About Jim Wilson

Jim Wilson helps organizations manage their worldwide tax position and keep the risk of an unfavourable audit low, with planning that's built to be carried out properly. As a partner in Gowling WLG's Ottawa office, Wilson sits in the Transfer Pricing & National Tax Group, with a listed focus on transfer pricing competent authority matters.

That focus grew out of 32 years at the Canada Revenue Agency, where Wilson administered domestic corporate and international tax. Over that time the roles ranged across the Income Tax Rulings Directorate, the Canadian Competent Authority Division, the Training and Learning Directorate and the Legislative Policy Division. In the International Section of Rulings, serving as both a senior officer and a senior manager, Wilson worked on hundreds of advance rulings and technical interpretations covering international tax questions. Six years as a senior manager in Competent Authority meant negotiating with tax authorities abroad, and Wilson resolved a number of contested double tax cases that way.

Tax treaties became a real specialty during the CRA years. Still, the experience reaches well past treaties into inbound and outbound Canadian tax questions such as permanent establishments, foreign affiliates, FAPI and withholding tax, along with technical and policy issues under the CRA's MAP and APA programs.

Wilson earned the CGA designation in 1987 and spent roughly a decade teaching CGA Ontario's Advanced Tax Program in the Ottawa region. Articles on transfer pricing, permanent establishments and Canada's treaties have run in BNA journals, The International Tax Review and elsewhere.

Practice areas

Transfer pricing and tax disputes

Wilson has been lead advisor to a major public e-commerce company in a dispute with the CRA over permanent establishment and transfer pricing. Wilson also advised on a judicial review application, which succeeded, challenging a negative decision by the Canadian competent authority on a treaty matter.

Advance rulings and permanent establishment

Wilson acted as lead advisor on an advance tax ruling that dealt with whether a permanent establishment existed.

MAP and APA matters

Through the CRA's MAP and APA programs, Wilson's experience covers issues like ACAPs, interest relief, secondary adjustments and Article XIII(8) agreements.

Education & credentials

  • CGA designation (1987)

Publications & speaking

  • Transfer Pricing: What's New In Canada (Part I), Gowling WLG (2019)
  • Managing Transfer Pricing, CPA Canada
  • The Cameco Decision: What it Means for Transfer Pricing in Canada (2018)
  • New Limitation on Benefits Provisions in Canada's Tax Treaties: A Step Too Far?, Bloomberg BNA (2013)
  • Canada's New Tax Treaty with Hong Kong: 10 Key Aspects, Canadian Tax @ Gowlings newsletter (2013)
  • Permanent Establishments: Canadian Update, BNA Transfer Pricing International Journal (2012)
  • CRA Provides Much Needed Guidance by Issuing PE Ruling, The International Tax Review (2011)

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This listing was generated by AI from public sources in October 2026. It may contain errors, and we can’t guarantee it’s accurate or complete. Before you rely on anything here, verify it on their firm’s website. Confirm Jim Wilson’s licence and standing in the Law Society of Ontario directory ↗

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