Former Justice of the Tax Court of Canada
Independent Counsel to Sixth Sphere Services Professional Corporation
From 1991 to 2006, Mr. Bell was a judge of the Tax Court of Canada where he witnessed first-hand the problems faced by average, hard-working Canadian taxpayers and small businesses dealing with the complexity of Canada's tax laws while at the same time attempting to represent themselves in court because they could not afford a lawyer.
After obtaining Arts and Law degrees in Manitoba, Mr. Bell spent four years with the Legal Branch of the Department of National Revenue in Ottawa, providing legal opinions and conducting cases for the Crown across Canada. From 1959 to 1978, he practiced tax law with Fenerty & Co. in Calgary, Alberta, one of the law firms that now forms part of Fraser Milner Casgrain.
In 1978, Mr. Bell formed the tax law firm Bell Felesky Flynn in Calgary and opened the firm's Edmonton office in 1979. He has been president of the Canadian Junior Bar Association, a governor of the Canadian Tax Foundation, and a member of a number of tax and fiscal associations. He was appointed Queen's Counsel by the Lieutenant Governor of Alberta in 1976 and has been active in supporting Brandon University for over 40 years. He served as its Chancellor for six years and is now Chancellor Emeritus. The University has also bestowed upon him an Honourary Doctor of Laws (honoris causa) degree.
He has also been associated with a number of charitable causes, many associated with music, and is presently a very active member of the Board of Directors of the very successful National Youth Orchestra of Canada. In 1991, he was appointed to the bench of the Tax Court of Canada, an office that he held until 2006 when he retired to become a member of the Law Society of Upper Canada and to resume the practice of law.
Founder & President, Sixth Sphere Services Professional Corporation
As a tax lawyer who has practiced law on Bay Street, Howe Street, and formerly with the federal Department of Justice, David has seen first-hand the emotional and financial impact that the combination of a tax reassessment and legal fees has on average Canadian taxpayers and small businesses. He founded Sixth Sphere Services Professional Corporation with a view to making access to justice and equity in the Canadian tax system a reality for average Canadians.
David is a tax lawyer and partner with the international law firm Fasken Martineau. He has extensive experience dealing with the CRA and provincial tax authorities in connection with tax audits and appeals. He routinely represents clients on tax matters before the Tax Court of Canada, Federal Court of Canada, and Provincial Superior Courts. He previously was with the Department of Justice (Canada) where he represented the Canada Revenue Agency in the Tax Court of Canada and Federal Court of Appeal. He is a member of the Law Society of British Columbia (1995), Ontario's Law Society of Upper Canada (1999), the Canadian Bar Association, the Canadian Tax Foundation, and The Advocates' Society. He is also a specialist in GST, PST, and other sales taxes.
David was born and raised in Stettler, Alberta. His father was a farmer and small businessman who operated a gas station and bulk fuel dealership. His mother was a homemaker.