Biographical notes for Joel Nitikman

Contributing Editor, International Tax Planning (ITP) 1999–

Contributing Editor, Business Vehicles (BV) 1994-98

"What Is a Partnership? An Old Controversy Continued: Part 1" (1994) 1 BV 35

"Tiers of Partnerships May Not Permit Losses: Part 2" (1995) 1 BV 47

"A Trap Waits When Partnerships Invest in RRSPs" (1995) 1 BV 49

"Partner Salaries Afford a Way Around Artificial Income Allocations" (1995) 2 BV 61

"Statutory Interpretation in the Supreme Court of Canada" (1995) 3 Tax Litigation 206

"The First GAAR Case Decided by Court" (1995) 3 Tax Litigation 209

"Taxes Paid to Government by Mistake May Be Recoverable" (1995) 4 Tax Litigation 226

"The Onus of Proof in Tax Cases – Where Are We After Notre-Dame?" (1996) 4 Tax Litigation 250

"Defining ‘Purpose' Under Tax Law: The Hibbert Case" (1996) 4 Tax Litigation 258

"The Effectiveness of ‘True' Backdated Contracts" (1996) 4 Tax Litigation 266

"Administrative Law and the Act" (1996) 4 Tax Litigation 274

"Res Judicata and Statutory Provisions: A Case Comment" (1996) 5 Tax Litigation 286

"Eligibility of Partnership Units for RRSPs: Part 3" (1996) 2 BV 90

"Off-Shore Trusts, Treaties and Paragraph 94(1)(c)" (1996) 5 ITP 323

"Understanding the Nature of Limited Partnerships" (1996) 3 BV 117

"Spotless Reasoning: GAAR in the High Court of Australia" (1997) 5 Tax Litigation 311

"Rule 170: Whether a Settlement Agreement Will Be Upheld as Valid and Enforceable" (1997) 5 Tax Litigation 321

"Retroactive Provincial Order Valid for Tax Purposes" (1997) 5 Tax Litigation 329

"Recent Application of the Step Transaction Doctrine in Canada" (1997) 5 Tax Litigation 334

"Using a Canadian Partnership to Avoid U.S. Estate Tax" (1997) 3 BV 122

"Who Owns What When: A Case Comment on Paxton v. The Queen" (1998) 4 BV 190

"Reasonable Expectation of Profit – Where Are We Now?" (1998) 4 BV 204

"Amendments to Social Security Treaty Lead to Confusion" (1998) 7 ITP 482

"Perseverance, Improper Disclosure and the Basis of Absurdity" (1998) 6 Tax Litigation 374

"The Legal Nature of Revenue Canada's Advanced Rulings" (1998) 6 Tax Litigation 379

"Accountant's Privilege – Getting Closer to the Holy Grail? (1998) 6 Tax Litigation 382

"Substance Over Form: Where Is England After Wattie and Ingram?" (1999) 8 ITP 579

"Officially Induced Error – Does it Apply in Tax Cases?" (1999) 7 Tax Litigation 469

"The Scope of Discovery for Issues of Law in Tax Litigation" (1999) 7 Tax Litigation 482

"The Scope of Discovery for Issues of Law in Tax Litigation — Part 2" (2000) 8 TL 504

"Transfer Pricing in Australia — The San Remo Case" (2000) 9 ITP 636

"The Power of the Permanent Establishment" (2000) 9 ITP 645

"Do the New Non-Resident Trust Rules Override Crown Forest?" (2000) 9 ITP 677

"Migrating an Unlimited Liability Company: Part 1" (2001) 10 ITP 704

Mr. Nitikman practises tax law, focussing primarily on resolving tax disputes before the Canada Customs and Revenue Agency and the courts as well as business-related tax planning. Mr. Nitikman has litigated cases involving income tax, customs duties, international tax, GST, provincial retail sales tax and provincial property transfer tax matters. LEXPERT™ has recognized him as a leading tax lawyer in both its Tax Litigation and Tax Planning sections. Mr. Nitikman is the first adjunct professor of tax litigation at the UBC Faculty of Law. He has written and lectured extensively on tax issues relating to tax litigation, tax planning, international tax and GST. He also has a Master's Degree in US tax law from New York University and assists clients with cross-border tax problems.