Michael H. Gordner

Experience

Michael was retained by a prosecutor in Florida to represent her on Canadian tax evasion charges related to her participation in companies that she had owned while living in Canada. Despite a recommendation by the Canada Revenue Agency to prosecute her for tax evasion, which would have ended her career in the United States, the Canadian Department of Justice declined to prosecute after receiving significant and lengthy submissions prepared by our tax department. As a result of our efforts, the client not only avoided a criminal trial but in fact avoided any charges, which allowed her to continue her career. To understand the significance of this result, it is important to understand that in practically every case where there is a recommendation to prosecute by the Canada Revenue Agency the Department of Justice gives its consent. In the client's words, we “saved her life.''

Defense Trial Experience

Senior criminal litigation attorney and counsel practicing criminal law continuously since 1973 with very extensive lead counsel bench and jury trial experience in all aspects of criminal litigation. Presently concentrating on the defense of those charged with white collar crime including all tax related offenses, fraud, embezzlement, Occupational Health and Safety Board charges, alcohol and gaming offenses, offenses related to trade secrets, extradition, environmental control offenses, health care fraud, and offenses under the Export and Import Permits Act, etc.

Very extensive criminal litigation jury experience over the past 31 years which includes the successful defense of murder charges as well as very broad and successful jury trial experience in regards to the widest range of other criminal and drug charges.

Very extensive trial experience in regards to bench trial including inter alia successful defense of sexual assault, manslaughter, criminal negligence, and income tax evasion charges.

Prosecution Trial Experience

Appointed part-time Assistant Crown Attorney for the County of Essex, Province of Ontario by Order in Council (1974-1983).

Appointment by the Canadian Department of Justice, Toronto Regional Office to prosecute income tax evasion case against prominent accountant leading to a conviction on all counts by a jury following a lengthy trial (Regina v. Robson), with appeals against conviction to the Ontario Court of Appeal and the Supreme Court of Canada dismissed. Further appointment by the Canadian Department of Justice to prosecute a tax evasion case in 2006 (Regina v. Klundert).

Appeal Experience

Appellate experience at all levels up to and including successfully appearing in the Appeal Court for Ontario.

Reported + Published Decisions

R. v. Robert Ware and 564163 Ontario Limited (Studio Four) March 18, 2005, Ontario Court of Appeal

R. v. Taylor (2004) 180 C.C.C. (3d) 495; Ontario Court of Appeal

R. v. Brown 2002 Carswell, Ont. 444; Ontario Court of Appeal; January 28, 2002

R. v. Adomako (2002) O.J. No. 3915

R. v. Adomako (2002) O.J. No. 3050

R. v. Stewart (1998) O.J. No. 3471 Ont.Crt. (Prov. Division) (Appealed to the Superior Court of Justice)

R. v. Stewart (1999) O.J. No. 2448, (1999) 100 O.T.C. 194 (Appeal allowed and then affirmed on further Appeal by the Ontario Court of Appeal) (2001) O.J. No. 1740, 148 O.A.C. 234

R. v. Dorner (1997) O.J. No. 3134, (1997) 35 O.T.C. 289

R. v. Corman (1993) O.J. No. 3696

R. v. Brouillette (1990) O.J. No. 1993, O.J. No. 1194

R. v. Khestlova-Hanko (1987) 36 C.C.C. (3d) 97

R. v. Johns (1982) O.J. No. 367

R. v. Price (1981) 59 C.C.C. (2d) 367

R. v. Therrien (1978) O.J. No. 262

Professional Activities

• American Bar Association
• State Bar of Michigan, Standing Committee, Criminal Jurisprudence, 2004-07; Reviews pending criminal related legislation and makes recommendations in that regard to the State Bar
• Oakland County Bar Association
• Federal Bar Association, Eastern District of Michigan Chapter
• National Association of Criminal Defense Lawyers
• Association of Federal Defense Attorneys
• Association of Trial Lawyers of America
• Criminal Defense Attorneys of Michigan
• Law Society of Upper Canada, Criminal Law Specialty Committee; Evaluates applications for certification and recommends to the Certified Specialist Board those who are qualified for certifications as specialists; Responsible for maintaining the standard for certification
• Essex County Law Association
• Criminal Lawyers' Association of Canada
• Criminal Lawyers' Association of Windsor, Past President)
• Legal Aid Ontario, Former Area Committee Member, County of Essex, 1991-2003, reviewing applications of those who require government assistance to retain an attorney
• Windsor/Essex Sex Offender Task Force, Part of an originating group that was established to attempt to develop community options to reduce sexual offenses against children including rehabilitation of offenders, community education, and mobilization, 1994-95
• Certified by the Law Society of Upper Canada as a Specialist in Criminal Litigation in 1989, Recertification required every five years. Recertified in 1994 and 1999
• Appointed by the Canadian Deputy Minister of National Revenue as an Inquiry Officer, a lawyer presenting evidence in a quasi-judicial hearing very roughly equivalent to grand jury proceedings in regards to income tax offenses presided over by a Hearing Officer with no jury present, pursuant to Section 231.4 of the Income Tax Act. This inquiry was an investigation into the affairs of certain individuals and certain corporations related to secret commissions and which led to a multiplicity of tax evasion charges as well as criminal charges against numerous individuals, 1990-91
• Appointed by the Canadian Department of Justice, Toronto Regional Office as a special prosecutor in regards to income tax evasion charges resulting from the said inquiry, which led to a conviction of the prime mover (guilty plea) and of his accountant following a lengthy jury trial, 1992-95

Teaching Experience

• University of Windsor, Guest lecturer of law since 1994 on income tax evasion, tax administration and enforcement, and negotiations with customs and revenue authorities
• Law Society of Upper Canada, Seminar Instructor at the Bar Admission Course

Publications

"Criminal Procedure in the United States and Canada," handbook published by Miller, Canfield, Paddock and Stone, P.L.C.

"Employers Can Be Liable When Employees Break the Law," Midwest In-House, October 2004

"Staying Put: Presenting a Successful Defense to an International Extradition Request," published in Michigan International Law, Fall 2003, coauthored with Catherine T. Dobrowitsky and Saul A. Green

"How to Handle a Search Warrant," Winter 2002, Vol. 10, No. 4, Miller, Canfield, Paddock and Stone, P.L.C. Hot Points Newsletter

Speeches

"Protecting Your Corporation and Executives from Criminal Liability," Windsor, Ontario, January 30, 2007