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	Business Law & Litigation Fasken Martineau is a leading international business law and litigation firm with 700 lawyers across Canada, Europe and South Africa. Our clients include industry giants worldwide. Diversity Pro Bono Community Involvement Affiliations

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International Presence
Fasken Martineau’s nine offices are located in the major global business centres. Our local presence and global reach speaks to our established relationships with industry giants in energy, mining, finance, life sciences and communications.

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	Trusted Commentators Fasken Martineau’s lawyers are quoted frequently on business and legal topics in newspapers, magazines and other media outlets worldwide. Our media relations team understands media deadline pressures to find credible sources fast. News Releases Media Coverage Rankings & Recognitions Media Resources


	Clients First Mindset Fasken Martineau’s team of 700 lawyers brings a clients first mindset to each deal, case and matter. In 2012, Chambers & Partners names 67 of our lawyers for their expertise in a wide range of business law and litigation practices worldwide. Find a Lawyer or Agent Browse by last initial: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

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We look at our work through the eyes of our clients, whether it be focused on an industry, a particular legal service or a geographic interest. As a leading international firm, we can provide advice that crosses borders and oceans to help our clients succeed.

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Featured Experience

Glencore to acquire Viterra in $6.1 billion deal

Federal Court of Canada rules that Bell Helicopter infringed a Eurocopter patent

Uranium One sets precedent with US$463.5 million bond offering


	Thought Leaders Our lawyers are prolific writers on business and legal topics of interest to our clients. We share our insights freely in hundreds of publications each year to help explain the business implications of recent court decisions and new legislation. These publications have one goal: to help our clients succeed. Find a Publication Browse by: Articles Books Bulletins Guides Newsletters

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	Sharing Insights Through the innovative Fasken Martineau Institute, we educate thousands of clients every year through seminars, workshops and large Symposiums in our nine offices worldwide. Our lawyers are also popular speakers at business and legal conferences. Find an Event Browse by: Programs and Seminars Speaking Engagements


	Join Us Fasken Martineau is a leading international business law and litigation firm—and a top employer. Our 700 lawyers provide a professional and vibrant work environment for students and administrative staff in our nine offices worldwide. Law Students Administrative Staff

Principal Advisors

L. David Fox

Toronto

Practices

Offices

Toronto

Moriyama, R. v. The Queen, 2005 G.T.C. 1437 (Federal Court of Appeal)

Client

Robert Alan Moriyama

Date

June 2005

Moriyama v. Canada 2005 FCA 207

Represented corporate director in respect of assessment by Canada Revenue Agency for failure of corporation to remit goods and services tax.

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Moriyama, R. v. The Queen, 2005 G.T.C. 1437 (Federal Court of Appeal)

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Administrative Staff