Terry Barnett is the senior partner specializing in Goods and Services Tax/Harmonized Sales Tax at Thorsteinssons LLP. Terry’s practice focuses on HST, GST, provincial sales tax, speculation and vacancy taxes, land transfer taxes and all other Canadian commodity/indirect taxes. Specific areas of tax experience include real estate development, financial services, cross-border transactions, health care and medical practitioners, First Nations, and charities and non-profits as well as tax appeals and litigation. Terry has practised in the GST area since its inception in 1991. He writes extensively on GST/HST and other indirect tax matters in Canadian and international publications, including VAT Worldwide (International Bureau of Fiscal Documentation) and Sales and Use Tax Journal (Federated Press). In 2008, Terry received the Normand Guérin Award from the Canadian Institute of Chartered Accountants for his “outstanding contribution to the advancement of commodity tax studies,” and was nominated again in 2011. In addition to the Lexpert® rankings, Terry is also ranked as a leading tax lawyer in Best Lawyers ("Lawyer of the Year" for Tax – Vancouver), Corporate International Global Awards and Global Law Experts.