With extensive experience across financial institutions, startups, large corporations, consulting firms, nonprofit organizations, and organizations serving vulnerable populations, Kate brings a well-rounded perspective to her legal practice. She was called to the Ontario Bar in 2024 and has since excelled at helping clients navigate complex challenges with insightful, empathetic counsel.
Within her community, Kate is an active advocate and leader. She serves on the Board of Directors of the Federation of Asian Canadian Lawyers Ontario and contributes to committees supporting local arts access. Additionally, she is a dedicated mentor to students, reflecting her commitment to nurturing future legal talent.
Outside of work, Kate enjoys hiking, skating, and travel. She values exploring landscapes, people, and cultures, continually expanding her understanding of the world through nature, food, and shared experiences.
Education
-
2024
-
2021
Areas of Focus:
- Net Worth Assessments and Indirect Verification Disputes. Kate assists clients facing assessments based on the net worth method or other forms of indirect verification under section 152 of the Income Tax Act (Canada). These matters often arise where the CRA alleges that reported income does not align with a taxpayer’s lifestyle, assets, or expenditures, and may involve issues relating to household assets and liabilities, personal spending, non-taxable sources of funds, the CRA’s underlying assumptions, and related gross negligence penalty exposure under subsection 163(2) of the Income Tax Act (Canada).
- GST/HST Place-of-Supply Issues. Kate assists businesses facing GST/HST disputes where liability depends on whether, and where, a supply is considered to be made in Canada or in a particular province under section 144.1 of the Excise Tax Act, Schedule IX to the Excise Tax Act, and sections 13 to 17 of the New Harmonized Value-added Tax System Regulations. These matters often turn on the recipient’s address obtained in the ordinary course of business, the controlling mind, and, where no Canadian address is obtained, on where the Canadian element of the service is performed. They commonly involve disputes about the applicable GST/HST rate, the province of supply, and the defence to an assessment.
- Personal Services Business Disputes. Kate assists incorporated professionals, consultants, and other closely held corporations facing audits, reassessments, objections, and Tax Court disputes involving the personal services business rules under the Income Tax Act (Canada). These matters may involve issues relating to the number of employees of the corporation, the nature of the working arrangement, entitlement to the small business deduction, deductible expenses, and related interest and penalty exposure.
- Employee / Contractor Characterization Disputes. Kate assists individuals and businesses with disputes involving whether a worker should be characterized as an employee or an independent contractor for income tax, payroll, CPP, EI, and GST/HST purposes. These matters commonly turn on the legal and factual characterization of the working relationship, including the parties’ intention, degree of control, ownership of tools or equipment, chance of profit, risk of loss, integration into the business, ability to subcontract, and supporting documentation such as contracts, invoices, and payroll records.
- Taxpayer Relief Requests. Kate assists individuals and businesses seeking relief from interest, penalties, and other discretionary measures through taxpayer relief requests and related Federal Court applications. These matters often arise under subsection 220(3.1) of the Income Tax Act (Canada) and the corresponding relief provisions under the Excise Tax Act.
- CRA Collections and Enforcement. Kate assists taxpayers facing collections letters, requirements to pay, garnishments, certificates, liens, and other time-sensitive enforcement under sections 223, 224 and 225.1 of the Income Tax Act (Canada) and sections 316 and 317 of the Excise Tax Act. These matters often involve organizing financial records, tracking deadlines, assessing collection restrictions, protecting cash flow, and positioning the file for payment-arrangement discussions or other practical resolutions.
Publications / Events / Media
- Author, “CRA’s 100-Day Service Improvement Plan: Objectives, Achievements, and Outstanding Issues”, December 2025.
- Author, “The CRA’s New Audit Powers”, May 2023.