David
H. Sohmer

Is fair market value a fact?, Lead article – Wolters Kluwer Tax Topics no 2689, October 2023 (collaboration with Jonathan Ethier)

The Securities Transfer Act and the Income Tax Act: Who Owns Publicly Traded Securities?, Lead article – Wolters Kluwer Tax Topics no 2556, March 2021 (collaboration with Jonathan Éthier)

CRA Audit Says It Has a Justice Opinion Confirming Its Position: Do You Hold or Fold?, Lead article – Wolters Kluwer Tax Topics no 2532, September 2020 (co-written with Jonathan Éthier)

The Pandemic Deficit: How Will the Piper Be Paid?, Wolters Kluwer, Lead Article – CCH Wealth Management Times, June 2020 (co-written with Jonathan Éthier)

The Pandemic Deficit: How Will the Piper Be Paid?, Wolters Kluwer, Tax Topics, May 2020 (co-written with Jonathan Éthier)

The Union, the CRA and the Taxpayer: A Winner, a Loser and Collateral Damage, The Canadian Taxpayer (December 2019)

The CRA Head Office and Nero: Both Fiddled While Their Charges Burned, The Canadian Taxpayer (October 2019)

Letter to the Editor, The Canadian Taxpayer (June 2019)

A CRA All Star Tag Team v. Gaston Gauthier: Politics Trumps Transparency, The Canadian Taxpayer, (February 2019)

Transparency and the Voluntary Disclosure Program: Entrapment for the Wary, The Canadian Taxpayer, (November 2018)

Do Shares of an American Company Credited to an Account with a Canadian Broker Constitute ”Specified Foreign Property”?, The Canadian Taxpayer, (August 2018)

Margin Trading, Short Selling and My Client-Broker Agreement: What you See is Not What You Get, The Canadian Taxpayer (May 2018)

Making Canada Fair Again: Politics and the Consultation Paper on Tax Planning Using Private Corporations, The Canadian Taxpayer (September 2017)

Sohmer Comments on VDP Proposals, The Canadian Taxpayer (July 2017)

Safe Income: Fact of Fiction? (and why the answer matters), The Canadian Taxpayer (June 2017)

Regard critique sur l’application de la méthode de l’avoir net rétropectif au-delà de la période normale de cotisation, Revue de l’APFF (March 2017)

Canada’s Voluntary Disclosure Program: If It Ain’t Broke Don’t Fix It., The Canadian Taxpayer (February 2017)

Interest Relief and Undue Delays: The Tax Court Blocks a Low Blow by the CRA, The Canadian Taxpayer, (October 2015)

Issues Relating to U.S. and Canadian Voluntary Compliance and Offshore Compliance Enforcement (November 2013)

Should Taxpayers Be Penalized for Their Accountant’s Lack of Due Diligence: A Criminal Lawyer and a Tax Lawyer Both Say No! (Part II.), The Canadian Taxpayer (August 2012)

Offshore Tax Enforcement: Voluntary Disclosure FBARs and FATCA (August 2012)

Should Taxpayers Be Penalized for Their Accountant’s Lack of Due Diligence: A Criminal Lawyer and a Tax Lawyer Both Say No! (Part I.), The Canadian Taxpayer (July 2012)

Copthorne and the Supreme Court: Did the Court Cross the Line?, The Canadian Taxpayer (February 2012)

The Supreme Court Decision in Copthorne: A Move to the Middle, The Canadian Taxpayer (January 2012)

Can the Voluntary Disclosure Program Survive the Federal Court of Appeal Decision in Bozzer v. The Queen, The Canadian Taxpayer (September 2011)

House of Commons finance Committee on Offshore Banking (January 2011)

Offshore Banking and the CRA: Politics and the Voluntary Disclosure Program (Part II), The Canadian Taxpayer (December 2010)

Offshore Banking and the CRA: Fiction and Fact (Part I), The Canadian Taxpayer (November 2010)

The IRS vs. UBS: Implications for Canadians, The Canadian Taxpayer (September 2009)

GAAR or GAAR Lite: What Did Parliament REally Really Want?,  The Canadian Taxpayer (February 2008)

Best Lawyers in Canada: Tax Law and Trusts and Estates

Lexpert: repeatedly recommended for Estate and Personal Tax Planning

Martindale-Hubbell: AV Preeminent rating (25+ years)

Governor for Life of the Fondation du Barreau du Québec

Presentation to the House of Commons Finance Committee on Offshore Banking

Presentation to ALI-ABA Institute on International Trust and Estate Planning – Offshore Tax Enforcement: Voluntary Disclosure, FBARs and FATCA

Barreau de Québec

Life Member of the Nova Scotia Barristers’ Society

Canadian Tax Foundation

International Fiscal Association Canada

Society of Trust and Estate Practitioners

Bachelor of Civil Law (B.C.L.), McGill University

Juris Doctor (J.D.), Dalhousie University

Bachelor of Commerce (B.Com.), McGill University

Bachelor of Arts (B.A.), Sir George Williams University–Concordia University