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Former Blue Jays stars win tax fight, sparing millions in liabilities

Josh Donaldson and Russell Martin have secured a court victory that absolves them of additional taxes on millions of dollars of income.

In Ottawa, the Federal Court of Appeal confirmed a Tax Court decision that the Canada Revenue Agency’s assessment of former Blue Jays all-stars Josh Donaldson and Russell Martin was erroneous. The agency had challenged the players’ use of Retirement Compensation Agreements, claiming the contributions should be deducted before applying the 60/40 split of time spent in the United States versus Canada. Represented by lawyer Marie-France Dompierre, the athletes maintained that the deductions belong only to the Canadian-earned portion.

The courts agreed, finding the CRA’s interpretation “faulty” and ruling that the players owe no additional taxes on the millions in question. The judgment removes a potential multi-million-dollar liability for both former players. The case highlights how high-earning non-residents navigate Canada’s tax framework, especially regarding pension-type plans.

Why it matters

The ruling clarifies tax treatment for foreign athletes using retirement plans, affecting future recruitment and financial planning in Canadian sports.

In this story

tax courtretirement compensation agreementduty daystaxable incomeCanada Revenue Agencyformer Blue Jayscourt victorymultimillion-dollar liability
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