About Cris

Cris Best is a senior tax lawyer at SpenceDrake Tax Law with approximately 15 years of practice devoted entirely to tax law. Best holds a Bachelor of Arts in Political Science from Simon Fraser University, a Juris Doctor from Osgoode Hall Law School, a Master of Laws in Tax Law from Osgoode Hall, and has completed the CPA Canada In-Depth Tax Program. Best has appeared before the Tax Court of Canada, the Federal Court of Appeal and provincial courts, and previously led the tax practice at multiple firms, including as Director of Objections and Appeals for a large independent SR&ED tax consulting firm, before co-founding and serving as legal counsel for another SR&ED consulting firm. Best assisted Irvin Leroux pro bono in a case establishing that the CRA owes taxpayers a duty of care. Before entering law, Best worked as a software developer and systems analyst for a multinational corporation, and was born and raised in Newfoundland.

Practice areas

Tax Law

Education & credentials

Law school
Osgoode Hall Law School
Undergraduate
Simon Fraser University, Bachelor of Arts (Political Science)
Other degrees
Master of Laws (Tax Law), Osgoode Hall Law School
CPA Canada In-Depth Tax Program (IDTP)

Listing compiled from public sources in July 2026. Confirm Cris Best’s licence and standing in the Law Society of Ontario directory ↗