Terry Barnett is the senior partner specializing in Goods and Services Tax/Harmonized Sales Tax at Thorsteinssons LLP. Terry’s practice focuses on GST/HST, 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, First Nations, financial services, cross-border transactions, health care and medical practitioners, charities and non-profits as well as tax appeals and litigation. In addition to advising on transaction work, Terry has extensive experience in representing clients in GST/HST appeals through the CRA appeals process and the Tax Court of Canada. Terry has practised in the GST area since its inception in 1991. He has written extensively on GST/HST and other indirect tax matters in Canadian and international publications, including VAT Worldwide (International Bureau of Fiscal Documentation). 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 The Best Lawyers in Canada and other ranking services.