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Paul Casuccio Toronto Lawyer

Paul V. Casuccio *

Partner Fasken
Although tax audits are typically handled by a company’s tax or finance department, when a lawyer’s advocacy skills are not employed, the time and ultimate cost of dealing with these issues is often increased significantly.
Jurisdiction Ontario, 2002
Language(s) English
Office(s) Toronto
Contact
*practising through a professional corporation
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Overview

Paul Casuccio is the leader of the firm’s Global Commodity Tax & VAT practice group. He works exclusively in this area, providing practical solutions to client’s indirect tax questions, issues, problems and structures.

Paul is sought after for his deep knowledge of Canada's goods and services tax and harmonized sales tax (GST/HST), provincial sales taxes, employer health tax, land transfer taxes, as well as fuel, carbon, alcohol, tobacco and other indirect taxes.

Assisting clients with indirect tax planning, Paul facilitates business asset acquisitions, cross-border transactions, outsourcing arrangements, as well Canadian start-ups and reorganizations. Paul has developed particular acumen with respect to the complicated and constantly evolving GST/HST rules facing financial institutions.

In addition to representing many of Canada's top companies, these clients also include large multi-national corporations, non-resident entities entering the Canadian market; as well as Canadian not-for-profit and charitable organizations.

Frequently advocating on behalf of clients before various tax authorities in Canada, Paul assists with indirect tax issues, voluntary disclosures, and regularly obtains favourable advance tax rulings. Paul has also had great success working with clients during tax audits, and regularly works to settle tax disputes with Canada's taxing authorities, assisting from the objection stage through to trial at Ontario Court or the Tax Court of Canada.

Regularly speaking at both industry group and commodity tax conferences, Paul has also presented a number of times at Canada’s national Commodity Tax Symposium and at the prestigious Canada Tax Foundation annual conference. A widely published author on indirect tax issues, Paul has been recognized as a leader in the field in the Canadian Legal Lexpert Directory and the International Tax Review’s Indirect Tax Leaders guide.

  

Achievements

  • Recognized nationwide in Canada in the “Highly Regarded” category, The International Tax Review 2025 to 2026
  • Recognized in Tax Law in Toronto, The Best Lawyers in Canada 2022 to 2026
  • Recognized in the Canadian Legal Lexpert Directory as Consistently Recommended in Commodity Tax/Customs, Canadian Legal Lexpert Directory 2016 to 2026
  • Recognized for Tax Law, The Legal 500 Canada 2019
  • Recognized by the Indirect Tax Leaders Guide, The International Tax Review 2018
  • Recognized as a preeminent indirect tax adviser in the Indirect Tax Leaders guide, The International Tax Review 2015
  • As a Corporate Lawyer to Watch , Lexpert® Guide to the Leading US/Canada Cross-Border Corporate Lawyers 2014
  • Silver Medalist, Osgoode Hall Law School 2001

Experience

  • Dynatrace acquires DevCycle to enhance progressive delivery and real‑time feature management capabilities., [Deal - Dynatrace], Dynatrace, a global observability and application performance monitoring company, acquired DevCycle, a Toronto‑based feature management platform built on the OpenFeature standard, to strengthen its progressive delivery capabilities for cloud‑native and AI‑native software. The acquisition enhances...
  • GATX Corporation and Brookfield Infrastructure Partners L.P. completes acquisition of Wells Fargo’s rail operating lease portfolio., [Deal - GATX Corporation and Brookfield Infrastructure Group Inc.], GATX Corporation and Brookfield Infrastructure Group Inc. complete the acquisition of Wells Fargo’s rail operating and finance lease portfolios.
  • United Rentals of Canada, Inc. completes the acquisition of Direct Equipment, [Deal - United Rentals, Inc.], North American equipment rental company completes acquisition of Canadian distributor
  • Macquarie Equipment Finance Ltd. completes sale of enterprise IT and related equipment lease portfolio to CCA Financial, [Deal - ], Ontario-based equipment leasing company and subsidiary of global financial services firm Macquarie Group completes sale of its enterprise IT and related equipment lease portfolio to CCA Financial, a leading independent provider of equipment and technology leasing solutions.
  • Indigenous Gaming Partners completes acquisition of PURE Canadian Gaming from ONCAP, [Deal - Indigenous Gaming Partners Inc.], Newly established gaming company acquires premier regulated casino operator from one of Canada’s leading private equity firms.
  • BURNCO completes acquisition of Hammerstone Infrastructure Materials from Brookfield, [Deal - BURNCO Rock Products Ltd.], Leading aggregate construction materials company acquires premier provider of high-quality limestone aggregates from Brookfield.
  • Canadian real estate developer completes nine-figure sale of student housing buildings in Ontario, [Deal - Canadian Real Estate Development Company], Sale of two student housing properties in Ontario.
  • Gallagher Benefit Services (Canada) Group Inc. acquires Brunswick Financial Group Ltd., [Deal - Gallagher Benefit Services (Canada) Group Inc.], Leading provider of benefits, HR and organization consulting services acquires Canadian individual and group life insurance brokerage.
  • SCR-Sibelco NV announces strategic joint venture with Avalon Advanced Materials Inc., [Deal - SCR-Sibelco NV], Belgian based global material solution company completes a joint venture agreement to develop Ontario lithium mining operations.

Career & Education

Education

  • In-Residence GST Course Canadian Institute of Chartered Accountants (CICA)
  • In-Depth Income Tax Course - Part I Canadian Institute of Chartered Accountants (CICA)
  • LLB, Silver Medalist Osgoode Hall Law School at York University
  • BA York University

Memberships & Affiliations

  • Contributing Editor, Sales and Use Tax Journal published by Federated Press
  • Member, Canadian Tax Foundation
  • Member, Canadian Bar Association
  • Member, Ontario Bar Association
  • Member, National Sales and Commodity Tax Section, Canadian Bar Association
  • Member, Toronto Commodity Tax Study Group

Knowledge

  • Selected Tax Measures in the 2025 Federal Budget - Canada, 11/5/2025
  • Temporary GST/HST Exemptions Affecting Canadian Businesses Effective December 14, 2024, 11/27/2024
  • Selected Tax Measures in the 2024 Federal Budget – Canada, 4/17/2024
  • Selected Tax Measures in the 2023 Federal Budget - Canada, 3/29/2023
  • Canada’s 2022 Federal Budget – Select Tax Measures, 4/8/2022
  • Fasken Sales Tax Registration Diagnostic Tool, 6/28/2021

Events

  • VAT and GST/HST Compliance and Strategy for Canadians Expanding their Exports to Europe, 6/8/2026
  • U.S. Trade Barriers and Canada’s Response: Considerations for Canadian & U.S. Businesses, 3/26/2025
  • E-Commerce Taxation in Canada, China, Switzerland and the EU – VAT and Platform Taxation Update, 6/6/2024
  • Digital Taxes and the OECD/G20 Inclusive Framework on International Taxation, 2/23/2022
  • Relief for Businesses During the COVID-19 Pandemic and Tax Planning for the Future, 4/22/2020
  • Key Income, Commodity and Insurance Tax Issues facing Canadian mining companies, 3/1/2019
  • Tax Roundup for Financial Institutions: What You Need to Know for 2018, 2/7/2018
  • Hot Topics in Tax, 11/12/2013
  • Fasken Martineau Symposium 2012 - Vancouver, 10/11/2012

News

  • Gordie Howe International Bridge Project Awarded Lexpert®’s Canadian Deal of the Year 2018, 2/15/2019
  • Droit-inc mentions 13 lawyers from the firm in an article on an important transaction, 11/8/2018
  • International Tax Review names four Fasken lawyers as Indirect Tax Leaders, 7/23/2018
  • The 2018 Canadian Legal Lexpert Directory recognizes 200 Fasken lawyers, 4/12/2018
  • Fasken recognized in Lexpert®’s Top 10 Deals and Business Decisions of 2017, 2/8/2018
  • Fasken Martineau tax partners Paul Casuccio and Jean-Francois Perreault are named as Indirect Tax Leaders, 7/20/2015
  • 17 Fasken Martineau lawyers named in Lexpert's 2014 Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada, 7/29/2014

Publications

  • Saskatchewan’s 2017-18 Budget: A Deliberate Shift Towards a Value–Added Tax?, 6/1/2017
  • Final Deadline for filing GST/HST Section 156 Elections, 11/11/2015
  • Quinco Financial Inc. v. R.: Statutory Gaps, Windfalls, Retroactive Legislation?, 6/1/2013
  • GST/HST on Investment Management Fees: Department of Finance Releases Legislative Proposals to Overrule CMPA Decision, 12/16/2009
  • Impact of Harmonized Sales Tax on Hospitals and Foundations, 10/30/2009
  • British Columbia Releases General Transitional Rules for Harmonized Sales Tax, 10/16/2009
  • Ontario Releases General Transitional Rules for Harmonized Sales Tax, 10/16/2009
  • BC Joins Ontario in Eliminating PST: Harmonizing with Federal GST, 7/24/2009
  • Ontario to Eliminate Provincial Sales Tax July 1, 2010; Harmonize with Federal GST, 3/27/2009
  • Ontario's "Tax Smart" Budget Means Tax Cuts For Business, 3/27/2009
Article Saskatchewan’s 2017-18 Budget: A Deliberate Shift Towards a Value–Added Tax? Sales Tax, Customs & Trade, Volume XIV, No.1
Article Final Deadline for filing GST/HST Section 156 Elections TaxEd International
Article Quinco Financial Inc. v. R.: Statutory Gaps, Windfalls, Retroactive Legislation? GST and Commodity Tax

Speaking Engagements

  • Controlling your Tax Audit: How In-House Counsel can Save the Day, 6/2/2016
  • Fasken Martineau Symposium 2012 - Vancouver, 10/11/2012
  • 19th and 20th Annual Operation Update, 10/2/2009
  • Tax Issues, 6/1/2006
  • Characterizing Supplies for GST/HST Purposes
  • GST/HST on Financial Derivatives, Insurance and Guarantees
  • Impact of Harmonization
Controlling your Tax Audit: How In-House Counsel can Save the Day location location Toronto
19th and 20th Annual Operation Update Joint Event by Ontario Bar Association and The Law Society of Upper Canada location location Toronto OBA Conference Centre
200 - 20 Toronto St.,