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November 23, 2024

Professional Profile

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David M. Sherman, LLB, LLM

Professional Status

  • Tax specialist for over 30 years
  • Qualified to practise law in Ontario
  • Specializes in resolving GST and income tax disputes at the administrative level -- dealing with auditors and filing Notices of Objection
  • Leading authority on the GST/HST in Canada: the only person who has written a detailed commentary on every section of the Goods and Services Tax (and Harmonized Sales Tax) legislation and every reported Court decision involving the GST
  • Author/Editor, Canada GST Service; Canada GST Cases; Practitioner's GST Annotated; GST Memoranda Bulletins & Policies; GST Times; GST Case Notes
  • Editor, Practitioner's Income Tax Act, the leading published edition of the Act in Canada (1st through 39th editions and continuing) (Sherman's Notes contain a concise yet encyclopaedic commentary on all of the Act)
  • Author/Editor, Canadian Tax Research; Taxes Health & Disabilities; The Lawyer's Guide to Income Tax and GST/HST; Department of Finance Technical Notes
  • Designed and programmed computer-assisted instruction system used to teach tax law and accounting to Ontario Bar Admission Course students from 1984 to 2000

Memberships

  • Law Society of Upper Canada
  • Canadian Tax Foundation
  • Canadian Bar Association
  • Ontario Bar Association Taxation Law Section Executive from 1994 to 2007
  • Revenue Canada / CCRA Appeals Advisory Committee, 1999-2001
  • Editorial Advisory Board, International VAT Monitor, 1998-2000

Academic Background

  • Bachelor of Arts, University of Toronto, 1978
  • Bachelor of Laws, University of Toronto, 1981
  • Called to the Ontario Bar 1983
  • Master of Laws in Taxation Law, Osgoode Hall Law School of York University, 1986
  • Pioneered software development in computer-assisted legal education, expert systems for tax law, artificial intelligence applications of the Income Tax Act, and editorial systems for legal publishers