David C. Nathanson, Q.C., Lawyer
Editor-in-Chief, Conference Chair
Federated Press Contributions
| Editor-in-Chief, Tax Litigation (TL) 1992– |
| Chair, The Scope of Revenue Canada's Powers Session, Dealing with Revenue Canada Conference, Toronto, June 17, 1998 |
| "GAAP Treatment Is Not Mandatory for Tax Accounting Purposes" (1992) 1 TL 2 |
| "Canadian Courts Increasingly Support Revenue Canada's GAAP Requirement but Appellate Court Sanction Remains Elusive" (1992) 1 TL 8 |
| "The Reporting Position" (1992) 1 TL 18 |
| "Accounting Principles – Postscript" (1992) 1 TL 26 |
| "‘Quick-Flip' SRTC Transactions Raise Fundamental Questions in Relation to Trading Transactions" (1993) 1 TL 42 |
| "Relaxed Attitude Emerging Towards Parliamentary Material as an Aid to Statutory Instruction" (1993) 1 TL 46 |
| "New Provisions Will Significantly Limit Protection Provided to Taxpayers by the Limitation Period" (1993) 1 TL 48 |
| "Anticipating the Future Directon of Judicial Application of the GAAR" (1997) 5 TL 315 |
| "The Continental Bank Cases: a Tactical Blunder by the Crown" (1998) 6 TL 412 |
| "Stare Decisis: Master Funduk's Pecking Order" (1999) 7 TL 435 |
| "Tax Motive Kills Partnership: Spire Freezers (cf. Continental Bank) (1999) 7 TL 458 |
Biography
| Born 26 May 1944 |
| Educated McGill University B.A. 1965; Yale University M.A. 1966; University of Toronto LL.B. 1969 (Woodrow Wilson Fellow 1965; Gold Medallist, Economics and Political Science 1965; Dean's Key 1969; Editor, University of Toronto Law Review 1968-69) |
| Partner, McDonald & Hayden |
| Appointed Queen's Counsel 1985 |
| Called to the Bar of Ontario 1971 |
| Member, Canadian Bar Association, International Bar Association, Canadian Tax Foundation, International Fiscal Association |
| Governor, Canadian Tax Foundation 1981-84 |
| Past Member, Canadian Bar Association/Canadian Institute of Chartered Accountants Joint Committee on Taxation, Canadian Chamber of Commerce Taxation Committee |
| Instructor, Taxation Section, Law Society of Upper Canada Bar Admission Course 1971-77 |
| Past Lecturer, Canadian Institute of Chartered Accountants Tax Course |
| Author, numerous papers and articles, notably for Canadian Tax Foundation publications |
Practice Description
| Mr. Nathanson's practice is concentrated in the areas of taxation and corporate/commercial law. |
Address
| McDonald & Hayden |
| Suite 1500 |
| 1 Queen Street East |
| Toronto, Ontario M5C 2Y3 |
| Telephone: (416) 364-3100 |
| Telecopier: (416) 601-4100 |