Donald Bowman's Career as a Tax Litigator for the Crown, 1962-1971

Academics, accountants, litigators, and tax administrators have benefited and will continue to benefit from his work during three distinct careers, together spanning nearly 50 years: first, as a lawyer with the federal Department of Justice, from 1962 to 1971; then as a partner in the Toronto law firm of Stikeman Elliott Robarts & Bowman, from 1971 to 1991; and finally as a judge with the Tax Court of Canada, from 1991 to 2008. [...]he accepted a position in the Taxation Section at the Department of Justice in Ottawa, the beginning of a remarkably productive nine-year career as a tax litigator for the Crown. [...]in the discussion that follows, we highlight the salient features of the more notable cases heard by the Exchequer Court, the Federal Court, and the Supreme Court of Canada that Bowman was involved in over those nine years. According to the taxpayer, section 18 permitted capital cost allowance (CCA) to be claimed in respect of the property based on the cost of the property, which in turn was based on the total of lease payments over a 200-year lease plus the option.