Samuel Singer

Assistant Professor

OBA Foundation Chief Justice of Ontario Fellow in Legal Ethics and Professionalism Research (2019-2020)

BA (Concordia), BCL/LLB (McGill), LLM (McGill), LLM (Tax) (Osgoode)

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 non-profits and charities. Samuel greatly enjoys sharing his enthusiasm for law and policy through teaching.

After articling with the National Judicial Institute, Samuel clerked at the Tax Court of Canada for over two years. He then practiced as a tax lawyer with Stikeman Elliott LLP in Montreal. Samuel went on to run his law practice in tax, charity, non-profit, and LGBTQ law. He is a member of both the Quebec and Ontario Bars.

During Samuel's undergraduate legal studies at McGill University, he co-founded and coordinated a legal information program for non-profits and charities at the Centre for Community Organizations (COCo). Samuel's graduate studies at McGill University focused on the rules regulating charities' political activities, and he held the Hydro-Québec Master's Fellowship and the Aubrey Senez Fellowship. Samuel also earned an LLM in Tax from Osgoode Hall Law School.

Samuel's current research projects in tax and non-profit law include a study of the modernization of Canadian non-profit law and its relationship to the charity law regulatory framework, funded by the Law Foundation of British Columbia. He is also undertaking a study of taxpayer remedies in the Canadian tax system. Samuel recently completed a study of remission orders as a tax debt relief vehicle for Canadian taxpayers, and a critical assessment of the limits of evidentiary privilege for tax professionals. He has published an article evaluating the tax treatment of trans medical expenses and co-authored a chapter on evidence in federal tax disputes. Samuel is also a contributing editor of a looseleaf service on the Taxation of Corporate Reorganizations.

Samuel is also a long-time advocate for trans people and frequently lectures on trans legal issues. His current research in this area focuses on the ethics of trans competent lawyering and judging, funded by the OBA Foundation Chief Justice of Ontario Fellowship in Legal Ethics and Professionalism Research (2019-2020).

Samuel recently completed a research project on trans legal issues and strategies beyond human rights law. He co-organized the SSHRC-funded conference, “On the Margins of Trans Legal Change” in May 2019, hosted by McGill University’s Faculty of Law and Institute for Gender, Sexuality and Feminist Studies, in partnership with TRU Law. In 2017, Samuel completed a comprehensive report for the Canadian Human Rights Commission on the development of trans rights in Canada. Samuel founded the Trans Legal Clinic in Montreal in 2014 and served as its supervising lawyer. He is a member of Egale Canada’s Legal Issues Committee and is the Faculty Advisor for TRU Outlaws.

For the 2017-2018 academic year, Samuel was honoured to receive the Teaching Excellence Award for Upper Year Teaching from the TRU Student Society of Law Students.

Samuel teaches Basic Tax Law, Business Associations, and Tax Policy at TRU Law.

Journal Articles

  • Samuel Singer, “Trans Justice, Trans Rights: A Multi-Instrumentalist Legal Toolkit" Canadian Journal of Law and Society [forthcoming in 2020].
  • Samuel Singer, “Charity Law Reform in Canada: Moving from Patchwork to Substantive Reform” Alberta Law Review 57:3 [forthcoming in spring 2020].
  • Samuel Singer, “Remission Orders as a Canadian Tax Debt Relief Vehicle” Dalhousie Law Journal [forthcoming in fall 2019].
  • Samuel Singer, “Marginalizing Trans Medical Expenses: Line-Drawing Exercises in Tax” (2013) 31:2 WYAJ at 209.

  • Samuel Singer, “Rethinking Privilege for Tax Professionals: A Tax Policy Perspective” in Chris Hunt (ed.), Perspectives on Evidentiary Privileges (Toronto: Thomson Reuters, 2019).
  • Samuel Singer, “Trans Competent Lawyering” in Joanna Radbord, (ed.), LGBTQ2 + Law: Practice Issues and Analysis, (Toronto: Emond Publishing, 2019).
  • Robert McMechan, Dean Blachford & Samuel Singer, “Practical Insights – Evidence” (2016), Tax Disputes & Resolution Centre.
Loose-leaf Services
  • Taxation of Corporate Reorganizations (Toronto: Federated Press) (Contributing co-editor, with Kim Brooks, Geoff Loomer, and Carl MacArthur).
  • Samuel Singer, "Trans Rights, Gender Identity, and Gender Expression in Canada" Canadian Human Rights Commission (2017).
Other Articles

  • Samuel Singer and Stephanie Weidmann, "Fighting for Justice: Trans Heroes in Canadian Case Law" (Fall 2019 Issue – "Queer and Now") Art/iculation.
  • Jean-Guillaume Shooner and Samuel Singer, "Opening the Canadian and South Korean Markets: The Canada-Korea Free Trade Agreement” in Stikeman Elliott: Tax Law Update (May 2014).
  • Jean-Guillaume Shooner and Samuel Singer, "GST/HST Joint Venture Reporting by Bare Trustees and Nominees: Canada Puts an End to Administrative Tolerance” in Stikeman Elliott: Tax Law Update (February 2014).
  • Jean-Guillaume Shooner and Samuel Singer, "Proposed GST/HST Changes Prevent Businesses from Recovering Tax Amounts Twice” in Stikeman Elliott: Tax Law Update (February 2014).

  • Undergraduate Student Research Apprenticeship Award, Thompson Rivers University, Canadian Taxpayer Remedies: Evaluating Appeal and Relief Mechanisms (2019-2020) ($6,000).
  • The OBA Foundation Chief Justice of Ontario Fellowship in Legal Ethics and Professionalism Research, Ontario Bar Association Foundation: The Ethics of Trans Competent Lawyering and Judging (2019-2020) ($15,000).
  • BC Legal Research Fund, The Law Foundation of British Columbia: Navigating Non-Profit and Charity Law: Charting the Regulatory Landscape (2019) ($17,000).
  • Connection Grant, Social Sciences and Humanities Research Council of Canada (SSHRC): On the Margins of Trans Legal Change (2019) ($18,628) (As co-applicant, with Dean Robert Leckey, Faculty of Law, McGill University as principal applicant).

  • Undergraduate Research Apprenticeship Award, Thompson Rivers University: Reforming Charity Law in Canada (2018-2019) ($4,000).
  • Internal Research Award, Thompson Rivers University: Remission Orders as a Canadian Tax Debt Relief Vehicle (2018) ($5,000).
Samuel Singer

OM 4747

  • Basic Tax Law (LAWF 3830)
  • Business Associations (LAWF 3800)
  • Tax Policy (LAW 3520)