BA (Concordia), B.C.L./LL.B, LL.M. (McGill), LL.M – Tax (Osgoode)
Samuel's educational background includes a B.C.L./LL.B and an LL.M. from McGill University, and an LL.M. in Tax Law from Osgoode Hall Law School. He is a member of both the Québec and Ontario Bars.
Samuel has a passion for all aspects of tax law and policy. His research interests in tax focus on tax dispute resolution, the policy rationales underlying tax measures, and the regulation of charities and charitable giving. Samuel brings a comparative legal perspective to his work and draws on his background in both the civil and common law.
Samuel served as a law clerk to the judges of the Tax Court of Canada for over two years. He then practiced as a tax lawyer with Stikeman Elliott LLP in Montreal. Most recently, Samuel has worked as a sole practitioner in tax, charity, non-profit, and LGBTQ law.
During his legal studies, Samuel co-founded and coordinated a legal information clinic for non-profit organizations and charities. He completed his articles with the National Judicial Institute, which offers judicial education programs across Canada and internationally.
Samuel is a long-time advocate for trans people, including through legal advocacy and capacity building work. In 2014, he founded the Trans Legal Clinic in Montreal and has since served as its supervising lawyer. He is a member of Egale's Legal Issues Committee. Samuel's research interests also include trans people and the law, as well as the role of discretionary decision-makers in regulating trans people's lives.