Michael Bussmann Partner


Speaks:  English, German

Year of Call: 2001 - Ontario

Primary phone: +1 416-369-4663

Fax: +1 416-369-7250

Email: michael.bussmann@gowlingwlg.com

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Primary office:  Toronto




Michael Bussmann

Michael Bussmann is a tax partner and past leader of the Tax Practice Group in Canada.

Michael specializes in all kinds of federal and provincial indirect tax matters, including:

  • Value Added Taxes:
    • Harmonized Sales Tax (HST)
    • Goods and Services Tax (GST)
    • Québec Sales Tax (QST)
  • Provincial Sales Taxes
  • Excise Taxes
  • Land Transfer Taxes
  • Carbon Taxes and Environmental Charges
  • Insurance Premium Taxes
  • Customs Matters

For 18 years, Michael has advised domestic and international clients in a wide range of industries, including apparel, banking, energy, finance and leasing, insurance, manufacturing, payments, real estate, traditional and internet retail, telecommunications and transportation.

Michael has provided clients with practical and sound indirect tax planning advice on their acquisitions and greenfield operations. Michael has represented clients before the Tax Court of Canada, the Canadian International Trade Tribunal, as well as the Canada Revenue Agency, the Canada Border Services Agency and provincial tax authorities. He will manage tax audits, appeals and voluntary disclosures.

Michael speaks German fluently and French less well than he would like.

Career & Recognition

Filter timeline:
  • 2018

    • Rankings & Awards
      2018
      International Tax Leaders Indirect Tax Leaders 2018
  • 2017

  • 2016

  • 2015

    • Rankings & Awards
      October2015
      International Tax Review — Tax Controversy Leaders 2015 and Indirect Tax Leaders 2015
    • Rankings & Awards
      2015
      Awards & Recognition | ITR Indirect Tax Leaders: Guide to the World's Leading Indirect Tax Advisers
  • 2014

    • Rankings & Awards
      October2014
      International Tax Review - Tax Controversy Leaders 2014
    • Rankings & Awards
      August2014
      Gowling WLG top-ranked by International Tax Review for tax planning, indirect tax
    • Rankings & Awards
      2014
      Awards & Recognition | ITR Indirect Tax Leaders: Guide to the World's Leading Indirect Tax Advisers
  • 2013

    • Rankings & Awards
      September2013
      International Tax Review ’s Tax Controversy & Indirect Tax Leaders guides 2013
    • Rankings & Awards
      May2013
      Starbucks International Excellence in Diversity Award
    • Rankings & Awards
      2013
      ITR Indirect Tax Leaders: Guide to the World's Leading Indirect Tax Advisers
  • 2001

    • Qualifications (Year of Call/Admission, etc.)
      2001
      Year of Call, Ontario
  • 1999

    • Education
      1999
      University of Toronto, LLB
  • 1995

    • Education
      1995
      University of Ottawa, MA in Philosophy
  • 1993

    • Education
      1993
      University of Western Ontario, BA in German Literature and Philosophy

Memberships

  • Canadian Bar Association, Sales & Commodity Tax Section
  • Canadian Finance & Leasing Association - Tax Committee
  • Canadian Tax Foundation
  • "HST Update", presented at Taxation Issues in Real Estate Transactions at the Law Society of Upper Canada, November 21, 2012
  • "Real Estate Transaction HST”, presented at the Federated Press’ 14th Tax Planning for Real Estate Transactions, January 30-31, 2012
  • "The Impact of the Harmonized Sales Tax (HST) on Franchising in Ontario: Get Ready", presented to the Ontario Bar Association – Franchise Law Section, May 26, 2010
  • "Are you ready for HST in Ontario and British Columbia?", presented to the Canadian Finance & Leasing Association, April 2010
  • "HST: Trends in Value Added Taxation and Its Role in Commercial Leasing", presented at the 2010 ICSC Law Conference, February 2010
  • "Harmonized Sales Tax (HST): Coming to a Province Near You!", presented to the Italian Chamber of Commerce, Toronto, January 2010
  • "Harmonized Sales Tax: Implications for Owning Real Estate in Ontario", presented at the 2009 Ontario Real Estate Association Political Affairs Conference, October 2009
  • "Commodity Tax Issues and Practice Points on the Sale of Assets by a Receiver", presented at the Ontario Bar Association, 2006 Institute, January 2006

Insights & Resources

Client work