Sunita Doobay

Partner
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P: 416-593-2975
F: 416-594-2699
  • Called to the Bar of Ontario, 1995
  • Admitted to the State Bar of New York, 1995
  • LL.M., New York University
  • LL.B., Queen’s University
Sunita Doobay
 Overview

Equipped with over a quarter of a century of tax experience as an international tax lawyer, Sunita is a trusted tax advisor to a broad range of clients.

Canadian and foreign corporations, private equity funds, venture capital funds, private businesses and successful entertainment personalities seek her counsel on sophisticated domestic and international tax planning issues. She also advises individuals and family offices on tax issues relating to succession and estate planning. She received successfully a pipeline ruling allowing for the tax-free extraction of $9,000,000 from the deceased's corporation (CRA Views, Ruling 2012 - 0464501 R3).

With a well-earned reputation for developing strong professional relationships with her clients, peers and experts in other complementary disciplines, Sunita is uniquely qualified to advise clients on the most complex tax issues. She has appeared before the Tax Court of Canada, the Federal Court of Appeal, and the Federal Court.

As a prolific writer and speaker, Sunita’s work is frequently published and referenced in the industry. Her written work has been published by the Canadian Tax Foundation, Tax Notes International, IBFD, the American Bar Association and CALU – INFOexchange. She is a co-author of the Annotated Partnership Act of Ontario published by Carswell, Thomson Reuters. She is an adjunct professor at Queens Law School.

Sunita holds several senior industry leadership positions including acting as the Co-Chair of the International Tax Committee of the American Bar Association, Section of International Law. She is the current editor of the International Tax Committee contribution to the Section of International Law Year in Review of the American Bar Association. She sits on the tax committee of the Portfolio Management Association of Canada. She is a former member of the Board for Federated Press – Personal Tax and Estate Planning Journal.

She is an active member of the American Bar Foundation, the International Fiscal Association, the Canadian Tax Foundation, the Society of Trusts and Estates Practitioners. She holds the Trust and Estate Practitioner designation. She sits on the Practice Council of New York University Master in International Taxation Program. Her contribution to the law was recognized by the American Bar Foundation and she was elected a Fellow of the Foundation.

She is licensed in both the United States and Canada. She speaks Dutch fluently.

 Education
  • LL.M., New York University
  • LL.B., Queen’s University
 Practice Areas
 Called to the Bar
  • Called to the Bar of Ontario, 1995
  • Admitted to the State Bar of New York, 1995
 Assistant
 Recognition

Recognition

  • Fellow of the American Bar Foundation
  • Martindale-Hubbell Client Distinction Award
 Speaking

Speaking

  • Panelist, International Bar Association, Current Issues in Cross-Border Planning using Trusts and Foundations
  • Panelist, Law Society of Ontario: Taxation Issues for Real Estate Lawyers 2018
  • Panelist, Society Trust and Estate Tax Practitioners – Toronto Branch: The Impact of the 2017 changes to the IRC on U.S. Canada Cross Border Individuals
  • Panelist, American Bar Association, Section of International Law, New York – Private Art Market and Public Oversight: Can Creativity, Beauty and Passion be Regulated?
  • Panelist, Ontario Bar Association: Federal Budget: Practical Insights on Recent Tax Changes
  • Panelist, "Tax Law" at Doing Business with Our Neighbor to the North (Chicago: Global Real Estate Council & Canada-US Business Council, 2017)
  • Co-Chair, "The Key to a Strong Economy: A Discussion of Immigration and Tax Policies to Encourage the Development of an Innovative Economy", American Bar Association Section of International Law: Spring Meeting
  • Panelist, Insight 2015 Canadian Sharing Economy Symposium
 Publications

Publications

  • Author, Canada - The MLI Enters into Force for Canada on 1 December 2019 IBFD, Derivatives & Financial Instruments, Volume 21, No. 6, 2019
  • Co-Author, Collecting Another Country's Taxes – Recent Experience in the Canada-U.S. Context
  • Editor, The Year in Review: An Annual Publication of the ABA/Section of International Law: International Tax
  • Author, Subsection 153(4.3) of the Act Is Not an Alternative to Judicial Review (2019) 27:8 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, Tax Filing Obligations for Non-Resident Canadian Partnerships (2019) 27:7 Canadian Tax Highlights: Canadian Tax Foundation
  • Co-Author, Can Tax Authorities Demand Access to Audit Workpapers? Canadian Experience Follows U.S. Rule (2019) 27:3 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, Tax issues of interest to the U.S. person in Canada and their advisors
  • Author, U.S. Shareholder of a Canco after 2017 Tax Reform (2018) 26:10 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, Physical Presence not Required for US State Sales Tax (2018) 26:7 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, No US Deduction for Related-Party Interest or Royalty Paid Abroad (2018) 26:6 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, U.S. Partnership Interest Sale Triggers 10 Percent Withholding (2018) 26:2 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "US Country-by-Country Reporting" (2017) 24:4 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Shielding Non-Resident's Assets via a Canadian LP" (2017) 25:3 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Tax Implications of Cryptocurrency" (2017) 25:7 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Two-Year Holding of CCPC Options" (2017) 25:5 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "The Tax Lawyer's Standard of Care" (2017) 25:2 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "The Year in Review: An Annual Publication of the ABA/Section of International Law: International Taxes" (2017) 51:1 Int Law 381
  • Author, "Dual Resident Estate" (2017) 25:10 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "US BEA Information Filing" (2016) 23:6 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Written Settlement Offer Before Hearing" (2016) 24:4 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Ultimate Beneficiary" (2016) 24:6 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Ontario (not Alberta) Resident Trust" (2016) 23:11 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "The Year in Review: An Annual Publication of the ABA/Section of International Law: Canada" (2016) 50:1 Int Law 577
  • Author, "Foreign Rectification Orders" (2016) 24:3 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "US Debt Reclassified as Equity" (2016) 24:9 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Uber Driver: Employee?" (2016) 24:1 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Tax Under Appeal Not Debt in Bankruptcy" (2016) 24:10 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "RRSPs, RRIFs, and the US Net Investment Income Tax" (2015) 23:9 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Ontario Production Services Tax Credit" (2015) 25:5 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Identity Theft and the IRS" (2015) 23:7 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Consent Order Not Rectification" (2015) 23:2 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "SEC Disgorgement Based on Unpaid Taxes" (2015) 23:3 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "SCC Upholds Guindon Penalty" (2015) 23:8 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "Doctrines of Estoppel and Officially Induced Error: A Review of Applied Pharmaceutical Sciences v. R" (2015) OBA Tax L
  • Author, "Alberta-Resident Trusts" (2015) 23:11 Canadian Tax Highlights: Canadian Tax Foundation
  • Author, "FATCA FAQ Clarification" (2015) 23:4 Canadian Tax Highlights: Canadian Tax Foundation
 Textbooks

Textbooks

  • The 2014 Annotated Ontario Partnerships Act, (Toronto, Ontario: Carswell, 2014)
 In the Media  News
 Memberships

Memberships

  • Law Society of Upper Canada
  • Canadian Tax Foundation
  • American Bar Association
  • International Fiscal Association
  • Society of Trust and Estate Practitioners (Canada)
  • Estate Planning Council of Toronto
  • Women in Film and Television – Toronto
 Community

Community

  • Adjunct Professor – Taxation of Trusts and Estates – Faculty of Law, Queen’s University
  • Advisory Council Member – International Tax LLM Program, School of Law, New York University
  • Co-Chair – International Tax Committee, Section of International Law
  • Diversity Chair – International Tax Committee, Section of International Law
  • Editor – International Law Committee of the Year in Review of the Section of the American Bar Association, Section of International Law
  • Member of the Tax Committee of PMAC (Portfolio Management Association of Canada)
  • Member – Queen’s University’s Gift Planning Advisory Committee
 Designations

Designations

  • AEP®, Accredited Estate Planner
  • TEP, Registered Trust and Estate Practitioner – Society of Trust and Estate Tax Practitioners
  • Foreign Legal Consultant Permit granted by the Law Society of Upper Canada to provide U.S. tax advice in Ontario
  • In-depth Tax Course Parts I & II, 1997-1999

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