Western Law wins National Tax moot

March 05, 2012

Western Law took the Best Team award in the second annual Bowman Moot held in Toronto on March 2 and 3.

Josh Kumar argued the respondent’s position singlehandedly and successfully against a team from the University of Windsor. Other members of the successful Western Law team were Christine Arruda, Brent Harasym, Kristine Spence and Michael Royal. The team coach was Prof. Colin Campbell.

The final round was argued before Justice Karen Sharlow of the Federal Court of Appeal, Justice Patrick Boyle of the Tax Court and retired Chief Justice of the Tax Court, Donald Bowman.

Other judges participating included Justices Dawson, Stratas and Trudel from the Federal Court of Appeal; Harrington and Hughes from the Federal Court and Bocock, Hogan and Paris from the Tax Court.

The Donald G. Bowman National Tax Moot is Canada's first competitive moot on taxation.  Named after the former chief justice of the Tax Court of Canada, Donald G. Bowman, the moot provides law students a chance to take part in a simulated tax court proceeding.

This year’s moot problem involved the decision of the Federal Court of Appeal in a transfer pricing case, GlaxoSmithKline, Inc., a case argued before the Supreme Court in January. 

Other schools participating in the Bowman moot were Ottawa, Queen’s, Toronto, Osgoode, Alberta, Calgary, UBC and Victoria