James Pendergast is a Senior Associate Lawyer at Rosen & Associates.
At Rosen & Associates, James assists clients with the Canada Revenue Agency’s administrative appeals process and through litigation before the Tax Court of Canada. He has worked on matters including complex audits, appeals, and small business tax issues, tax shelter structures, real estate dispositions, and Foreign Tax Credit issues among various others.
James is our trusted Senior Associate and commenced his legal career with R & A Tax Law as a Summer Student (19), returned as an Articling Student (20), and following his callto the Bar in Ontario (21) as an Associate.
His practice is primarily focused in litigation at the Tax Court of Canada and providing effective representation in all matters concerning taxation and the Canada Revenue Agency.
James was conferred his Juris Doctor degree University of Toronto Faculty of Law in June of 2020. During his legal education, James was a chair of the Faculty of Law’s Health and Wellness Committee, volunteered with the Law in Action Within Schools (LAWS) program and was an Associate Editor with the University of Toronto Law Review. In 2019, James competed for the University of Toronto at the 2019 Donald G. H. Bowman National Tax Moot and helped the 2020 team. James attended the School of Law at Trinity College Dublin in Dublin, Ireland for the fall semester of his final year of law school.
Prior to attending University of Toronto, James majored in Spanish at Dalhousie University and studied on exchange at Universidad Autónoma de Campeche in Campeche, Mexico. At Dalhousie, James was awarded the President’s Scholarship for outstanding academic achievement and graduated with Distinction.
James was raised on Prince Edward Island before moving to Nova Scotia for university. He grew up playing basketball, volleyball, tennis and running track and field. When not at work, he enjoys anything active, cooking and travelling.
Xu v. HMK, 2021-1015(GST)APP – Tax Court of Canada (incorrect decision regarding GST/HST)
Rajendram v. HMQ, 2020-267(GST)I – Tax Court of Canada (Settlement completed, Taxpayer entitled to New Home Housing Rebate)
McLean v. HMQ, 2020-630(IT)I – Tax Court of Canada (Settlement to allow all foreign tax credits claimed)
Verrelli v. HMK, 2019-594(IT)G
Ghosh v HMK, 2019-3260(IT)G
Don’t Forget Me Doggies Inc. v HMK, 2019-3261(IT)G
Rutledge v. HMQ, 2018-3388(IT)G – Tax Court of Canada (Section 160 assessment vacated following settlement with the Department of Justice)
Mong, Tung Le v HMK, 2017-5072(IT)G
Dhingra v. HMK, 2017-3794(IT)I – Tax Court of Canada (Reducing taxpayer income)
Maconachie v A.G.C., T-1430-21 – Federal Court (Through settlement with the Department of Justice, the Applicant’s judicial review request was sent back to the CRA for a fresh review)
Wilfredo v MNR., T-113-21 – Federal Court (RRSP over-contribution penalty removed through a settlement with the Department of Justice)