Kurt Wintermute is the senior tax litigator and head of the firm’s tax litigation practice area. He has extensive experience representing corporate and individual clients before all levels of court and taxation agencies regarding federal and provincial tax issues.
- Redhead Equipment Ltd. et al v Attorney General of Canada, 2014 SKQB 172, upholding solicitor-client privilege over planning documents involving client, accountant and solicitor communications sought by Canada Revenue Agency pursuant to a Request to Provide Information and Documents in the context of an audit (appeal to SKCA heard on October 30, 2015).
- McClarty Family Trust et al v R., 2012 TCC 80, allowing appeal of an assessment against trust and children under the GAAR and involving the kiddie tax.
- Elliott et al v. R., 2013 TCC 57, successfully overturning a Canada Revenue Agency assessment of American citizens working in Canada as residents of Canada under the Canada-U.S. Treaty tie breaker rules.
- Cogema Resources Inc. v. R., 2005 FCA 316, affirming 2004 TCC 750, a successful challenge of the Canada Revenue Agency position that the resource surcharge imposed by Saskatchewan’s Corporation Capital Tax Act was not deductible under the Income Tax Act in relation to the sale of minerals.
Kurt’s primary practice area is tax dispute resolution and tax litigation. He advises clients and litigates matters involving corporate and personal income tax, goods and services tax, voluntary disclosures, tax evasion, employment insurance, Canada Pension Plan and Customs issues, provincial sales tax, provincial royalties, and commodities tax.
He has successfully challenged a number of Canada Revenue Agency and provincial tax reassessments, most recently involving Canadian residency issues and the Canada-U.S. treaty tie breaker rules, the GAAR and the kiddie tax, Saskatchewan mineral royalties, transfer pricing penalties, employee benefits and the deductibility of resource surcharges. Kurt has extensive experience in achieving cost-effective resolutions of tax disputes on behalf of clients with federal and provincial taxation agencies and before the Tax Court of Canada, Superior Courts of the Provinces and Appellate Courts.
- Business Leader Planning Committee Member, Committee to End Homelessness in Saskatoon
- Governor, Canadian Tax Foundation (2012-present)
- Chair, Campaign Cabinet (2011-2012); Chair, Leadership Division (2005-2010), United Way Saskatoon
- District Governor (2003-2011); Treasurer (2009-2011), Saskatchewan Trial Lawyers’ Association
- President (2010-2011); Director (2004-present), Saskatoon Bar Association
- “Current Issues – 2013 Budget Updates and Administrative Developments,” 2013 Prairie Provinces Tax Conference (May 2013)
- “Director Liability,” CBA Saskatchewan Branch, Tax Law Section (December 2012)
- “Review of Current Cases,” CGA (Saskatchewan) Annual Conference (October 2012)
- “Current Tax Topics,” Video Tax Update (September 2007-2012)
- “McClarty Family Trust – Kiddie Tax/GAAR,” CBA Alberta Branch (Edmonton), Tax Law North Section (May 2012)
- “Voluntary Disclosure Program,” The Saskatchewan Advocate (September 2011)
- “Review of Current Cases,” Prairie Provinces Tax Conference (2009, 2011)
- “Update on the GAAR – Lipson v. Canada,” The Saskatchewan Advocate (June 2009)
- “A Worker’s Status as Employee or Independent Contractor: Update of Recent Caselaw, Analysis of Trends and Planning Considerations,” Annual National Tax Conference (November 2007)
- “Dealing with Income Tax Reassessments: Limitation Periods and Gross Negligence,” CBA Saskatchewan BarNotes, Vol. XXI No. 3 (spring 2007)
- “Tax Notices of Objection and Appeals,” CBA Saskatchewan BarNotes, Vol. XXI No. 3 (spring 2007)
- “Tips and Strategies for Effective File Management in the Context of an Income Tax Audit,” The Saskatchewan Advocate, Vol. 9(2) (June 2007)
- “Case Comment: The Implications of the Cogema Resources Inc. Decision and the Brouillette Decision,” 2006 Prairie Provinces Tax Conference (May 2006)
- “Tax Appeals, Tips and Traps in Dealing with an Income Tax Assessment,” Saskatchewan Trial Lawyers Association Teleseminar (September 2006)
- One of Benchmark Canada’s “Canada Litigation Stars” – Tax Litigation, General Commercial (since 2016)
- One of the Best Lawyers in Canada – Tax Law (since 2011)
- One of Canada’s Leading Lawyers – Corporate Tax Litigation, The Canadian Lexpert Legal Directory
- Honoured Supporter Award for support of the United Way of Saskatoon, 2015 National Philanthropy Day