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Michelle N. Moriartey

Michelle N. Moriartey


mmoriartey@legacylawyers.ca | vCard

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Areas of Practice - Tax Litigation and Tax Dispute Resolution | Tax Advisory Services

Michelle's practice involves all aspects of tax dispute resolution. She assists clients in resolving tax issues with the Canada Revenue Agency and provincial tax authorities at the audit and objection levels and in appealing assessments to court. Michelle has appeared in cases before the Tax Court of Canada, the Federal Court of Appeal, the B.C. Supreme Court and the B.C. Court of Appeal.

In addition, Michelle resolves tax problems through other creative means, including voluntary disclosures, taxpayer relief requests, rectification and rescission proceedings and remission applications. She also represents clients in ongoing and complex tax collection matters. Michelle provides prudent advice and cost-effective solutions to tax problems.

Michelle also advises clients on Canadian income tax matters. She has experience with a wide range of Canadian tax issues, including tax avoidance, interest deductibility, residence for tax purposes, real estate dispositions, employee and shareholder benefits, taxation of trusts and estates, charitable donations, RRSPs and TFSAs, real estate transactions, offshore tax compliance, GST and provincial sales tax.

Before joining Legacy, Michelle served as a Judicial Clerk to Justices Sharlow and Linden at the Federal Court of Appeal and then practised for four years with the tax group of a national law firm.


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