Fred O'Riordan is a National Advisor in the tax practice of Ernst & Young LLP in Canada. Fred joined Ernst &Young LLP in February 2010 after a distinguished 33-year career with the federal public service. He brings with him over 20 years of experience as a senior executive with the Canada Revenue Agency (CRA).
Prior to joining Ernst & Young LLP, Fred was the Assistant Commissioner of the Appeals Branch at the Canada Revenue Agency. In this role, Fred was responsible for dispute resolution for assessments of income tax, GST, HST, excise tax and for Canada Pension Plan and Employment Insurance rulings and assessments; the settlement and mediation process for income and commodity taxes; assessment litigation before the courts; the CRA's service complaints and problem resolution programs; taxpayer relief (legislative discretion over penalty and interest amounts and filing deadlines); and liaison with the Taxpayers' Ombudsman. He also chaired the CRA's Adverse Decision Committee.
Prior to that, Fred was the Director General of the International and Large Business Directorate where he was the delegated Competent Authority for Canada. In that capacity, he was responsible for the operation of Competent Authority functions under Canada's international tax conventions, including the Mutual Agreement Procedure, Advance Pricing Arrangements and the Exchange of Information. He was also responsible for the CRA's international, large business and tax avoidance audit programs.
Fred also served as the Senior Advisor to the Commissioner, the Director General of the Registered Plans Directorate, the Director of Tax Programs for the Quebec Region and the Director General of the Excise Act Review.
Fred is a member and former councillor of the Canadian branch of the International Fiscal Association and a member of the Canadian Tax Foundation. He has been a frequent speaker and panelist at national and international tax conferences.
Prior to his career at the Canada Revenue Agency, Fred was a Group Chief in the Office of the Comptroller General and the Treasury Board Secretariat.
Fred received a B.A. Honours (Economics) from Queen's University and an M.A. (Economics) from the University of Western Ontario.