David Hogan

MA (Economics), CMA

Partner

Contact

Phone: 416.785.1150
Address: 181 Bay St., Suite 3320 - Bay Wellington Tower
Toronto, ON M5J 2T3

Services:

Tax, Transfer Pricing

David specializes in cross-border tax planning. He began his career as an economist at the Canadian central bank before entering public accounting as a tax consultant. David led Fujifilm Canada’s value improvement process with responsibilities for tax, finance and accounting before returning to public accounting as the Chief Economist – Transfer Pricing at a Big Four accounting firm in Canada.

David joined Richter in 2013 as Partner, Tax and Chief Economist and was appointed to Richter’s Board of Directors in January 2015. David is a frequent speaker on matters of cross-border taxation from a Canadian perspective, and served on Canada Revenue Agency’s Large Business Advisory Committee. With a wealth of experience and specialized knowledge in his repertoire, David helps clients enhance shareholder value through an integrated approach to tax, finance, and operations. David’s focus is to create tax efficient operations based on practical industry experience and strong economic fundaments. 

Fields of expertise

  • International tax, supply chain and shareholder value improvement
  • Tax planning
  • Operational improvements
  • Information technology

Industries

  • Wholesale and retail trade
  • Banking and investment funds
  • Franchising
  • Equipment manufacturing
  • Automotive

Academic Background

  • Canadian Securities Course
  • Certified Management Accountant (CMA)
  • Master of Arts (Economics), University of Toronto

Professional Affiliations and Community Involvement

  • Resolute Funds Ltd. - Chairman, Audit Committee and Director
  • Canada Revenue Agency’s Large Business Advisory Committee, Member
  • Tax Executives Institute, Member
  • Supply Chain and Logistics Association of Canada, Treasurer and Director
  • Toronto Environmental Film Festival, Treasurer and Director

Public Recognition

  • Panelist. “From Local to Global,” The Globe and Mail Small Business Summit, Toronto. May 2017.
  • Co-Author. “2017 Ontario Budget Executive Summary,” TaxNet Pro, Thomson Reuters. April 2017.
  • Quoted in “Mushroom cloud parts,” Grant’s Interest Rate Observer. January 2017.
  • Co-author. “Cameco Trial: Opening Remarks Raise Fundamental Issues in $2.2 B Case that could Transform Transfer Pricing,” Bloomberg BNA. December 2016.
  • Quoted in “Cameco, CRA head to court over potential $2.2B tax dispute,” covered by CTV News, Global News, CBC. October, 2016.
  • Author. “Richter Survey of Bank Forecasts: Foreign Exchange and Interest Rates,” Mondaq. September, 2016.
  • Author. “Lessons from Canada’s Silver Wheaton Case: When Corporate Directors are Sued for Transfer Pricing Transgressions,” Tax Management Transfer Pricing Report, The Bureau of National Affairs, Inc. November 2015.
  • Speaker. Transfer Pricing,  « Colloque sur la fiscalité des grandes entreprises »Canadian Tax Foundation (CTF). October, 2014.
  • Author. “Should Your Small Business Accept Bitcoin?,” Toronto Star. April, 2014.
  • Speaker. Deciphering the Taxation of Crypto-currencies, Bitcoin Expo. April, 2014.
  • Author. “Thinking of expanding outside Canada? Four common tax myths you should understand,” Financial Post. March, 2014.
  • Quoted in “For this economist, volatility is a friend,” The Globe & Mail. March, 2013.
  • Author. “Prudence – The Canada Revenue Agency Way,” Transfer Pricing Update, Nexus Canada. December, 2010.
  • Author. “The Good, the Bad, and the Ugly – Experiences of Three Taxpayers,” Transfer Pricing Update, Nexus Canada. November, 2010.
  • Author. “Reasonable Efforts Being Redefined, Transfer Pricing Update,” Nexus Canada. October, 2010.
  • Author. “Beyond The Taxes: Potash Corp – Value In The Pricing Strategy, Transfer Pricing Update,” Nexus Canada. October, 2010.
  • Speaker. The CFO’s Perspective Moving Transfer Pricing Beyond Compliance to Enhance Operating Profits, Canadian Association of Importers and Exporters. 2010.
  • Speaker. The Real Profits of Transfer Pricing, Canadian Association of Importers and Exporters
  • Speaker. Industry Challenges in Transfer Pricing, Toronto, InfoNex. 2008.
  • Speaker. Annual Transfer Pricing Update, Toronto, InfoNex. 2007.
  • Speaker. Cross-Border Tax & Transfer Pricing Update, Toronto, Canadian Association of Importers and Exporters. 2006.
  • Speaker. Corporate Transfer Pricing Conference, Chicago, Finance IQ. 2006.
  • Speaker. Valuation and Tax Practice Course, Federated Press. 2006.