Nicholas Horlick

Associate

Saskatoon

Image for Nicholas Horlick

Education & Qualifications

  • Saskatchewan Bar (2016)
  • JD with distinction (Saskatchewan, 2015)
  • BA with high honours (Saskatchewan, 2012)

Nicholas Horlick is an associate lawyer whose practice focuses on tax litigation.

  • Successful representation of individual and corporate taxpayers before Canada Revenue Agency Appeals Division and the Tax Court of Canada
  • Co-counsel on multiple property tax assessment disputes before Saskatchewan’s assessment tribunals and Court of Appeal, including:
  • Brandt Properties Ltd. v Saskatoon (City), 2021 SKCA 19, a succesful appeal on behalf of over 30 over-assessed large warehouse properties
  • 994552 N.W.T. Ltd. v Kindersley (Town), 2019 SKCA 77, a successful appeal recognizing inequitable and inconsistent assessments of hotel properties
  • Consumers Co-operative Refineries Limited v Regina (City), 2020 SKCA 111, appeal on behalf of a large property assessed by extrapolating data from much smaller properties

 

Nick’s practice focuses on tax dispute resolution and tax litigation. He has advised and represented clients on issues including corporate and personal income tax, municipal property tax, GST and provincial sales tax, tax collection, and tax-driven bankruptcy.

Nick has successfully challenged Canada Revenue Agency assessments and reassessments, provincial tax reassessments, and municipal property tax assessments. He has also achieved results for clients through Canada Revenue Agency’s taxpayer fairness and voluntary disclosures programs.

 

  • Member, Canadian Property Tax Association (2020-present)
  • Mentor, CBA Mentorship Program (2019-present)
  • Volunteer Guest Judge, Bowman Tax Moot (2018-present)
  • Director, Saskatchewan Playwrights Centre (2016-2017)
  • Performer, Dissent Night (2015)
  • Performer, Legal Follies (2013, 2015)
  • Patron, Legal Follies Board (2012-2013)

 

  • “CRA simplifies home office expense deduction method for 2020,” The Lawyer’s Daily (February 9, 2021)
  • “Working from home during COVID-19: Allowances and reimbursements,” The Lawyer’s Daily (June 24, 2020)
  • “Obtaining Leave to Appeal in Saskatchewan: Terracap Investments (Frontier) Inc. v North Battleford (City),” Canadian Property Tax Association, November/December 2020, Vo. 40, Iss. 6
  • “Government proposal allows CRA additional time for tax reassessments,” The Lawyer’s Daily (August 4, 2020)
  • Presenter, “Income Tax – Assessments, Objections, Voluntary Disclosure and Risk” (CPA Saskatchewan, January 2019 and October 2019)
  • Preparer, “Recent Court Decisions” (2018 Prairie Provinces Tax Conference)
  • Preparer, “A Potpourri of Tax Administration Issues” (2018 Prairie Provinces Tax Conference)
  • Presenter, “Managing Risk in Your Tax Practice” (CPA Saskatchewan, February 2017 and October 2017)
  • Co-author, Rectification in the Post-Juliar Era – The Modern State of Rectification and Guidance for Practitioners (2017 Prairie Provinces Tax Conference)
  • Preparer, “Is Rectification Still a Remedy – A Practical Overview” (2017 Prairie Provinces Tax Conference)
  • Preparer, “Rectification and Equitable Remedies – An Update for Accountants and Tax Advisors” (2016)
  • Preparer, “Fixing Tax Mistakes: Ethical Issues, the Correction of Documents, and Equitable Remedies” (2015)
  • Editorial Board Member, Saskatchewan Law Review (2013-2014)
  • Team Member, Saskatchewan Gale Moot Team (2013-2014)
  • MacIsaac and Company Moot Award (2013)
  • William Elliott Scholarship (2012)
  • Mabel F. Timlin Prize in Business Economics (2012)