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Anu litigates complex, high-stakes tax disputes.
Anu Koshal is a partner in our Toronto office. He represents leading corporations and financial institutions in significant tax disputes across the country.
Anu has an active trial and appellate practice. He represents clients before the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, the Supreme Court of Canada, and provincial trial and appellate courts throughout Canada. He is frequently retained to help clients navigate complex tax audits.
Anu has worked on some of Canada’s most significant litigation matters for clients such as Philip Morris International, Centrica, CGI, TD Bank, CIBC, the Canadian Chamber of Commerce, Rothmans, Benson & Hedges, and many others. He is recognized in leading industry publications including Lexpert and Best Lawyers for both his litigation and appellate practice. According to Chambers Canada: Canada’s Leading Lawyers for Business, clients describe Anu as “extremely impressive”, “a superstar in evolution”, “personable and dedicated”, and as having “a very strong analytical and strategic legal mind”.
« Over the course of my career I have been involved in many complex litigation matters and worked closely with some of the most senior litigation lawyers in the country. I have no hesitation in saying that Anu is one of the best lawyers that I have worked with of any age or seniority. I am thrilled to have him on my team. »
Anu has experience winning novel, precedent-setting cases on behalf of clients. He acted as counsel for the successful applicant in Canada Without Poverty v. Attorney General of Canada, 2018 ONSC 4147, a decision that struck down as unconstitutional a provision of the Income Tax Act that prohibited charities from engaging in non-partisan political speech. The Canadian Broadcasting Corporation described this case as a “landmark”, and a “David versus Goliath” win for the client. Anu was also counsel before the Supreme Court of Canada in Christine DeJong Medicine Professional Corp. v. DBDC Spadina Ltd., 2019 SCC 30, a case dealing with when a corporation can be liable for the conduct of a director. In that case, the Supreme Court expressly adopted the amendment to the law proposed by his team on behalf of their client.
Teaching, Writing, and Pro Bono Work
Anu is active in teaching and writing in the profession. He taught trial advocacy at the University of Toronto Faculty of Law for several years and has published on various litigation-related topics. He received his law degree with honours from the University of Toronto Faculty of Law and completed the Canadian Bar Association Tax for Lawyers course. He also holds a Ph.D. in literature and philosophy from Duke University and an M.A. from the University of Chicago. He is a member of the Canadian Tax Foundation, the Advocates Society, the Canadian Bar Association, the Ontario Bar Association, the American Bar Association, and the South Asian Bar Association.
Recent Publications
- Anu Koshal and Colton Dennis, “Alta Energy Luxembourg, the GAAR, and the Principal Purpose Test for Tax Treaties”, Corporate Finance, Volume XXV, No. 1., 2022.
- Chia-yi Chua, Anu Koshal, Prince Arora, “The Impact of Expanded CRA Audit Powers on TCC Appeals,” Canadian Tax Focus, Volume 12, Number 3, August 2022.
- Nicolas Cloutier and Anu Koshal, “Canada”, Getting the Deal Through – Tax Controversy 2022, 9th Edition.
Representative Cases
- A Schedule 1 bank in a dispute over the assessment of tens of millions of dollars relating to the use of credit card payment processing systems.
- A global financial institution in a dispute regarding the availability of millions of dollars in tax refunds.
- A global energy company in a dispute regarding the application of the General Anti-Avoidance Rule arising from the acquisition and sale of resource properties in Canada.
- A leading telecommunications company in a dispute regarding the availability of tax credits arising from goodwill coupons offered to customers.
- A public company in a dispute regarding central management control of a foreign subsidiary.
- A public company in a dispute as to whether certain costs were on account of income or capital.
- A technology company in a dispute as to the tax consequences of a trust created to hold shares for its employees.
- A financial services company in a dispute as to the tax consequences of a complex investment product.
- A private equity firm in a dispute as to the amount that can be included in its capital dividend account.
- A foreign corporation in a dispute as to the taxability of insurance products sold in Canada.
