Patrick J. Boyle

The former Justice Boyle is Of Counsel with KPMG Law. Prior to joining KPMG Law, Patrick served as a Justice of the Tax Court of Canada for over 17 years, and he previously worked with a large national law firm in Toronto and Ottawa for 25 years. He holds common law and civil law degrees and is bilingual. On the Tax Court, he presided over English and French appeals, served as Acting Associate Chief Justice, Education Committee Chair, and member of the Rules Committee. He decided a broad range of appeals, including GAAR, Transfer Pricing and Treaty cases, and ruled on the taxation of such matters as takeover break fees and outer space travel benefits.

Prior to his judicial appointment, Patrick’s practice focused on financial institutions, services and transactions, corporate and commercial transactions, and the taxation and regulation of charities and not-for-profits. He litigated cases in the Tax Court, the Federal Court and the Federal Court of Appeal. He also taught Advanced Tax at University of Windsor Law School, was on secondment for two years at the Tax Policy Branch of the Department of Finance as Special Advisor to the Assistant Deputy Minister, and during that time was a member of the Canada Revenue Agency's GAAR Committee, Transfer Pricing Review Committee and its Third Party Penalty Review Committee. 

Patrick has presented at numerous Canadian and international tax conferences held by the Canadian Tax Foundation, Tax Executives Institute,  Canadian Institute of Chartered Accountants, Canadian Bar Association,  Association de Planification Fiscale et Financière APFF, Advocates' Society, American Bar Association, International Bar Association, UCLA Entertainment Tax Institute, and the International Association of Tax Judges.   In 2014 Euromoney’s International Tax Review recognized Justice Boyle as one of the 25 most influential people in the tax world.