The Honourable Arif Virani, Minister of Justice and Attorney General of Canada, today announced the following appointments under the judicial application process established in 2016. This process emphasizes transparency, merit, and the diversity of the Canadian population, and will continue to ensure the appointment of jurists who meet the highest standards of excellence and integrity.
Lara G. Friedlander, Partner at Blake, Cassels & Graydon LLP in Toronto, is appointed a Judge of the Tax Court of Canada. Justice Friedlander replaces Justice F. Pizzitelli, who resigned effective September 1, 2024.
Jenna L. Clark, General Counsel at the Department of Justice Canada in Toronto, is appointed a Judge of the Tax Court of Canada. Justice Clark replaces Justice D.R. Sommerfeldt, who resigned effective October 27, 2024.
Andrew Miller, General Counsel at the Department of Justice Canada in Ottawa, is appointed an associate judge of the Tax Court of Canada.
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"I wish Justices Friedlander, Clark, and Miller every success as they take on their new roles. I am confident they will serve Canadians well as members of the Tax Court of Canada."
-The Hon. Arif Virani, Minister of Justice and Attorney General of Canada
Biographies
Justice Lara G. Friedlander received her B.A. from McGill University in 1991 and her LL.B. from the University of Toronto in 1994. She earned her LL.M. from Columbia University in 1996 and her LL.M. from York University in 2001. She was called to the Ontario Bar in 1997 and the New York Bar in 1998.
Justice Friedlander has practiced tax law at several law firms including, most recently, as a partner at Blake, Cassels & Graydon LLP. She was Vice-President, Tax Planning & Advisory at the Canadian Imperial Bank of Commerce. She also spent several years at the Canada Revenue Agency, including as an industry sector specialist in the Income Tax Rulings Directorate.
Justice Friedlander was an assistant professor at McGill University's Faculty of Law. She has written and spoken widely. She is the author of Taxation of Corporate Finance.
Justice Friedlander is also the proud mom of Noah and Abby.
Justice Jenna L. Clark grew up in Sutton, Ontario. She received her LL.B. from Osgoode Hall Law School in 1998. She went on to earn her Master of Laws from Osgoode Hall Law School in 2021. She was admitted to the Bar of Ontario in 2000.
In 2000, Justice Clark began her twenty-five-year career as a tax litigator with the Department of Justice Canada, Ontario Regional Office Tax Law Services, becoming General Counsel in 2018. She was counsel on several significant tax litigation matters at all levels of court, including international tax matters, tax avoidance, charitable donations, and taxation of insurance companies. At the time of her appointment, she was seconded to the Canada Revenue Agency's Tax and Charities Appeals Directorate.
Justice Clark served as an articling principal and was the Learning and Development Coordinator for the Ontario Regional Office Tax Law Services Division. She taught the inaugural tax law course offered at Lincoln Alexander School of Law, Toronto Metropolitan University and continued as course lecturer in Tax Law and Practice until her appointment. She also taught law school courses in legal ethics as well as legal research and writing. Justice Clark has published and spoken extensively on tax and litigation topics at various legal education programs.
Justice Clark and her husband Paul Giuliano have two wonderful daughters. She and her family are enthusiastic supporters of the performing arts.
Associate Judge Andrew Miller was born and raised in Montréal until he attended Acadia University where he earned a B.A. He then attended the University of Bristol where he earned a M.A. and lastly attended the University of Ottawa to earn his LL.L. He was called to the Barreau du Québec in 2006.
Associate Judge Miller is bilingual. In 2006, he joined the Tax Litigation Section of the Department of Justice Canada as Counsel, where he practiced principally tax litigation law and managed appeals of varying complexity. He appeared before the Tax Court of Canada, Federal Court, Federal Court of Appeal, Superior Court of Québec and Québec Court of Appeal on behalf of the Attorney General of Canada. Prior to his appointment, he served as General Counsel in the Tax Litigation Section of the Department of Justice Canada. He participated in several Department of Justice Canada committees including written and oral advocacy committees as well as several training initiatives. Throughout his career, he has been committed to mentoring counsel.
Associate Judge Miller plays hockey and engages in various other sporting activities. He is eternally grateful for the support of his family, friends, and his amazing wife Carly.
