Hayhoe, Robert, Miller Thomson LLP Toronto - (416) 595-8174 - rhayhoe@millerthomson.com
Practice focuses on providing tax advice to Canadian and international charities and non-profit organiza-
tions. Robert has particular expertise in cross-border tax rules for Canadian charities. He also provides
CRA audit representation to charities and non-profit organizations involved in difficult situations. Robert is
author of many charity law articles and the principal co-author of Carswell's Charities Taxation, Policy and
Practice textbook. He presents frequently on Canadian charity law subjects across Canada and internation-
ally. He is the Liaison Officer between the CBA Charities Law Section and the ABA Tax Section Exempt
Organizations Committee of the OBAand member of other organizations including the CTF and CAGP.
Recognized by Lexpert® as one of Canada's "Lexpert Rising Stars: Leading Lawyers Under 40" (2006).
LLM (Taxation) from Osgoode Hall Law School at York University. Admitted to the Ontario
and British Columbia Bars.
Lexpert Ranking: MFR
Schwartz, Randall Ian, PwC Law LLP Toronto - (416) 815-5117 - randy.schwartz@pwc.com
Has over 20 years of experience in cross-border transactions focusing on the energy, automotive, telecom-
munication and information technology industries. Randy advises on goods and services tax/harmonized
sales tax, provincial retail sales taxes, value-added taxes, sales and use taxes, land transfer taxes, excise taxes
and duties, valuation, tariff classification and international trade agreements. Randy also serves as an execu-
tive committee member of the National Commodity Tax, Customs and Trade Section of the Canadian Bar
Association and served previously as the section liaison to the Canada Revenue Agency. Randy has been
recognized in e Canadian Legal Lexpert® Directory and the International Tax Review Indirect Tax Leaders
Guide and is a member of the 25 member Chartered Professional Accountant's GST/HST Leaders' Forum.
Member of the Canadian Tax Foundation and CBA. Called to the Ontario Bar in 1991. Randy received a
Bachelor of Laws from the University of Toronto (1989) and a Bachelor of Business Administration (1986)
from the University of Michigan.
Lexpert Ranking: RR
Gamble, Ian J., Thorsteinssons LLP Vancouver - (604) 602-4290 - gamble@thor.ca
Mr. Gamble represents a wide range of corporate clients on tax-related matters within several industry
sectors, including mining, forestry, telecommunications, oil and gas, energy, and real estate. His extensive
corporate and international tax practice includes advising on all tax aspects of mergers & acquisitions,
providing tax-related opinions, and assisting corporate clients in the course of CRA tax audits
and on subsequent tax appeals to court.
Lexpert Ranking: MFR
Gibney, Paul J., Thorsteinssons LLP Toronto - (416) 864-9245 - pjgibney@thor.ca
Paul's practice focuses on personal, corporate and trust planning for high net worth individuals, family of-
fices, executives, owner-managers and their businesses, both domestic and international, including: corporate
reorganizations; estate planning; purchases and sales of businesses; immigration and emigration; non-profit
organizations and charities. Paul also represents taxpayers in their dealings with the CRA in the context of
audits, appeals and voluntary disclosures. Paul served as Policy Advisor to the Minister of National Rev-
enue in Ottawa in 1996 and 1997. In that capacity, Paul developed significant contacts within the Canada
Revenue Agency (CRA). Paul has spoken at a significant number of conferences on tax matters including
the Canadian Tax Foundation Annual Tax Conference, the STEP Annual Conference, the annual general
meeting of CALU and conferences presented by the Canadian Bar Association, the Ontario Bar Association
and the Law Society of Ontario.
Lexpert Ranking: MFR
Tax
