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Toronto & Vancouver
Phone: 604.689.1261
Fax: 604.688.4711
Toll-free: 1.877.616.2200
Email: wjamitchell@thor.ca
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Office: Toronto
Phone: 416.864.0829
Fax: 416.864.1106
Toll Free: 1.888.666.9998
Mr. Mitchell was educated at the University of British Columbia, from which he holds both Bachelor of Commerce and Bachelor of Law degrees. He was first admitted to the Bar of Alberta (1963) and has since been admitted to the Bars of British Columbia in 1966 and Ontario in 1990.
Mr. Mitchell served as a Solicitor in the Taxation Division of the Department of National Revenue until 1965.
Mr. Mitchell's Practice focuses on large case tax litigation. He has appeared as counsel in the provincial, trial and appellate divisions of British Columbia and Ontario, and in the Tax Court of Canada, Federal Court - Trial Division and the Federal Court of Appeal as well as the Supreme Court of Canada.
Practice Areas
Civil Tax Litigation
Select Publications
Seminar: Driven Back to GAAR
Canadian Tax Foundation
53rd Annual Conference, Vancouver, BC
Sep 1 2001
Article: Civil Penalties - A Wolf in Sheep's Clothing
Canadian Tax Foundation
52nd Conference
Sep 1 2000
Article: Recent Challenges to the Revenue Canada Rule
Federated Press
Tax Litigation
Jan 1 2000
Article: Not in Our Best Interest
Jun 1 1999
Speech: The Courts: A Glance Forward
Canadian Tax Foundation
Jan 1 1999
Select Cases
MIL (Investments) S.A. (Appellant) v. Her Majesty the Queen (Respondent)
2006 DTC 3307
2006 TCC 460
CCH Canadian Limited DTC Headnote: Capital gains Treaty exemptions from tax General anti-avoidance rule (GAAR) Whether substantial capital gain realized by non-resident corporate taxpayer on its disposition of all of its shares of a Canadian public corporation was exempt from tax under Canada-Luxembourg Tax Convention Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 85.1, 128.1(4), 245(1), 245(2), 245(3), 245(4), 245(5), 248(10) Income Tax Conventions Interpretation Act, R.S.C. 1985, c. I-4, s. 4.1 Budget Implementation Act, 2004, No. 2, S.C. 2005, c. 19, ss. 52, 60 Convention between Canada and the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital (the Treaty), Articles 13(1), 13(4), 13(5), 13(6) Vienna Convention, Article 26, 31(1)(c), 32.
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
236130 British Columbia Ltd. (Appellant) v. Her Majesty the Queen (Respondent)
2006 DTC 2053
2005 TCC 770
CCH Canadian Limited DTC Headnote: Determination of questions Validity of reassessments Whether Minister could prove that notices of reassessment had been mailed to taxpayer Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, ss. 152(4.1), 152(4)(a), 173(1), 244(14), 244(15), 248(7) Excise Tax Act, R.S.C. 1985, c. E-15, ss. 301(1.1), 334(1).
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Inco Limited (Appellant) v. Her Majesty the Queen (Respondent)
2005 DTC 5109
2005 FCA 38
CCH Canadian Limited DTC Headnote: Deductions Foreign exchange losses Whether corporate taxpayer entitled to deduct foreign exchange losses allegedly realized upon taxpayer's redemption of some of its U.S. dollar debentures issued at a discount Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, ss. 18(1)(b), 20(1)(c), 20(1)(e), 20(1)(f), 248(1) "principal amount".
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Imperial Oil Limited (Appellant) v. Her Majesty the Queen (Respondent) and Inco Limited (Intervener)
2004 DTC 6702
2004 FCA 361
CCH Canadian Limited DTC Headnote: Deductions Foreign exchange losses Whether foreign exchange losses resulting from fluctuation in CanadianU.S. dollar exchange rate between the time of issuance and the time of premature redemption of U.S. dollar debentures was deductible Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, ss. 3, 9(1), 18(1)(b), 20(1)(c), 20(1)(d), 20(1)(e), 20(1)(e.1), 20(1)(e.2), 20(1)(f), 39(2), 79(7), 173(1), 248(1) "principal amount", 248(26).
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Intervener
Inco Limited (Appellant) v. Her Majesty the Queen (Respondent)
2004 DTC 3586
2004 TCC 468
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Nova Scotia Power Inc. (Appellant) v. Her Majesty the Queen (Respondent)
2004 DTC 6506 2004 SCC 51
CCH Canadian Limited DTC Headnote: Immunity from federal Income Tax Act Crown agents Whether corporation owned by province was an agent of Crown, and so not subject to provisions of federal Income Tax Act Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, as amended, ss. 2, 21 Interpretation Act, R.S.C. 1985, c. I-21, s. 17 Nova Scotia Power Privatization Act, S.N.S. 1992, c. 8 Power Corporation Act, S.N.S. 1973, c. 47, ss. 4, 6.
Court: Supreme Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Super West Homes Inc. (Appellant) v. Her Majesty the Queen (Respondent)
2004 DTC 2958 2004 TCC 328
CCH Canadian Limited DTC Headnote: Allowable capital losses and net capital loss carry forwards Whether Minister justified in refusing taxpayer's claim for capital loss for a bad debt on the ground that funds had not been advanced by taxpayer to earn income Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, as amended, ss. 40(2)(g)(ii), 50(1)(a).
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
CIT Financial Ltd. (Appellant) v. Her Majesty the Queen (Respondent)
2004 DTC 6573 2004 FCA 201
CCH Canadian Limited DTC Headnote: Deductions in computing income from business Capital cost allowance (CCA) Corporate taxpayer's CCA claim based on allegation that software acquired by its predecessor had a fair market value of about $33 million Whether Minister justified in denying corporate taxpayer's CCA claim by applying general anti-avoidance rule, or by reducing cost of the software to $13.1 million Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, as amended, ss. 20(1)(a), 67, 69(1)(a), 245 Income Tax Regulations, ss. 1100(1), Schedule II, Class 12.
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Telus Communications (B.C.) vs. HMTQ (B.C.)
2003 PTC-BC-7 2003 BCCA 331
CCH Canadian Limited Headnote: Provincial sales tax assessment of social service tax Social Service Tax Act. The issue here was whether the taxpayer, Telus (T), was properly assessed for tax on services provided to it by a subsidiary in maintaining and repairing printed circuit cards.
Court: B. C. Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Her Majesty the Queen (Appellant) v. Nova Scotia Power Inc. (Respondent)
2003 DTC 5090 2003 FCA 33
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Her Majesty the Queen (Appellant) v. Jabin Investments Ltd. (Respondent)
2003 DTC 5027 2002 FCA 520
CCH Canadian Limited DTC Headnote: Deductions Non-capital losses General anti-avoidance rule ("GAAR") Corporate taxpayer indebted to the Bank of Montreal ("the Bank") The Bank selling the debt to a holding company which had been incorporated to "park" the debt, it being understood by certain of its shareholders and by the taxpayer that the debt would not be collected, but would remain legally enforceable Purpose of the transaction to avoid the settlement or extinguishment of the debt, to prevent the application of section 80 of the Act as it then read, and to preserve taxpayer's accumulated non-capital losses for future use Minister disallowing the deduction of some of such non-capital losses, relying on the GAAR provisions of section 245 of the Act Whether Minister's position justified Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, as amended, ss. 80, 245 and 248(10).
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Teck Corporation (Appellant) v. Her Majesty the Queen (Respondent)
2005 DTC 5336 2002 BCSC 1459
CCH Canadian Limited DTC Headnote: Federal and provincial income tax Mining tax Whether taxpayer entitled to deduct, in computing taxable income for provincial purposes, a percentage of mining taxes paid to other provinces B.C. Income Tax, R.S.B.C. 1979, c. 190, s. 8 Income Tax Act (Canada), R.S.C. 1985 (5th Supp.), c. 1, ss. 18(1)(a), 18(1)(m), 20(1)(v).
Court: B. C. Supreme Court
Counsel: Mitchell, Warren, Q.C. for the Appellant
Dr. Syed Y. Ahmad (Appellant) v. Her Majesty the Queen (Respondent)
2002 DTC 2065 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Frederick W. Hill (Appellant) v. Her Majesty the Queen (Repondent)
2002 DTC 1749 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Her Majesty The Queen (Appellant) v. Citibank Canada (Respondent)
2002 DTC 6876 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Nova Scotia Power Inc.(Appellant) v. Her Majesty the Queen (Respondent>
2002 DTC 1432 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Jabin Investments Limited (Appellant) v. Her Majesty the Queen (Respondent)
2001 DTC 1002 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Sherway Centre (Appellant) v. Her Majesty the Queen (Respondent)
001 DTC 1021 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Spire Freezers Ltd., Patrick Gouveia, John O'Neill, Edward B. Butcher, John Dobrei and Maroje Miloslavic (Appellants) v. Her Majesty the Queen (Respondent)
2001 DTC 5158 Case Summary
Court: Supreme Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellants
Citibank Canada (Appellant) v. Her Majesty the Queen (Respondent)
2001 DTC 111 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Fletcher Challenge Canada Limited (Appellant) v. Her Majesty the Queen (Respondent)
2000 DTC 6437 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Her Majesty the Queen (Appellant) v. Hollinger Inc. (Respondent)
99 DTC 5500 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Her Majesty the Queen (Appellant) v. Global Communications Limited (Respondent)
99 DTC 5377 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Spire Freezers Limited (Appellant) v. Her Majesty the Queen (Respondent)
99 DTC 5297 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Teck Corp. (Plaintiff) v. Ontario (Minister of Finance)(Defendant)
[1998] O.J. No. 5296
Court: Ont. Court of Justice (Gen. Div.)
Counsel: Mitchell, Warren, Q.C. for the Plaintiff
Northwood Pulp and Timber Limited (Appellant) v. Her Majesty the Queen (Respondent)
98 DTC 6640 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Central City Financial Services Limited (Appellant) v. Her Majesty the Queen (Respondent)
98 DTC 6645 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Hollinger Inc. (Appellant) v. Her Majesty the Queen (Respondent)
98 DTC 1913 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Teck-Bullmoose Coal Inc. (Appellant) v. Her Majesty the Queen (Respondent)
98 DTC 6363 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Ikea Limited (Appellant) v. Her Majesty the Queen (Respondent)
98 DTC 6092 Case Summary
Court: Supreme Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Her Majesty the Queen (Appellant) v. Sherway Centre Limited (Respondent)
98 DTC 6121 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Upper Lakes Shipping Limited (Appellant) v. The Minister of Finance (Respondent)
98 DTC 6264 Case Summary
Court: Ont. Supreme Court of Justice
Counsel: Mitchell, Warren, Q.C. for the Appellant
Spire Freezers Limited, Edward Butcher, John Dobrei, Patrick Gouveia, Maroje Miloslavic and John O'Neill (Appellants) v. Her Majesty the Queen (Respondent)
98 DTC 1287 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellants
Central City Financial Services Ltd. (Appellant) v. Her Majesty the Queen (Respondent)
98 DTC 1021 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Global Communications Limited (Appellant) v. Her Majesty the Queen (Respondent)
97 DTC 1293 Case Summary
Court: Tax Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
Her Majesty the Queen (Appellant) v. Nova Corporation of Alberta (Respondent)
97 DTC 5229 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Fording Coal Ltd. (Petitioner) v. British Columbia (Respondent)
[1997] B.C.J. No. 869
Court: B. C. Supreme Court
Counsel: Mitchell, Warren, Q.C. for the Petitioner
Her Majesty the Queen (Appellant) v. Global Communications Limited (Respondent)
97 DTC 5194 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Her Majesty the Queen (Appellant) v. Global Communications Limited (Respondent)
97 DTC 5196 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Similco Mines (Appellant) v. British Columbia (Minister of Energy Mines and Petroleum Resources) (Respondent)
[1997] B.C.J. No. 76
Court: B. C. Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Barbican Properties Inc. (Appellant) v. Her Majesty the Queen (Respondent)
97 DTC 5008 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Her Majesty the Queen (Appellant) v. Wesbrook Management Ltd. (Respondent)
96 DTC 6590 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Her Majesty the Queen (Appellant) v. Carma Developers Limited (Respondent)
96 DTC 6569 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Respondent
Ikea Limited (Appellant) v. Her Majesty the Queen (Respondent)
96 DTC 6526 Case Summary
Court: Federal Court of Appeal
Counsel: Mitchell, Warren, Q.C. for the Appellant
Mara Properties Ltd. (Appellant) v. Her Majesty the Queen (Respondent)
96 DTC 6309 Case Summary
Court: Supreme Court of Canada
Counsel: Mitchell, Warren, Q.C. for the Appellant
