Sam represents taxpayers at every stage of the dispute process, from audits through to appeals. His practice focuses on resolving issues with the CRA and British Columbia’s tax authorities, including disputes over net worth assessments, income characterization, shareholder benefits, GST/PST, and property-related disputes. Sam’s experience includes appearing before the Tax Court of Canada and the Federal Court.

Sam undertakes judicial review applications and advises clients on seeking discretionary relief. Sam joined Schmidt & Gilmour from the tax group of a national firm and brings a practical, outcome-driven approach to matters involving both individual and corporate taxpayers.

Sam holds a Master of Laws in Taxation and has completed the CPA In-Depth Tax Program. His published articles appear in the Canadian Tax Foundation journals and he sits on the Tax Law Section Executive of the Canadian Bar Association in BC. Sam’s work reflects the firm’s focus on disciplined, technical analysis and a commitment to solving tax problems through careful legal strategy.