaf commentary on the GST; updated twice-monthly)
  • GST Times newsletter (twice monthly)
  • The Practitioner's Goods and Services Tax, Annotated with Harmonized Sales Tax (currently 34th edition)
  • Canada GST Cases, including editorial commentary on all cases (monthly)
  • GST Memoranda, Bulletins, Policies & Info Sheets (currently 23rd edition)
  • GST & HST Case Notes newsletter (monthly)
  • Québec Sales Tax Service (3-volume loose-leaf service, 1992-94)
  • QST Times newsletter (monthly, 1992-94)
  • The Practitioner's Ontario Taxes, Annotated (1994-2000)
  • Taxes, Health & Disabilities (1995)
  • GST & Commodity Tax newsletter (monthly, editor from 1996 to 2000)
  • Tax for Non-Tax Lawyers (loose-leaf, 1996, updated annually to 2002)
  • The Lawyer's Guide to Income Tax and GST - 2017 Edition
  • Wrongful Dismissal (author of Chapter 8, "Tax Considerations", updated annually)
  • Cantax Tax Letter (Cantax Publications Inc.) (6 issues per year)

  • He is also a frequent speaker on income tax and GST matters, and has lectured for the Canadian Tax Foundation, Ontario Bar Association, Carswell Conferences, CCH. and numerous other organizations including some of Canada's largest accounting firms.

    He served from 1994 to 2007 on the Executive of the Taxation Law section of the Ontario Bar Association, and for many years was the Advocacy and Government Relations Liaison. He also served on the Canada Customs & Revenue Agency (Revenue Canada) Appeals Advisory Committee and Voluntary Disclosures consultation committee from 1999 to 2001, and was until 2000 on the Editorial Advisory Board of the International VAT Monitor, published by the International Bureau of Fiscal Documentation.

    He is a member of the Tax Specialist Group, an association of independent firms that specialize in taxation.

    David Sherman has also worked as a computer consultant and systems developer, and in the 1980s and 1990s pioneered software development in such areas as computer-assisted legal education, expert systems for tax law, artificial intelligence applications of the Income Tax Act, and editorial systems for legal publishers.

    He specializes in GST/HST and income tax advice including analysis, research, problem resolution and negotiations with the Canada Revenue Agency on behalf of clients. His clients include law and accounting firms, large and small corporations, and individuals.