Contributors

• Author: David W. Chodikoff/James L. Horvath
• Pages: 707-715

Contributors

Andrew Auerbach is a Tax Policy Officer with the Tax Legislation Division of

the Department of Finance (Canada). He holds an LL.B. from Osgoode Hall

Law School and the University of Montreal as well as an LL.M. in Interna-

tional Taxation from New York University. Andrew worked in the New York

office of Linklaters, where his practice focussed on the US tax law aspects of

structured financial products and capital markets transactions. Prior to join-

ing the Department of Finance, he was an associate in the Taxation Depart-

ment of Osler, Hoskin & Harcourt LLP in Montreal, Quebec, Canada.

Sean C. Aylward is a Partner with Osler, Hoskin & Harcourt LLP. His prac-

tice is primarily focused on commodity taxation, customs and related cross-

border matters including the GST, HST, federal excise tax and duty,

provincial sales tax, tariff classification, origin, customs valuation, penalties

and seizures, and NAFTA-related matters. He has appeared before the

provincial courts, the Tax Court of Canada, the Federal Court Trial Division,

and the Federal Court of Appeal. Sean has spoken on a variety of commod-

ity tax matters for the Canadian Tax Foundation, CICA Commodity Tax

Symposium, the Tax Executives Institute, the Canadian Bar Association,

and the Canadian Life and Health Insurance Association.

Hon. Donald George Hugh Bowman, B.A., LL.B. is Associate Chief Justice

of the Tax Court of Canada. He attended Victoria University, the Ontario

College of Education and the Faculty of Law at the University of Toronto.

Prior to his call to the Ontario Bar in 1962, Associate Chief Justice Bow-

man was a teacher in Germany and Ontario, Canada. He joined the Feder-

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