is a national law firm allied with Ernst & Young LLP in Canada, specialising in tax law services, business immigration services and business law services. EY Law's tax litigation team includes 17 lawyers in Montreal, Toronto, Ottawa, Calgary and Vancouver. The firm’s litigators have appeared before ... all levels of Canadian courts, including the Supreme Court of Canada, the Federal Court of Appeal, the Federal Court, the Tax Court of Canada and various provincial Superior and Appellate Courts. The team has experience in all areas of tax, including personal and corporate income tax, human capital, international tax, transaction tax, sales tax, and customs and excise. Recent cases have involved a variety of direct and indirect tax issues, including transfer pricing, the general anti-avoidance rule, R&D incentives, capital versus income, cross-border financing, the definition of “supply” and place of supply for GST purposes, input tax credit entitlement, the importation of taxable supplies, and invoices of convenience.