About SpenceDrake Tax Law

SpenceDrake Tax Law is a Toronto firm focused on tax law, representing individuals and businesses in disputes with the Canada Revenue Agency and provincial tax authorities. The team's combined experience runs past twenty years, and the firm handles CRA audits, notices of objection, voluntary disclosures, and appeals before the Tax Court of Canada and the Federal Court of Appeal, along with SR&ED credit disputes and related business and corporate law matters. The firm takes on clients from across Canada out of its single office in downtown Toronto.

Senior tax lawyer Cris Best holds a Juris Doctor and a Masters in Tax Law from Osgoode Hall Law School, a Bachelor of Arts in political science from Simon Fraser University, and the CPA Canada In-Depth Tax Program certificate. Before turning to law, Cris Best worked as a software developer and systems analyst, and grew up in Newfoundland. Cris Best previously directed objections and appeals at one of Canada's largest independent SR&ED consulting firms and co-founded another SR&ED firm as legal counsel, and was one of the lawyers who assisted Irvin Leroux, pro bono, in a case seeking to hold the CRA to a duty of care toward taxpayers.

The firm's associates include Daniyal Ahmad, a Queen's University law graduate who articled at SpenceDrake after studying individual, corporate, and international taxation in law school, and Caroline McPhail, a University of Toronto law graduate who also holds a Masters of Museum Studies from the University of Leicester and articled at another Toronto tax law firm before joining SpenceDrake.

Milestones & recognition

  • Cris Best was one of the lawyers who assisted Irvin Leroux, pro bono, in a case that sought to hold the CRA to a duty of care toward taxpayers, work the firm's site notes was covered by the Financial Post.
  • Cris Best previously served as Director of Objections & Appeals at one of Canada's largest independent SR&ED consulting firms, then co-founded another SR&ED tax consulting firm as legal counsel before joining SpenceDrake.
  • The firm is a member of the Canadian Bar Association, the Ontario Bar Association, and the Canadian Tax Foundation.

In the community

  • Cris Best assisted Irvin Leroux, pro bono, in litigation over whether the CRA owes taxpayers a duty of care, a case referenced by the Financial Post.
  • Caroline McPhail volunteered with Artists Legal Advice Services and worked in a heritage organization's archives before joining the firm as an associate.

Good to know

A laptop showing a video callVirtual appointments

Fees & payment

A clock beside gold coins with a dollar signHourlyA price tag with a dollar signFlat feeA calendar beside stacks of gold coinsPayment plansA clipboard with a speech bubble and a no-charge dollar coinFree consultation

This firm’s lawyers at a glance

Law schools
Osgoode Hall Law School, Queen's University, University of Toronto 3 of 3 lawyers

The neighbourhood

SpenceDrake Tax Law's office is in First Canadian Place at 100 King Street West, on the northwest corner of King and Bay in Toronto's Financial District. First Canadian Place was Canada's tallest building from 1975 until 2025, when it was surpassed by The One; it now ranks as the country's third-tallest building. The tower also serves as the global executive office of the Bank of Montreal and sits among the head offices of several of Canada's other major banks.

Frequently asked questions

Does SpenceDrake Tax Law only handle CRA disputes, or does it take on other legal work?
The firm's practice centres on tax law. It handles CRA and provincial tax audits, notices of objection, voluntary disclosures, and appeals to the Tax Court of Canada and the Federal Court of Appeal, and it also takes on related business and corporate law matters.
I don't live in Toronto. Can SpenceDrake Tax Law still represent me?
Yes. The firm represents individual and corporate clients from across Canada out of its single Toronto office, working by phone rather than requiring an in-person visit.
I received a CRA audit notice. Can SpenceDrake Tax Law help?
The firm represents clients through CRA audits, acting as an intermediary with the auditor and, where the reassessment looks wrong, filing a notice of objection with supporting legal arguments or appealing to the Tax Court of Canada.
What is the Voluntary Disclosures Program, and can the firm help me use it?
The Voluntary Disclosures Program lets a taxpayer come forward about past non-compliance in exchange for relief from penalties and possible prosecution. SpenceDrake's lawyers review the facts, communicate with the CRA on the client's behalf, and can pursue a second-level review or judicial review if an application is denied.
Does SpenceDrake Tax Law offer a free consultation?
Yes, the firm offers a free 20 minute phone consultation with a tax lawyer, and quotes a fixed price in advance for legal work wherever possible.
How does SpenceDrake Tax Law bill for its work?
The firm quotes fixed fees in advance wherever it can, and offers payment options including advance payment, monthly billing, credit card, Interac e-Transfer, and cheque.

Where to find them

100 King Street West, Suite 5700, Toronto, ON M5X 1C7 · 647-426-2079

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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 ↗