About Mors & Tribute

Mors & Tribute is a small tax law firm in downtown Toronto, founded in April 2022 by tax lawyer Bhuvana Rai. The name comes from the Latin words for death and taxes, life's two certainties. The firm says it doesn't pay for, or accept, referral fees, so referrals go to whichever lawyer suits the client's matter rather than a financial arrangement.

Rai graduated from the University of Toronto's law school in 2014, after an undergraduate degree in philosophy at the University of Calgary, and was called to the bar in 2015. The same year, Rai began a clerkship at the Tax Court of Canada and a part time LL.M. in taxation at Osgoode Hall Law School, completed in 2017. Tax litigation counsel work at the Department of Justice in Ottawa came next, then private practice at Borden Ladner Gervais LLP in Ottawa and EY Law in Toronto, before founding Mors & Tribute in 2022.

The firm's second lawyer, Mukta Batra, handles commercial and estates litigation, professional regulation, and labour disputes, with earlier litigation experience in Ontario, California, and India. The two lawyers together cover CRA disputes, tax litigation before the Tax Court of Canada and the Federal Courts, tax planning, and estate planning.

Milestones & recognition

  • Mors & Tribute was founded in April 2022 by tax lawyer Bhuvana Rai.
  • Rai clerked at the Tax Court of Canada and was called to the bar in 2015, then worked as tax litigation counsel at the Department of Justice in Ottawa starting in 2016.
  • Rai holds an LL.M. in Tax from Osgoode Hall Law School, completed in 2017, and a law degree from the University of Toronto, earned in 2014.
  • The firm has argued reported tax cases before the Tax Court of Canada, including Lohas Farms v R (2019 TCC 197), Medallion Corp. v R (2018 TCC 157), and Groves v R (2017 TCC 66).

In the community

  • Rai has been a Practicum Mentor with Toronto Metropolitan University's Lincoln Alexander School of Law since 2023.
  • The firm takes on low bono work for less affluent clients and is building a free online resource for self represented taxpayers, starting with information on the disability tax credit.
  • Rai has spoken to groups including the Ontario Bar Association, the Royal Society of Canada, the International Fiscal Association, and The Advocates' Society, and has been quoted on tax law and policy by the Globe and Mail and Maclean's.
  • The firm publishes a newsletter, Death, Taxes & the Law, on Canadian tax law and policy developments.

Good to know

A person using a wheelchairWheelchair accessible

The neighbourhood

The firm's office is on Adelaide Street West, in the part of downtown Toronto now known as the Entertainment District, the stretch roughly between University Avenue and Spadina Avenue. Before that name took hold, the same blocks made up Toronto's Garment District, home in the early twentieth century to the city's textile and fashion trade and filled with warehouses and manufacturing buildings. Many of those buildings were later converted, first into nightclubs and then into offices and condos, as the neighbourhood shifted toward the mixed use, largely residential character it has today.

Frequently asked questions

Does Mors & Tribute help with disputes against the CRA?
Yes. The firm represents clients in CRA audits and assessment objections, and works to identify and reduce audit risk before a dispute starts.
Can the firm represent me in Tax Court or the Federal Court?
Yes. Mors & Tribute has argued reported cases in the Tax Court of Canada, including Lohas Farms v R, Medallion Corp. v R, and Groves v R, and the firm also takes tax appeals to the Federal Court.
Does Mors & Tribute prepare wills and powers of attorney?
Yes. Alongside its tax work, the firm drafts wills and powers of attorney and advises on estate tax planning.
Is Mors & Tribute a large firm?
No. It's a small firm of two lawyers in downtown Toronto that focuses on tax and related estate matters rather than a full range of legal services.
Does Mors & Tribute pay or accept referral fees?
No. The firm says on its site that it doesn't pay for or accept referral fees, and instead refers matters to whichever lawyer suits the client, regardless of any financial arrangement.
Can accountants or other lawyers bring tax questions to Mors & Tribute?
Yes. The firm works with accountants as an on call resource for tough tax questions, audit responses, and CRA objections, and takes referrals from other lawyers who need tax opinions or help with a Tax Court or Federal Court matter.

Where to find them

202-334 Adelaide St. W., Toronto, ON M5V 0M1 · 365-645-7616

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Listing compiled from the firm’s public website in August 2026. Verify licence status in the Law Society of Ontario directory ↗