Sean McEwan

Sean McEwan is a tax lawyer at Taxpayer Law. He was called to the Ontario Bar in 2024 and previously served as a Judicial Law Clerk at the Tax Court of Canada.

Sean advises and represents businesses and individuals in income tax and GST/HST disputes with the Canada Revenue Agency (CRA). His practice focuses on tax controversy and litigation, including audits, objections, appeals, collections matters, and proceedings before the Tax Court of Canada. He is known for his thoughtful, strategic approach and his ability to explain complex tax rules clearly and practically. Whether responding to a CRA audit, challenging a reassessment, or preparing for litigation, Sean works closely with clients to develop strong, well-positioned cases aligned with their broader business and financial objectives.

Sean draws on his experience at the Tax Court of Canada to provide insight into the litigation process and judicial decision-making. He works collaboratively with accountants and financial advisors to ensure that legal strategy is fully integrated with each client’s operational realities. Sean has also contributed to tax policy and professional education through bar association committee work and has published on issues relating to tax administration and law.

Outside of his practice, Sean enjoys spending time outdoors and staying active. He has whitewater canoed the Petawawa River in Algonquin Provincial Park and hiked and camped in national parks across Canada and the United States. He also enjoys weightlifting, running, and playing hockey, golf, and baseball.

• Tax Court of Canada Litigation. Sean represents individuals and businesses in income tax and GST/HST appeals before the Tax Court of Canada under both the general and informal procedures. Having served as a Judicial Law Clerk at the Court, he brings first-hand insight into how appeals are managed and decided, and into what persuades at trial.
• Tax Residency Disputes. Sean assists individuals and corporations facing CRA residency questionnaires, audits, reassessments, objections, and Tax Court appeals where the CRA disputes their residence status for Canadian tax purposes. These matters often turn on the “ordinarily resident” test and the deemed-residence and deemed-non-residence rules in section 250 of the Income Tax Act (Canada), the residence tie-breaker rules in Canada’s tax treaties, and, for corporations, the central management and control test. Common client scenarios involve individuals who moved to or from Canada and disagree with the CRA about when, or whether, their residency changed; cross-border workers and individuals who spend significant time in Canada each year; taxpayers who kept Canadian ties such as a home, family, or accounts after leaving; and the resulting consequences, including worldwide income inclusion under subsection 2(1), deemed dispositions on emigration under section 128.1, part-year taxation under section 114, and Part XIII withholding on payments to non-residents.