David Ross

Faculty

David Ross Assistant Professor

BA (UBC), JD (Dalhousie), LL.M. (York)

Email: dross@tru.ca

David received his Juris Doctor from Dalhousie University in 2011 and has been a proud member of the Law Society of BC since 2012. Before moving to Kamloops in 2018, David worked in the Vancouver offices of Blake, Cassels & Graydon, LLP and Osler, Hoskin & Harcourt LLP. He practiced in all areas of income tax law, both transactions and litigation. Before joining TRU full-time, he worked for the First Nations Tax Commission, a federal shared-governance institution that regulates property taxation on reserve across Canada. He has no regrets about private practice – and no regrets about leaving it either.

David is interested in all areas of tax law, but his research currently focuses on Indigenous taxation issues, including the taxation of Indigenous people and governments, and taxation by Indigenous governments.

David earned his LL.M. in Taxation from York University in 2025 and completed the CPA In-Depth Tax Course in 2014.

David also coaches youth cross-country skiing with the Overlander Ski Club at Stake Lake. There are surprising similarities between teaching law students and teaching six-year-olds how to glide uphill on snow: both require snack breaks.

Courses taught

  • Basic Tax Law (LAWF 3830)
  • Property (LAWF 3050)

Publications & Conferences

Publications
  • David Ross “Tax Court of Canada’s (Mis)application of the Beneficial Ownership Concept” (September 30, 2024) Tax Notes International 2161
  • David Ross “Policy Forum: Sailing Beyond the Sunset? Are De Jure Control and Other Bright-Line Tests Relevant After Deans Knight and the New GAAR?” (2024) 72:3 Canadian Tax Journal 635-647
  • David Ross "Credit Card Fees Aren't Indirect Taxation - and Even if They Feel like It, It Doesn't Matter Anyway" (2023) 81:5 Advocate (Vancouver) 667.
  • David Ross “Do You Still Give a Hoot If the Point Is Moot? Hootsuite Inc. v. British Columbia (Finance) and the Government's Response - PST and Whether Cloud Computing Software Is ‘Software’” (2023) 81:6 Advocate (Vancouver) 831
Conferences