Meet the Team
-

Mahyar Makki
Principal
Mahyar Makki (“Makki”) focuses his practice on commercial and tax litigation, as well as tax planning for high-net-worth individuals. In regard to tax litigation, his practice encompasses all aspects of tax dispute resolution, beginning at the objection stage with the Canada Revenue Agency and extending through appeals before the Tax Court of Canada and the Federal Court of Canada.He also regularly acts in complex commercial litigation matters, including shareholder disputes and derivative actions. Consistent with his strategic and results-driven approach, he has achieved significant success in negotiating favourable settlements, with the majority of his matters resolving outside the courtroom. His extensive experience dealing with the Department of Justice allows him to resolve disputes efficiently and cost-effectively. Most recently, Makki secured a successful decision before the Tax Court of Canada relating to CPP/EI issues for a major corporation.
In addition to litigation, Makki advises clients on corporate restructuring and tax planning for high-net-worth clients with a focus on asset protection, tax minimization, and the mitigation of liabilities upon the death. He regularly utilizes sophisticated trust structures in Canada, Barbados, and the Cayman Islands to further protect and preserve client assets.
-

Michael B. Miller
Of-Counsel
Michael has been a practicing Business Litigator, Trial Lawyer and Mediator for over 40 years. Michael was a Senior Partner at Dickinson Wright LLP, a 500-lawyer law firm with 17 offices throughout the United States. Of the 17 offices, we were the only law firm in Canada.In addition to his Juris Doctor, Michael holds a Masters of Law from Osgoode Hall Law School. Michael is a certified Mediator on the Attorney General’s list of approved Mediators. Lastly, Michael holds an M.Ed in Applied Psychology from the University of Toronto of Graduate Studies.
Michael has extensive experience in cases involving breach of contract, shareholders’ rights, injunctions, investor disputes and class actions. He represents financial national institutions, corporations and regional businesses as well as individuals, entrepreneurs and investor groups.
-

Eric Kay
Of-Counsel
Eric has been involved in law firm management in various capacities, acted as district counsel for a major financial institution, and litigated many types of cases for a range of clients over the years, providing him not only not with the experience but also the perspective to successfully advise clients and resolve their legal issues.As Counsel with Baker & Company in Toronto, Eric practices employment law and commercial litigation. He helps employers and employees deal with workplace issues, and organizations and individuals deal with contractual and other business disputes.
Eric’s employment law practice includes preparing workplace documentation and policies, advising on disciplinary issues and terminations, dealing with enforcement of restrictive covenants, and acting on wrongful dismissal actions and human rights proceedings.
Eric’s commercial litigation practice encompasses breach of contract cases, shareholder and partnership disputes, and creditors and debtors’ rights and remedies, including mortgage enforcement.
-

Akaash Luthra
Associate
Akaash is an associate at Makki Law Professional Corporation, whose practice focuses primarily on civil, corporate and taxation disputes. Known for his meticulous preparation and client-first approach, Akaash helps individuals and businesses navigate complex legal challenges with clarity and confidence.Akaash obtained his Bachelor of Health Sciences degree from Western University and his Juris Doctor degree from Western Michigan University, Thomas M. Cooley Law School, where he graduated Magna Cum Laude. He was called to the Bar in 2024.
Outside of practicing law, Akaash enjoys skiing, running and golfing.
-
Hannah Benyamin
Articling Student
Hannah Benyamin is an articling student at Makki Law Professional Corporation. Hannah recently completed her Juris Doctor at Western Michigan University Thomas M. Cooley Law School, following her undergraduate studies at the University of Toronto, St. George Campus.During her legal studies, Hannah served as the Teaching Assistant for Business Organizations and received the certificate of merit in Negotiation Skills. Hannah participated in mock trial and moot court competitions. Hannah also served as the Justice of Phi Alpha Delta Law Fraternity and Senator of the Student Bar Association.
Hannah has a strong commitment to community service and leadership. Hannah co- founded a student organization at the University of Toronto called Students for Shelters, where she organized events to support underprivileged communities.
In her free time, Hannah enjoys visiting her family cottage in Muskoka, traveling and shopping.
-

Rohani Lim
Director of Operations
Rohani Lim is the Director of Operations at Makki Law, with primary responsibility for the firm’s financial and operational management. She works closely with the partnership to support the firm’s financial performance, operational efficiency, and long-term strategic objectives.Rohani oversees the firm’s financial operations, including budgeting, forecasting, cash flow management, billing and collections, trust and general accounting, and financial reporting. She plays a key role in monitoring firm profitability, managing expenses, and implementing controls and processes that support sustainable growth and fiscal discipline.
In addition to financial oversight, Rohani manages firm-wide operations, working across practice groups to improve workflows, enhance productivity, and ensure resources are deployed effectively. She regularly partners with leadership on strategic initiatives, vendor negotiations, technology investments, and operational planning.
Known for her analytical approach and sound judgment, Rohani brings structure, transparency, and accountability to the firm’s operations. She is a trusted advisor to partners on financial and operational matters, ensuring that the firm remains commercially strong while maintaining the highest professional standards.