Michelle Moriartey

Areas of Practice

Michelle is a Legacy Principal whose practice involves all aspects of tax litigation and dispute resolution. She represents clients in disputes with the Canada Revenue Agency and provincial tax authorities at the audit and objection levels and in appeals of assessments to court. Michelle has appeared in cases before the Tax Court of Canada, the Federal Courts and the B.C. Courts.

In addition, Michelle resolves tax problems through other means, including voluntary disclosures, taxpayer relief requests, rectification and rescission proceedings and remission applications.

Michelle advises clients in respect of a wide range of Canadian tax issues, including tax avoidance, interest deductibility, residence for tax purposes, real estate dispositions, employee and shareholder benefits, taxation of trusts and estates, charitable donations, RRSPs and TFSAs, real estate transactions, offshore tax compliance, GST and provincial sales tax.

Before joining Legacy, Michelle served as a Judicial Clerk at the Federal Court of Appeal and then practiced for four years with the tax group of an international law firm.

  • Admitted to the British Columbia Bar, 2007
  • University of Victoria, 2006, LL.B.
  • University of British Columbia, 2002, B.A.
  • CBA Tax Law for Lawyers, 2008
  • CICA In-Depth Tax Course (Parts I and II), 2008 to 2010
Professional Memberships and Associations
  • Member, Canadian Tax Foundation (2007-present)
  • Member, Canadian Bar Association, B.C. Branch, Taxation Subsection (2007-present)
  • Past Member, Advisory Committee to the BC Judicial Council (2017-2022)
  • Past Member, Joint CRA-CBA Liaison Committee (Pacific Region)
  • Advisor to the Board of Governors, Canadian Tax Foundation (2012-2013 and 2014-2015)
  • Member, CBA Legislation & Law Reform Committee (Pacific Region)  (2015-2016)
  • Chair, Canadian Tax Foundation Young Practitioners Vancouver Steering Committee (2010-2013)
  • Member, BC Tax Conference Planning Committee (2010, 2011)
Publications and Presentations
  • “Judicial Review of CRA Decisions Post-Vavilov: What’s Working, What’s Not, and Where Change is Needed”, Tax Disputes in Canada: The Path Forward (Canadian Tax Foundation: 2022)
  • “Audit Management 101”, PBLI Conference: When the CRA Cometh: Audits & Appeals (2021)
  • “Administrative Law for Tax Advocates”, Panel Discussion with Tim Fitzsimmons and John Sorenson at the Canadian Tax Foundation National Tax Conference (2020)
  • “Case Law Update”, PBLI Conference: Managing Risk in Tax Planning (2020)
  • “Dispositions of Real Estate”, PBLI Conference: Tax Fundamentals for Real Estate Transactions (2019), co-presented with Laura Peach
  • “Repeated Failure-to-File Penalty: Scope Narrowed”, Canadian Tax Focus Newsletter (Canadian Tax Foundation: 2017)
  • “Judges Panel”, co-presented with Pooja Mihailovich, 2018 National Tax Conference
  • “Best practices when representing taxpayers in the CRA’s new audit regime”, co-presented with Alistair Campbell and Shane Onufrechuk, 2018 B.C. Tax Conference
  • “Recent Tax Cases”, presented with Lee-Lynn Gan (KPMG LLP) at the 2015 B.C. Tax Conference
  • “Section 160: Recent Developments and Issues”, presented to the CBA B.C. Branch, Taxation Subsection on May 27, 2015
  • “TCC Expert Witness Rules: Proposals for Change” (2013) vol. 3, no. 1 Canadian Tax Focus, 8-9
  • “Current Cases”, presented with Andrew Majawa (Dept. of Justice) at the 2010 B.C. Tax Conference
  • “Northland Properties: An Interesting Perspective on Onus of Proof”, CCH Tax Topics, July 22, 2010
  • “Part-Time CCPCs Again” (2009) 17:5 Canadian Tax Highlights 6-7, co-written with Joel Nitikman
  • “Amount Received by Shareholders from Foreign Corporations in the Course of Winding-Up”, CCH Tax Topics, April 17, 2008
  • Case Comment on CGU Holdings Canada Ltd. v. The Queen, co-written with Joel Nitikman and Gordon Chu, (2008), vol. 56, no. 2 Canadian Tax Journal, 469-501