David Ross

JD, LLM

David works for the First Nations Tax Commission, a federal shared-governance institution that regulates property taxation on reserve across Canada. Before moving to Kamloops in 2018, David worked in the Vancouver offices of Blake, Cassels & Graydon, LLP and Osler, Hoskin & Harcourt LLP. He practiced in all areas of income tax law, both transactions and litigation. He has no regrets about private practice – and no regrets about leaving it either.

David earned his LL.M. in Taxation from York University in 2025 and completed the CPA In-Depth Tax Course in 2014.

He has been a proud member of the Law Society of BC since 2012.

David joined TRU as a sessional instructor in 2023, teaching Basic Tax Law. He also coaches youth cross-country skiing with the Overlander Ski Club at Stake Lake. He has discovered that both require snack breaks.

Publications

1. David Ross “Tax Court of Canada’s (Mis)application of the Beneficial Ownership Concept” (September 30, 2024) Tax Notes International 2161
2. David Ross “Policy Forum: Sailing Beyond the Sunset? Are De Jure Control and Other Bright-Line Tests Relevant After Deans Knight and the New GAAR?” (2024) 72:3 Canadian Tax Journal 635-647
3. David Ross "Credit Card Fees Aren't Indirect Taxation - and Even if They Feel like It, It Doesn't Matter Anyway" (2023) 81:5 Advocate (Vancouver) 667.
4. David Ross “Do You Still Give a Hoot If the Point Is Moot? Hootsuite Inc. v. British Columbia (Finance) and the Government's Response - PST and Whether Cloud Computing Software Is ‘Software’” (2023) 81:6 Advocate (Vancouver) 831

Conferences

1. December 2025 “First Nations Taxation” Canadian Tax Foundation Annual Conference, Calgary, AB

Contact

Email:
dross@tru.ca