Paul Casuccio is the leader of Fasken Martineau's national Commodity Tax group, and has spent nearly a decade providing practical solutions to his clients' various sales tax questions, issues, problems and structures. Paul practices exclusively in the commodity tax area, with recognized expertise in dealing with Canada's goods and services tax and harmonized sales tax (GST/HST) as well as with the various provincial sales taxes, employer heath tax, land transfer taxes, as well as alcohol, tobacco and other similar taxes.
Paul assists his clients with their commodity tax planning in all manners of circumstances, including business asset acquisitions, cross-border transactions, outsourcing arrangements, and Canadian start-ups and reorganizations. With sales tax harmonization occurring in 2010, Paul has developed particular expertise with respect to the new GST/HST rules facing financial institutions, and in addition to advising numerous clients on these new rules, has both spoken and written on the topic.
In addition to many of Canada's top companies, Paul's clients also include some of the world's largest multi-national corporations; non-resident entities entering the Canadian market; Canadian not-for-profit and charitable organizations, including a number of major hospitals and health care providers; and all manner of resident and non-resident financial institutions.
Paul's practice also includes advocating on behalf of clients with the various tax authorities in Canada with respect to his clients' commodity tax issues, and is experienced in making effective voluntary disclosures, and obtaining favourable advance tax rulings. In addition, Paul has had numerous successes working with clients at the tax audit stage to assist with settling matters informally, but also regularly works with clients engaged in formal dispute resolution with Canada's taxing authorities, from the objection stage through to trial at Ontario Court or the Tax Court of Canada.
Paul regularly speaks at both industry group and commodity tax conferences, and has twice spoken at the national Commodity Tax Symposium held in Ottawa each autumn. Paul is also a widely published author on commodity tax issues in both books and academic journals, and is one of the contributing editors of the national Sales and Use Tax journal.
Honours and Awards
- Silver Medalist, Osgoode Hall Law School, 2001
Membership/Affiliations
- Contributing Editor, Sales and Use Tax Journal published by Federated Press
- Member, Canadian Tax Foundation
- Member, Ontario Bar Association
- Member, National Sales and Commodity Tax Section, Canadian Bar Association
- Member, Toronto Commodity Tax Study Group