Samuel Singer


Samuel Singer
OBA Foundation Chief Justice of Ontario Fellow in Legal Ethics and Professionalism Research (2019-2020) and Assistant Professor

BA (Concordia)
BCL/LLB (McGill)
LLM (McGill)
LLM (Tax) (Osgoode)

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Samuel Singer is an Assistant Professor in the Faculty of Law at the University of Ottawa. He has a passion for all aspects of tax law and policy. Professor Singer's current research interests in tax focus on tax dispute resolution and the regulation of non-profit organizations and charities. He greatly enjoys sharing his enthusiasm for law and policy through teaching. Professor Singer is also a long-time advocate for trans people. He frequently presents his research on trans legal issues to members of the legal profession.

Professor Singer is currently studying taxpayer remedies in the Canadian tax system. He is also researching the modernization of non-profit law in Canada and its relationship to the charity law regulatory framework. Professor Singer has studied the use of remission orders as a tax debt relief vehicle for Canadian taxpayers, and undertaken a critical assessment of the limits of evidentiary privilege for tax professionals. He has published an article evaluating the tax treatment of trans medical expenses and co-authored a chapter on evidence in federal tax disputes. Professor Singer is a contributing editor of the Taxation of Corporate Reorganizations.

A long-time advocate for trans people, Professor Singer's other main area of research focuses on trans legal issues. He is currently conducting research on the ethics of trans competent lawyering and judging, funded by the OBA Foundation Chief Justice of Ontario Fellowship in Legal Ethics and Professionalism Research (2019–2020). Professor Singer is also studying trans legal needs in British Columbia, funded by the Law Foundation of British Columbia. In 2020, he completed a report for the Canadian Human Rights Commission on trans case law and legal scholarship in Canada from 1973 to 2019, which built on his earlier report on trans rights completed for the Commission in 2017.

Professor Singer is currently serving as a guest editor (with Ido Katri) of a special issue of the Canadian Journal of Law and Society on the theme, “On the Margins of Trans Legal Change,” forthcoming in 2020. He co-organized a conference on the same theme in May 2019, funded by SSHRC and hosted by McGill University’s Faculty of Law. He is a member of Egale Canada's Legal Issues Committee. Professor Singer founded the Trans Legal Clinic in Montreal in 2014 and served as its supervising lawyer.

Prior to joining the University of Ottawa, Samuel was a member of the Faculty of Law at Thompson Rivers University in British Columbia, where he received the Teaching Excellence Award for Upper Year Teaching from the TRU Student Society of Law Students for both the 2017–2018 and the 2019–2020 academic years.

Before academia, Professor Singer articled with the National Judicial Institute and clerked at the Tax Court of Canada. He then practiced as a tax lawyer with Stikeman Elliott LLP in Montreal and went on to establish his own law practice in tax, charity, non-profit, and LGBTQ law. Professor Singer is a member of both the Québec and Ontario Bars.

Professor Singer is teaching Basic Tax Law, Droit fiscal, and Business Organizations in the 2020–2021 academic year.



Journal Articles

· Samuel Singer, “Trans Justice, Trans Rights: A Multi-Instrumentalist Legal Toolkit" [forthcoming 2020] Canadian Journal of Law and Society.

· Samuel Singer, “Charity Law Reform in Canada: Moving from Patchwork to Substantive Reform” (2020) 57:3 Alberta Law Review 683.

· Samuel Singer, "Evaluating Canadian Tax Remission Orders: A Debt Relief Vehicle for Taxpayers" (2019) 42:2 Dalhousie Law Journal 397.

· Samuel Singer, “Marginalizing Trans Medical Expenses: Line-Drawing Exercises in Tax” (2013) 31:2 Windsor Yearbook of Access to Justice 209.



· Samuel Singer, “Rethinking Privilege for Tax Professionals: A Tax Policy Perspective” in Chris Hunt, ed, Perspectives on Evidentiary Privileges (Toronto: Thomson Reuters, 2019).

· Samuel Singer, “Trans Competent Lawyering” in Joanna Radbord, ed, LGBTQ2 + Law: Practice Issues and Analysis (Toronto: Emond Publishing, 2019).

· Robert McMechan, Dean Blachford & Samuel Singer, “Practical Insights – Evidence” Tax Disputes & Resolution Centre (Toronto: Thomson Reuters, 2016).


Loose-leaf Services

· Samuel Singer, Taxation of Corporate Reorganizations (Toronto: Thomson Reuters) (Contributing co-editor, with Kim Brooks, Geoff Loomer, and Carl MacArthur).



· Samuel Singer, Trans Rights in Canada: Canadian Case Law and Legal Scholarship from 1973 to 2019, (Commissioned by the Canadian Human Rights Commission, 2020).

· Samuel Singer, Trans Rights, Gender Identity, and Gender Expression in Canada, (Commissioned by the Canadian Human Rights Commission, 2017).


Other Articles

· Samuel Singer & Stephanie Weidmann, “Fighting for Justice: Trans Heroes in Canadian Case Law” (24 September 2019), online: Art/iculation <>.

· Jean-Guillaume Shooner & Samuel Singer, “Opening the Canadian and South Korean Markets: The Canada-Korea Free Trade Agreement” in Stikeman Elliott: Tax Law Update (30 April 2014).

· Jean-Guillaume Shooner & Samuel Singer, “GST/HST Joint Venture Reporting by Bare Trustees and Nominees: Canada Puts an End to Administrative Tolerance” in Stikeman Elliott: Tax Law Update (February 2014).

· Jean-Guillaume Shooner & Samuel Singer, “Proposed GST/HST Changes Prevent Businesses from Recovering Tax Amounts Twice” in Stikeman Elliott: Tax Law Update (6 February 2014).



· BC Legal Research Fund, The Law Foundation of British Columbia: “Mapping Trans Legal Needs in British Columbia” (2020) ($17,000).

· Undergraduate Student Research Apprenticeship Award, Thompson Rivers University, “Canadian Taxpayer Remedies: Evaluating Appeal and Relief Mechanisms” (2019–2020) ($6,000).

· The OBA Foundation Chief Justice of Ontario Fellowship in Legal Ethics and Professionalism Research, Ontario Bar Association Foundation: “The Ethics of Trans Competent Lawyering and Judging” (2019–2020) ($15,000).

· BC Legal Research Fund, The Law Foundation of British Columbia: “Navigating Non-Profit and Charity Law: Charting the Regulatory Landscape” (2019) ($17,000).

· Connection Grant, Social Sciences and Humanities Research Council of Canada (SSHRC): “On the Margins of Trans Legal Change” (2019) ($18,628) (As co-applicant, with Dean Robert Leckey, Faculty of Law, McGill University as principal applicant).

· Undergraduate Research Apprenticeship Award, Thompson Rivers University: “Reforming Charity Law in Canada” (2018–2019) ($4,000)

· Internal Research Award, Thompson Rivers University: “Remission Orders as a Canadian Tax Debt Relief Vehicle” (2018) ($5,000).

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