Isabel Caguioa is a Barrister & Solicitor licensed in Ontario, and currently practices as a tax lawyer at Taxpayer Law. She brings over five years of legal experience from her practice in the Philippines, where she worked as an associate at a top-tier tax litigation boutique, served as in-house counsel, and later practiced independently.
In 2023, Isabel earned her Global Professional Master of Laws (GPLLM) from the University of Toronto Faculty of Law. She was officially called to the Ontario Bar in June 2025.
Isabel completed her Juris Doctor at the Ateneo de Manila University School of Law in 2018, where she also served on the Executive Committee of the Ateneo Law Journal.
Education
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2023
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2018
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2014
Areas of Focus:
- Ontario Non-Resident Speculation Tax (NRST) Assessments, Rebates, and Exemptions. Isabel assists clients with disputes involving Ontario’s Non-Resident Speculation Tax, including whether a rebate or refund route remains open. These matters often involve foreign-national purchasers, spouses, trustees, and nominees, and may involve issues relating to exemption criteria, beneficial ownership, and potential discretionary relief under section 20 of the Land Transfer Tax Act.
- Voluntary Disclosures Program Applications. Isabel assists taxpayers seeking relief through the CRA’s Voluntary Disclosures Program under Information Circular IC00-1R7 and GST/HST Memorandum 16-5-1. These matters often turn on whether the application is voluntary and complete, what years and filings must be corrected, and what relief from penalties, interest, and potential prosecution exposure is realistically available.
- SR&ED Disputes. Isabel assists businesses with SR&ED disputes and claims involving deductions under section 37 of the Income Tax Act (Canada) and investment tax credits under section 127 of the Income Tax Act (Canada).
Publications / Events / Media
- Author, “Sham Separations Cannot Be Used to Evade Tax Debt”, Canadian MoneySaver, June 2026.
- Author, “Non-CCPC Tax Planning in Canada: Strategies, Government Response, and Audits”, Law360 Canada, January 2026.
- Author, “Ontario NRST in 2025: The Complete, Current Guide (What’s New & Who Really Pays)”, September 2025.
- Author, “Getting Your NRST Back: PR Rebate, Timelines, and Section 20 Relief”, September 2025.
- Author, “NRST Spousal Exemption in Ontario: Buying With a Foreign Spouse in 2025”, September 2025.