Benjamin Isaak graduated from the University of Ottawa Faculty of Law in 2022 and was called to the Ontario Bar in 2023. His interest in tax began even before law school, when he gained hands-on experience as an income tax preparer.
Benjamin has represented clients in their disputes with the Canada Revenue Agency (CRA), providing well-considered advice and support. He brings a detailed and methodical approach to navigating the complexities of tax law, advocating effectively for his clients’ interests. His commitment is to provide clear, strategic guidance that not only resolves current disputes but also secures his clients’ financial well-being.
Education
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2022
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2018
Areas of Focus:
- Director’s Liability. Benjamin assists directors facing personal liability assessments under section 227.1 of the Income Tax Act (Canada) and section 323 of the Excise Tax Act. These matters often arise from alleged failures to remit source deductions or GST/HST and may involve issues relating to director status, resignation timing, limitation periods, due diligence, and the extent of the CRA’s recovery rights.
- Liability for Non-Arm’s Length Transfers. Benjamin assists with files involving non-arm’s length transfers under section 160 of the Income Tax Act (Canada) and section 325 of the Excise Tax Act. These assessments commonly arise where the CRA alleges that a spouse, family member, related corporation, or other transferee received property for less than fair market value while the transferor had an outstanding tax liability.
- Canada Emergency Wage Subsidy (CEWS) / Canada Emergency Rent Subsidy (CERS). Benjamin assists businesses facing audits, denials, repayment demands, objections, and Tax Court disputes involving CEWS and CERS. These matters often turn on section 125.7 of the Income Tax Act (Canada) and the evidentiary record relating to revenue decline, eligible remuneration, qualifying rent expenses, affiliated-group allocations, and supporting documentation.
Publications / Events / Media
- Quoted, ”CRA complaints on the rise as deep job cuts forecast”, The Hill Times, August 2025.
- Author, “Navigating CEWS and CERS Disputes: Strategies for Audits, Objections, and Resolution”, October 2025.
- Author, “CEWS and CERS Audit Red Flags: Common Triggers for CRA Scrutiny”, October 2025.
- Author, “From Audit to Court: Emerging Litigation Trends in CEWS and CERS Disputes”, October 2025.
- Author, “Choptiany: Crown Failure To Comply with Discovery Results in Taxpayer Win”, Canadian Tax Focus, Volume 13, Number 1, February 2023.
- Author, “CRA to Mandate Backup Multi-Factor Authentication for Online Accounts by February 2026”, December 2025.