Winnipeg Law Firm - Fillmore Riley - Lawyers

"The world of tax law can be very confusing and stressful for clients. That is why I always strive to provide the most straightforward and efficient advice to find a resolution to their taxation issues. "

Areas of Focus

Paul is a partner with Fillmore Riley LLP who practises primarily in the areas of taxation litigation, general commercial litigation, and privacy law. Paul has appeared before the Manitoba Court of Queen’s Bench and Court of Appeal, as well as the Tax Court of Canada and the Federal Court of Appeal. He has presented numerous times and published many papers on the topics of tax and civil litigation. He has conducted numerous presentations to clients in respect of the implications of privacy laws on their businesses, including privacy issues for those organizations working in the public and health fields.

Professional Activities

• Bencher, Law Society of Manitoba
• Member, Canadian Bar Association
• Member, Manitoba Bar Association
• Member, Canadian Tax Foundation
• Member, Library Committee, Fillmore Riley LLP

Publications / Presentations

Tax

• Program Committee Member and Moderator, The Definitive Guide to Owner-Manager Taxation Webcast, “Compensation Strategies” and “International Tax for Owner-Managers: An Introduction for Non-Specialists” (Canadian Tax Foundation, September 2020)
• Co-Presenter, "Hot Topics in Tax Law" (CPA Manitoba, February 2020)
• Co-Presenter, "Current Issues in Tax Law" (Manitoba Bar Association, The MBA 2020 Mid-Winter Conference, January 2020)
• Co-Presenter, "Wills & Estates" (CPA Manitoba, November 2019)
• Presenter, "Net Worth Audits—Tips & Traps" (Video Tax News Seminar, November 2019)
• Co-Presenter, "Income Tax Hot Topics" (CPA Manitoba, February 2019)
• Co-Presenter, "Current Issues in Tax Law" (Manitoba Bar Association, The MBA 2019 Mid-Winter Conference, January 2019)
• Co-Presenter, "Director Liability—Taxes & Other Risks" (CPA Manitoba, November 2018)
• Presenter, "Tax Update 2018" (Video Tax News Seminar, November 2018)
• Co-Presenter, "Tax Issues in Family Law" (Manitoba Bar Association, Family Law Section, October 2018)
• Presenter, "Update on the Canada Child Benefit, Wholly Dependent Person Credit and Principal Residence Reporting” (Manitoba Bar Association, Family Law Section, April 2018)
• Co-Presenter, "Income Tax Hot Topics" (CPA Manitoba, February 2018)
• Co-Presenter, "Current Issues in Tax Law" (Manitoba Bar Association, The MBA 2018 Mid-Winter Conference, January 2018)
• Presenter, "If CRA Comes Knocking” (Society of Trust and Estate Practitioners, December 2017)
• Co-Presenter, "Practice Management for Tax Professionals" (Canadian Tax Foundation's 69th Annual Tax Conference, November 2017) 
• Presenter, "Tax Tips" (Video Tax News Seminar, November 2017)
• Co-Presenter, “The Impact of Family Law on Commercial Transactions & Succession Planning” (CPA Manitoba, October 2017)
• Co-Presenter, "Income Tax Hot Topics" (CPA Manitoba, January 2017)
• Presenter, "Director Liability - Taxes & Other Risks" (CPA Manitoba, October 2016) 
• Presenter, "Dispute Trends with CRA" (Video Tax News Seminar, September 2016)
• Presenter, "Dispute Trends with CRA" (2016 Prairie Provinces Tax Conference, Winnipeg: Canadian Tax Foundation)
• Presenter, "Tax Hot Topics" (CPA Manitoba, January 2016) 
• Presenter, "Section 160 of the Income Tax Act and Section 325 of the Excise Tax Act and their Impact in Bankruptcy" (Manitoba Association of Insolvency and Restructuring Professionals, March 2015)
• Presenter, "Hot Topics for Practitioners and Their Clients" (CPA Manitoba, January 2015)
• Presenter, "Tax Dispute Resolution" (CPA Manitoba, January 2015)
• Presenter, "Tax Collection: The Risk of Less Than Fair Market Value Property Transfers" (Video Tax News Seminar, October 2014)
• Author, "Tax Collection: The Risk Of Less Than Fair Market Value Property Transfers" (Canadian Tax Journal, 2014, 62:2)
• Presenter, "Tax Dispute Resolution" (Institute of Chartered Accountants of Manitoba, February 2014)
• Presenter, "Notices of Objections – Tips & Traps" (Video Tax News, February 2013)
• Presenter, "Notices of Objections – Tips & Traps" (Canadian Tax Foundation Young Practitioner’s Group, November 2013)
• Presenter, "CRA Tax Audit and the Litigation Process" (Institute of Chartered Accountants of Manitoba, October 2013)
• Author & Presenter, "The Risks of Double Taxation Subsections 15(1) and 56(2) of the Income Tax Act" (Institute of Chartered Accountants of Manitoba, October 2012) 
• Presenter, "Paul’s Pointers for Problematic taxPayers" (Video Tax News Seminar, October 2012)
• Author & Presenter,  "Subsections 15(1) and 56(2) of the Income Tax Act—The Risks of Double Taxation" (2012 Prairie Provinces Tax Conference, Toronto: Canadian Tax Foundation, 2012 10: 1-34.)
• Author, "Review of Current Cases" (2008 Prairie Provinces Tax Conference, Toronto: Canadian Tax Foundation, 2008, 1:1-43)
• Author, "Current Interprovincial Issues" (Report of Proceedings of Fifty-Eighth National Tax Conference, 2006 Tax Conference, Toronto: Canadian Tax Foundation, 2007, 24:1-16)
• Co-Author, "CRA Dispute Resolution: Understanding the CRA Audit and Tax Litigation Process" (Manitoba Institute of Chartered Accountants, January 27, 2007)
• Co-Author, "Employee and Independent Contractor - Where Are We Now" (2004 Prairie Provinces Tax Conference, Toronto: Canadian Tax Foundation, 2004, 7:1-55)
• Presenter, "Tax Law Refresher" (Manitoba Bar Association, January 2010 Mid-Winter Conference)

Civil Litigation

• Presenter, "Big Ideas - Creating Excellent Lawyers – What is the Key? It’s Experience" (2017 Isaac Pitblado Lectures)
• Co-Presenter, Litigation Procedure: "Why Risk Management is Good for Your Health" (Institute of Chartered Accounts of Manitoba, September 26, 2014)
• Co-Author & Presenter, Professionals, "Privilege and Problems" (STEP Canada, September 2012)
• Presenter, "A (Partial) Roadmap to the Queen's Bench Rules" (Manitoba Bar Association, 2008 Mid-Winter Conference)

Privacy

• Co-Presenter, "Social Media and Education" (Manitoba School Boards Association, Fall Professional Development & Meetings, November 2019) 
• Presenter, "Privacy Issues in Schools: Concerns and Best Practices” (Pembina Trails School Division, January 2019)
• Co-Author, "Information Protection: What you need to know about the new Breach Notification Rules under PIPEDA" (Piling Canada Q4, 2018)
• Author, "PIPEDA's new Breach Notification Rules come into force November 1: Is your business ready?" (Connected, the Winnipeg Chamber of Commerce e-newsletter, October 2018) 
• Presenter, “Social Media in the Educational Workplace” (Pembina Trails School Division, October 2017) 
• Presenter, “Social Media in the Educational Workplace” (River East Transcona School Division, June 2017) 
• Author, "Is your business ready for CASL’s private right of action?" (Piling Canada Q2, 2017)
• Author, "Is your business ready for CASL’s private right of action?" (The Brief Volume 9 Issue 1, Spring 2017)
• Co-Author, "Misrepresentations in marketing: Private damage claims coming soon" (The Brief Volume 9 Issue 1, Spring 2017) 
• Presenter, “Social Media in the Educational Workplace” (Portage la Prairie School Division, April 2017) 
• Co-Presenter, “Social Media in the Educational Workplace” (Manitoba Association of School Superintendents, January 2017) 
• Co-Presenter, "Privacy Law: What You Don’t Know Could Hurt You" (Manitoba Bar Association, CCCA (Canadian Corporate Counsel Association) Section February 2016) 
• Co-Author, "Keeping up with CASL" (The Brief Volume 7 Issue 2, Fall 2015)
• Co-Author, "Recent amendments to Canada’s private-sector privacy legislation: What does it mean for your business?" (The Brief Volume 7 Issue 2, Fall 2015)
• Author, "Canada's new anti-spam law comes into force on July 1, 2014: What does it mean for your business?" (The Brief Volume 6 Issue 1, Spring 2014)
• Numerous presentations to clients in respect of implications of privacy laws on their businesses