Overview
Glenn Ernst serves as counsel in the Tax Group at Goodmans. Glenn’s practice focuses primarily on tax dispute resolution, including income tax, commodity tax, excise tax and land transfer tax disputes.
Glenn has extensive experience in income tax dispute resolution and has represented clients in respect of proposed assessments, assessments and reassessments made by provincial and federal authorities, such as the Canada Revenue Agency and the Minister of Finance (Ontario). He has represented clients at the Supreme Court of Canada, the Federal Court of Appeal, the Tax Court of Canada and the Canadian International Trade Tribunal.
Glenn also has extensive experience in tax compliance and tax administration issues and commodity tax and income tax planning.
Glenn is recognized as a leading tax lawyer by Best Lawyers in Canada and The Canadian Legal Lexpert Directory.
Expertise
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Alternate Finance
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Banking and Financial Services
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Procurement
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Project (PPP) Finance
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Sales and Commodity Taxes
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Structured Finance and Derivatives
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Tax
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Tax Litigation
Featured Work
Glenn’s representative work includes:
Tax Disputes
- Craig v The Queen, in the Supreme Court of Canada, successfully overturned a longstanding precedent of that court
- Amdocs v MNR, successfully challenged the CRA’s audit powers
- Daniels v The Queen, appeal overturned the disallowance of business investment loss
- Van Heerden v The Queen, successful appeal of a real estate investment loss
Transaction Work
- Leadon Investments Inc.’s acquisition of a Canadian hotel portfolio from Silver Birch Hotels & Resorts for $1.1 billion
- Onex Corporation in its agreement to acquire WestJet Airlines Ltd.
- Minto Apartment REIT in its $230 million initial public offering
- Pan-Canadian Investors Committee’s restructuring of the $32 billion Canadian asset-backed commercial paper market
- Ontario Lottery and Gaming Corporation’s modernization of gaming in Ontario
- Creation and subsequent sale of Highway 407 involving unique income tax, GST and land transfer tax issues
- Structured non-standard dispositive reorganization of multi-family private real estate holdings
- Acting for purchasers of distressed business including Essar Algoma Steel, White Birch Paper and Hamilton Specialty Bar
Awards & Recognition
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Best Lawyers in Canada Recognized, Tax Law, Corporate and Commercial Litigation 2025
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The Canadian Legal Lexpert Directory Recognized, Corporate Tax, Litigation - Corporate Tax 2024
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Best Lawyers in Canada Recognized, Tax Law 2024
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Best Lawyers in Canada Recognized, Tax Law 2023
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Best Lawyers in Canada Recognized, Tax Law 2022
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The Canadian Legal Lexpert Directory Repeatedly Recommended, Litigation - Corporate Tax 2021
Credentials
Credentials
- Osgoode Hall Law School, LL.B., 1988
- Dalhousie University, B.Comm., 1985
Professional Affiliations
- Law Society of Ontario
- Canadian Bar Association
- Canadian Tax Foundation
- International Fiscal Association
Call to Bar
- Ontario
Insights
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Real Estate
Ontario Land Transfer Tax: Government Amends De Minimis Partnership Exemption
Yesterday, the Ontario Government enacted amendments to the “de minimis” exemption contained in the regulations to the Ontario Land Transfer Tax Act…
News & Events
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100+ Goodmans lawyers recognized in The Best Lawyers in Canada: 2025 Edition
We are delighted to share Goodmans has once again been recognized in the 2025 edition of The Best Lawyers in Canada with 105 lawyers featured across 43 practice areas.Congratulations to Andrew Brodkin… -
Banking and Financial Services
The Canadian Legal Lexpert Directory 2024 Continues to Recognize Goodmans
We are proud to announce Goodmans LLP has once again been recognized in the 2024 edition of The Canadian Legal Lexpert Directory.91 Goodmans lawyers have been recognized as top-tier in their… -
Private Equity and Venture Capital
100+ Goodmans lawyers recognized in The Best Lawyers in Canada: 2024 Edition
Goodmans is delighted to announce we have been recognized in the 2024 edition of The Best Lawyers in Canada with 101 lawyers ranked across 41 practice areas.Congratulations to Harry Radomski…