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Past Work &

Selected Publications

  • Canadian Tax Focus, Vol. 14, No. 1, 2024, "Cross-Border Exchangeable Share Transactions" (Samson An)

  • Canadian Tax Focus, Vol. 13, No. 3, 2023, "Owning US Vacation Homes Through a Trust" (Sarah Spaner & Bhuvana Rai)

  • December 7, 2021, EY Tax Alert 2021-33, "SCC Dismisses Crown’s Appeal in The Queen v. Loblaw Financial Holdings Inc." (Bhuvana Rai, with Angelo Nikolakakis and Daniel Sandler)

  • August 16, 2021, EY Tax Alert 2021-27, "SCC rules that CCAA charges take priority" (Bhuvana Rai, with David Robertson)

  • Canadian Tax Journal, Vol. 69, No. 2, 2021, pp. 487-511, "Write it Off (and Start Again)—Adapting Home Office Deductions for the Digital Era" (Bhuvana Rai)

  • August 2020, Canadian Tax Focus, Vol. 10, No. 3, “FCA Permits Large CRA Data Request: Was Hydro-Québec an Anomaly?” (Bhuvana Rai, with Mira Azzi)

  • August 10, 2020, Canadian Accountant, “Tax deadlines extended and CEWS amended by Bill C-20” (Bhuvana Rai)

  • June 8, 2020, Ontario Bar Association, “CEWS Formula Penalizes Related Parties Following CRA Guidance” (Bhuvana Rai)

  • August 2019, Canadian Tax Focus, Vol. 9, No. 3, “FC Rejects CRA Demand to Reformat Information” (Bhuvana Rai)

  • November 21, 2018, BLG/Taxand, "CRA's Power To Compel Taxpayers To Disclose Uncertain Tax Positions Affirmed" (Bhuvana Rai with Laurie Goldbach)

Selected Media

Our Clients Say...

I was very fortunate to get a referral to Ms Bhuvana Rai, lawyer extraordinaire! She was one of two tax lawyers recommended by Jamie Golombek, the tax expert who writes in the National Post. [...]

As soon as I met Ms Rai, I was reassured. She understood my dilemma immediately, and offered sound advice. We mapped out a plan together and she was very clear (and reasonable) about costs and possible timeframes. At all times, she was professional, courteous and also very sympathetic to my plight. She never gave any indication that I was an idiot for doing my taxes myself in a year when suddenly my finances got complicated [...]

Getting told by the huge machinery of government that you owe them hundreds of thousands of dollars is quite daunting. I was upset and scared, and Ms Rai helped me through the ordeal. She responded promptly to my every question and kept my spirits up. Happily, CRA finally did see the light and I now owe them $0. All is well in my little world. Thank you Bhuvana!

- Andree, Toronto (2022)

I cannot thank Mors & Tribute enough for helping me with my CRA situation.  Bhuvana is extremely knowledgeable of tax laws and procedures. She is also incredibly organized, which helped to dismiss the stress of my 6 year battle with the CRA.  

She conducted herself with confidence, poise and ease in the courtroom. We won our decision in the end and it was because of the preparedness of Bhuvana. In such a short time frame, she really did her homework on what we would need to win. 

Thank you for your experience, your professionalism and your understanding of my situation. Thank you also your understanding of the stress involved with it. I have already recommended you to numerous friends and family.

- Mike, Toronto (2022)

Speaking Engagements

  • June 24, 2022 – The Yunusov Question, "Bhuvana Rai on clerking at the Tax Court, litigating against the CRA, and starting her own firm"

  • November 15, 2021 – Royal Society of Canada, "Women and the Tax System"

  • June 16, 2021 – Ontario Bar Association, Tax Court of Canada: Effective Advocacy for Litigators

  • April 29, 2021 – Ontario Bar Association, Women in Tax: Could This Be Your Calling?

  • April 20, 2021 – The Advocates’ Society, Pleadings in the Tax Court of Canada – Best Practices

  • December 14, 2021 – Ontario Bar Association, Professionalism and Ethical Issues for Tax Lawyers

  • August 19, 2020 – Ontario Bar Association, Legislative Update on COVID-19 Measures: ‘CEWS’ Assessment and Dispute Timelines and Re-opening of the Tax Court

  • August 6, 2020 – International Fiscal Association (YIN Session), CRA Q&A Session: Cross-Border Tax Issues and COVID-19 (moderator)

  • June 10, 2020, Lawyered. the podcast, “Decluttering the Law”

  • May 14, 2020 – Ontario Bar Association, Employment & Tax Issues: Uncertain Times, Innovative Solutions

  • November 2018 – Ontario Bar Association, From Tax Planning to Tax Litigation for the Owner Manager


Selected Decisions

  • Lohas Farms v R, 2019 TCC 197

  • Medallion Corp. v R, 2018 TCC 157

  • Groves v R, 2017 TCC 66

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